TMI Blog2020 (3) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ht of law laid down by Coordinate Bench of this Court in the case of COMMISSIONER OF INCOME TAX ANOTHER V/S RANKA RANKA [ 2011 (11) TMI 449 - KARNATAKA HIGH COURT] wherein it has been held that scope of Circular issued by Central Board of Direct Taxes would be applicable to the pending proceedings, which also came to be affirmed by Apex Court in the case DIRECTOR OF INCOME TAX V/S S.R.M.B DAI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATHI, ADVOCATE RESPONDENT: SRI. A. SHANKAR, SR. COUNSEL AND SRI. M.LAVA, ADVOCATE JUDGMENT This appeal is directed against the order dated 31.03.2015 passed by the Income Tax Appellate Tribunal in WTA No.28/Bang/2014. Said order is a common order passed in WTA Nos.16 to 29/Bang/2014 and CO Nos.86 to 97/Bang/2014. 2. Under similar circumstances, Coordinate Bench in WTA No.26/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph 23. In fact, Central Board of Direct Taxes has also issued an instruction bearing No.F.No.279/MISC/M-93/2018-ITJ dated 20.08.2019 intimating all the Principal Chief Commissioners of Income Tax that Circular No.17/2019 would be applicable on all pending SLPs/appeals/cross objections/references. Hence, contention of learned counsel Sri.E.I.Sanmathi stands rejected. 4. In the light of afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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