Karnataka High Court
The Commissioner Of Income Tax vs Smt R Sudha on 20 June, 2014
Bench: N.Kumar, B.Manohar
1
.IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 20th DAY OF JUNE 2014
PRESENT
THE HON'BLE MR. JUSTICE N. KUMAR
AND
THE HON'BLE MR. JUSTICE B. MANOHAR
ITA No.33 OF 2008
BETWEEN;
1.The Commissioner of Income-Tax,
Central Circle, C.R.Building,
Queens Road, Bangalore.
2.The Asst. Commissioner of
Income-Tax, Central Circle-1(4)
C.R.Building, Queens Road,
Bangalore. ...APPELLANTS
(By Sri G Kamaladhar, Advocate)
AND:
Smt.R Sudha
No.164, 43rd Cross
8th Block, Jayanagar
Bangalore. ...RESPONDENT
(By Sri Ashok A Kulkarni for M/s.K R Prasad, Advocate)
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This ITA is filed under Section 260-A of I.T. Act,
1961 arising out of Order dated 24.8.2007 passed in
IT(SS)A.No.33/Bang/2006 & C.O.No.77/Bang/2007 in
IT(SS)A No.33/Bang/2006 for the Block Assessment
Period 1.4.1990 to 23.8.2000 to formulate the
substantial questions of law stated therein and to allow
the appeal and set aside the order passed by the ITAT,
Bangalore in IT(SS)A.No.33/Bang/2006 &
C.O.No.77/Bang/2007 in IT(SS)A No.33/Bang/2006
dated 24.8.2007 confirming the order of the Appellate
Commissioner and confirm the order passed by the
Assistant Commissioner of Income Tax, Central circle -
1(4), Bangalore.
This appeal coming on for hearing this day, N.
KUMAR, J. delivered the following:-
JUDGMENT
The revenue has preferred this appeal challenging the order passed by the Tribunal.
2. The net tax effect of Rs.1,46,787/- which is the subject matter of this appeal, is less than Rs.4,00,000/- as prescribed under Instruction No.2/2005. Hence, the appeal is not maintainable. 3
3. Accordingly, the appeal is dismissed on the ground that the net tax effect is less than Rs.4,00,000/-, without pronouncing any opinion on the merits of the case.
Sd/-
JUDGE.
Sd/-
JUDGE.
*alb/-.