THE COMMISSIONER OF INCOME TAX V. SRI P B RAMAMURTHY

ITA/509/2007

AI Insights

The appeals in question were filed by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax against various respondents concerning different assessment years. The appeals were based on orders passed by the ITAT, Bangalore, which confirmed the decisions of the Appellate Commissioner. The primary legal provision invoked was Section 260A of the Income Tax Act, 1961, which allows for appeals to the High Court on substantial questions of law. However, the court's decision to dismiss the appeals was solely based on the monetary threshold set by the aforementioned circular, which stipulates that only cases involving a tax effect of Rs. 4 lakhs or more are maintainable.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 736318 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 26-11-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A SHANKAR; M LAVA
• Assessee Lawyers: K V ARAVIND; B PRAMOD; E I SANMATHI
• Keywords: Appellate Commissioner; Assessment Year; Income Tax; ITAT
• Section: 260A

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 26th day of November 2013 PRESENT THE HON’BLE MR. JUSTICE N KUMAR AND THE HON’BLE MRS. JUSTICE RATHNAKALA ITA Nos. 509, 510 and 511 of 2007 In ITA No.509 of 2007 BETWEEN: 1. The Commissioner of Income Tax C.R. Building Queens Road Bangalore 2. The Deputy Commissioner of Income Tax Central Circle – 1(3) C.R. Building Queens Road Bangalore …Appellants (By Sri K.V. Aravind & Sri B. Pramod, Advocates) 2 AND: Sri P.B. Ramamurthy No.C.20, 1st Cross, 8th Main Vasantha Nagar Bangalore …Respondent (By Sri A. Shankar & Sri M. Lava, Advocates) This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1246/Bang/2005 for the Assessment year 1999-2000 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1246/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore. In ITA No.510 of 2007 BETWEEN: 1. The Commissioner of Income Tax C.R. Building Queens Road Bangalore 2. The Deputy Commissioner of Income Tax Central Circle – 1(3) Bangalore …Appellants (By Sri E.I. Sanmathi, Advocate) 3 AND: Sri P.B. Srinivas F-61, 7th Cross, 1st Main Gayathri Nagar Bangalore …Respondent (By Sri A. Shankar & Sri M. Lava, Advocates) This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1250/Bang/2005 for the Assessment year 2000-2002 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1250/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore. In ITA No.511 of 2007 BETWEEN: 1. The Commissioner of Income Tax C.R. Building Queens Road Bangalore 2. The Deputy Commissioner of Income Tax Central Circle – 1(3) C.R. Building Queens Road Bangalore …Appellants (By Sri K.V. Aravind & Sri B. Pramod, Advocates) 4 AND: Sri P.B. Ramamurthy No.C.20, 1st Cross, 8th Main Vasantha Nagar Bangalore …Respondent (By Sri A. Shankar & Sri M. Lava, Advocates) This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1247/Bang/2005 for the Assessment year 2000-2001 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1247/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore. These ITAs coming on for hearing this day, N. KUMAR J., delivered the following: J U D G M E N T In all these three appeals, the net tax effect is Rs.60,600-00, Rs.1000-00, and Rs.49,546-00 respectively, which is less than Rs.4 lakhs. 2. As provided in circular No.2/05 dated 24.10.2005, as the net tax effect is less than Rs.4,00,000-00, these three appeals are not maintainable. In view of the 5 same these three appeals are dismissed on this short ground, without going into the merits of the appeals. Sd/- JUDGE Sd/- JUDGE ksp/- "