Karnataka High Court
The Commissioner Of Income Tax vs Shyam Sunder R Bathija on 18 December, 2018
Bench: Ravi Malimath, K.Natarajan
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 18TH DAY OF DECEMBER, 2018
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR.JUSTICE K.NATARAJAN
WEALTH TAX APPEAL NO.85 OF 2006
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
C. R. BUILDING,
QUEENS ROAD,
BENGALURU.
2. THE ASSISTANT COMMISSIONER OF WEALTH TAX
CIRCLE-5(1),
BENGALURU.
...APPELLANTS
(BY SRI K. V. ARAVIND, ADVOCATE)
AND:
SHRI SHYAM SUNDER R. BATHIJA
BENGALURU.
... RESPONDENT
THIS WEALTH TAX APPEAL IS FILED UNDER
SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT
2
OF ORDER DATED 21.04.2006 PASSED IN WTA NO.
81/BANG/2005, PRAYING TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL
AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX
APPELLATE TRIBUNAL BENGALURU BENCH, IN WTA NO.
81/BANG/2005 DATED: 21.04.2006 AND CONFIRM THE
ORDER PASSED BY THE ASSISTANT COMMISSIONER OF
WEALTH TAX, CIRCLE-5(1),BENGALURU AND TO PASS
SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT
DEEMS FIT TO GRANT IN THE FACTS AND
CIRCUMSTANCES OF THE CASE IN THE INTEREST OF
JUSTICE AND EQUITY.
*****
THIS WEALTH TAX APPEAL COMING ON FOR
ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE
FOLLOWING:
JUDGMENT
The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018, dated 3 11.07.2018, passed by Director (ITJ), Central Board of Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE
JJ