The Commissioner Of Income-Tax vs M/S Abb Limited
2022 Latest Caselaw 3034 Kant

                          1



     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

           ON THE 31ST DAY OF OCTOBER, 2019

                        BEFORE

        THE HON'BLE MR. JUSTICE RAVI MALIMATH

                         AND

        THE HON'BLE MR. JUSTICE ASHOK S. KINAGI

           INCOME TAX APPEAL NO.195 OF 2014


BETWEEN:

1.     THE COMMISSIONER OF INCOME-TAX
       LTU, JSS TOWERS
       BSK III STAGE
       BENGALURU.

2.     THE ADDL. COMMISSIONER OF INCOME-TAX
       LTU, JSS TOWERS
       BSK III STAGE
       BENGALURU.
                                      ...APPELLANTS

(BY SRI: DILIP, ADVOCATE FOR
    SRI: K.V. ARAVIND, ADVOCATE)


AND:

M/S. ABB LIMITED
49, KHANIJA BHAVAN
RACE COURSE ROAD
                               2



2ND FLOOR, EAST WING
BENGALURU-560 001.
                                            ...RESPONDENT

(BY MISS: MANASA ANANTHAN, ADVOCATE FOR
    SRI: T. SURYANARAYANA, ADVOCATE)

     THIS INCOME TAX APPEAL IS FILED UNDER
SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT
OF ORDER DATED 20.12.2013 PASSED IN ITA
NO.437/BANG/2012, FOR THE ASSESSMENT YEAR 1996-
1997, PRAYING THIS HON'BLE COURT TO FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE;
ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED
BY THE ITAT, BENGALURU IN ITA NO.437/BANG/2012
DATED 20.12.2013 AND CONFIRM THE ORDER OF THE
APPELLATE COMMISSIONER CONFIRMING THE ORDER
PASSED BY THE ASSISTANT COMMISSIONER OF INCOME
TAX-LTU, BENGALURU.

                             *****

     THIS INCOME TAX APPEAL COMING ON FOR FINAL
HEARING 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 in terms of Circular No.17 of 2019 dated 08.08.2019

passed by Director (ITJ), Central Board Direct Taxes, New

Delhi.

2. In view of the submission made, the appeal is

dismissed as such.

     Sd/-                                  Sd/-
    JUDGE                                 JUDGE




*bgn/-