THE COMMISSIONER OF INCOME TAX V. SHRI LALJI L PATEL

ITA/101/2009

AI Insights

The case involves three Income Tax Appeals (ITA No. 101, 102, and 103 of 2009) filed by the Commissioner of Income Tax and the Assistant Commissioner of Income Tax against various respondents. These appeals were filed under Section 260-A of the Income Tax Act, 1961, challenging the orders passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, which confirmed the orders of the Appellate Commissioner. The appeals pertained to the assessment period from April 1, 1996, to April 3, 2002. The primary legal contention was regarding the substantial questions of law arising from the ITAT's decisions. However, the court dismissed the appeals on the grounds of maintainability, citing a specific circular that limits the monetary threshold for such appeals.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 728929 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 07-11-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M S A SHANKAR M LAVA ADVS
• Assessee Lawyers: K V ARAVIND
• Keywords: Assessment Period; Income Tax; Maintainability of Appeals; Substantial questions of law
• Section: 260-A

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 07TH DAY OF NOVEMBER, 2014 PRESENT THE HON' BLE MR.JUSTICE N.KUMAR AND THE HON' BLE MR.JUSTICE B.MANOHAR ITA NO.101 OF 2009 c/w.ITA NO.102/2009 AND ITA NO.103/2009 ITA NO 101 OF 2009 BETWEEN 1.THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING QUEENS ROAD, BANGALORE 2.THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2) C.R.BUILDING, QUEENS ROAD BANGALORE ... APPELLANTS (BY SRI.K V ARAVIND - ADV) AND SHRI LALJI L PATEL VIJAYALAKSHMI NILAYA NO.14, 1ST CROSS BTM LAYOUT, II STAGE BANGALORE ... RESPONDENT (BY M/S. A SHANKAR & M LAVA – ADVS. ) 2 THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-10-2008 PASSED IN IT(SS)A NO.26/BNG/2008, FOR THE ASSESSMENT PERIOD 01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN IT(SS)A NO.26/BNG/2008,DATED 31-10-2008 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2),BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. ITA NO.102 OF 2009 BETWEEN 1.THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING QUEENS ROAD, BANGALORE 2.THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2) C.R.BUILDING, QUEENS ROAD BANGALORE ... APPELLANTS (BY SRI.K V ARAVIND - ADV) AND SHRI NARASI KUMAR L PATEL VIJAYALAKSHMI NILAYA 3 NO.14, 1ST CROSS, BTM LAYOUT II STAGE, BANGALORE ... RESPONDENT (By M/S.A SHANKAR & M LAVA – ADVS.) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-10-2008 PASSED IN IT(SS)A NO.27/BNG/2008, FOR THE ASSESSMENT PERIOD 01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN IT(SS)A NO.27/BNG/2008 DATED 31-10-2008 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2),BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. ITA NO.103 OF 2009 BETWEEN 1.THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING QUEENS ROAD, BANGALORE 2.THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2) C.R.BUILDING, QUEENS ROAD BANGALORE ... APPELLANTS (BY SRI.K V ARAVIND - ADV) 4 AND SHRI RATILAL L PATEL PROP. SRI.LAKSHMI VIJAY SAW MILLS NO.4/10, OPP. BPL HOSUR ROAD BOMMANAHALLI, BANGALORE ... RESPONDENT (By M/S. A SHANKAR & M LAVA – ADVS.) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-10-2008 PASSED IN IT(SS)A NO.25/BNG/2008, FOR THE ASSESSMENT PERIOD 01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN IT(SS)A NO.25/BNG/2008, DATED 31-10-2008 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS COMING ON FOR HEARING THIS DAY, N.KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT The subject matter of these three appeals is less than Rs.4,00,000/- in each cases. In view of the circular No.2/2005 dated 24.10.2005, the appeals are not maintainable. In fact, for the same reason, the appeals preferred by the Revenue challenging the 5 quantum proceedings also came to be dismissed by this Court. For the very same reasons, these appeals are also dismissed. Sd/- JUDGE. Sd/- JUDGE rs "