Karnataka High Court
The Commissioner Of Income Tax vs M/S Century Park on 19 March, 2012
Bench: N.Kumar, Ravi Malimath
IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 19"' DAY OF MARCH 2012 PRESENT THE HON'BLE MR. JUSTICJE"VN'.'i§I_}IV:!AR« V " AND THE HON'BLE MR.JusTICEf'RAvI V.M'ALI'P4ATl-TERRA ITA. NO; "iooEei or-EA BETWEEN: ' 1. The Commis_sior§:e'rVofinCome+TaxA "" " Central A C.R.Bui|din.g,'l._ ;f_ ' Queensr"Rr)ad;, Bangalore, 2. The Joint Commissio'ne'r"--..Qf' Income Tax, - V ' " " Speci«a|_ Range--__3',' ' _ C.V_~Ri,Bu_j|'ding, ..... Qu'een"s"Rdard, A VB'anVga~l.Q"re.'«. ...APPELLANTS V (B.yLSRri-HG.Ténfiaiéieihar, Advocate) V' Cen'tury Park, NC-.73,/1', Sheriff Centre, _"-«Sm Eloor, St.Marks Road, Bangalore - 560 001. ...RESPONDENT (By Sri A.Shankar and Sri M.Lava, Advocates) ***
This ITA filed under section 260-A of.'I'.'T';Act,ii"'1:961 ii ii arising out of order dated 20;01'.'2006g .;pas"se_d_"in 1 ITA.No.246/Bang/2004 for the Assessment--Ye'a.rs-.1'995{96,"i;_' praying to formulate the substantial "q_uestioVns'*of law,' stated therein, allow the appeaigand set aside 'the.._ord.er passed by the ITAT, Banga|ore'~in"'V«ITA.Nc;246,/Bang/2004 dated 20.01.2006 & confirm thegorder passed by the Appellate Commissioner rconfirm'i'ng_:'theA.order "p'as'sed by the Joint Commissioner of'fIncom;e.Tax",v.i Special Range--3, Bangalore.
This ITA conning' onyliroirihjaarafigfihyis day, N.KUMAR J., delivered the folil'ow;iin'gV:~_ ' _ ' The"--.net4itaxi:eif:fe.ct the subject matter of this appeal accoriiding-tot-he'.Revenue Rs.9,20,008/--. According ,--to the'iasse'ssee iiti"i's»o_n.ly Rs.4,56,488/. In either event it lessthan'«.l§'s..10,00,000/--. In view of the Circular V No.3/i'20i11V hieild to be retrospective in operation by this ' Court ianydiit applicable to pending appeals. This appeal iswnioti"maintainable. In that view of the matter, the appeal dismissed as not maintainable only on the ground of la/ being less than the monetary limit without going into question on merits.
Rsk