Dismissed
Pr Commissioner of v. M/S Sunquest Information
Karnataka HCITA/346/2019
Case brief
AI extract
What is this about?
The High Court disposed of this Income Tax Appeal filed under Section 260A of the Income Tax Act, 1961. The appellants submitted that the appeal is dismissible because the quantum of demand is less than Rs.1 Crore and is covered by Circular No.17/2019 issued by the CBDT. The court allowed the appeal to be dismissed solely on this ground without issuing a substantive judgment.
What did the court decide?
Appeal dismissed by treating it as not maintainable under the provisions of Circular No. 17/2019 dated 08.08.2019 issued by the CBDT.