Karnataka High Court
The Commissioner Of Income Tax vs Shri S Rudramuniyappa on 1 October, 2012
Bench: K.Sreedhar Rao, B.Manohar
1
IN THE HIGH COURT OF KARNATAKA, BANGALORE
DATED THIS THE 1ST DAY OF OCTOBER, 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.MANOHAR
I.T.A. No.82 OF 2008
BETWEEN:-
1. The Commissioner of Income Tax,
Feroz Khimjibhai Commercial Complex,
Opp. Civil Hospital,
Dr. Ambedkar Road,
Belgaum - 590001.
2. The Assistant Commissioner of Income Tax,
Feroz Khimjibhai Commercial Complex,
Opp. Civil Hospital,
Dr. Ambedkar Road,
Belgaum - 590001.
Appellants
(By Sri K.V. Aravind, Advocate)
AND:-
Sri S. Rudramuniyappa,
Opp. KEB Office,
Tyagarjanagar,
Chitradurga District,
Challakere,
Chitradurga District.
Respondent
(By Sri A. Shankar & M. Lava, Advocates)
2
This I.T.A. is filed U/s.260-A of the I.T. Act, 1961
arising out of Order dated 13.08.2007 passed in IT(S)A
No.8/PNJ/2006, for the Block Assessment Period 1/4/1990
to 7/9/2000, praying that this Hon'ble Court may be pleased
to: (i) formulate the substantial questions of law stated
therein and (ii) allow the appeal and set aside the order
passed by the ITAT Bangalore in IT(SS)A No.8/PNJ/2006,
dated 13.08.2007 and confirm the order of the Appellate
Commissioner confirming the order passed by the Assistant
Commissioner of Income Tax, Central Circle-I, Belgaum in
the interest of justice and equity.
This appeal is coming on for hearing this day,
SREEDHAR RAO, J., delivered the following:
JUDGMENT
In view of the decision of this Court in the Commissioner of Income Tax Vs. Ranka & Ranka, 72 DTR 270, the appeal is not maintainable because of the monetary limit being less than Rs.10,00,000/-. However, the said decision is challenged before the Supreme Court in SLP No.27468/2012. If the revenue succeeds, it is permissible for the revenue to file an application for revival of this appeal, till then the appeal is disposed of as closed.
Sd/-
JUDGE Sd/-
JUDGE psg*