Appeal not maintainable before HC if tax effect is less than Rs. 10 lakhs

HIGH COURT OF KARNATAKA Commissioner of Income-tax, International Taxation Versus IGATE Global Solutions Ltd. D.V. Shylendra Kumar AND B. SREENIVASE GOWDA, JJ. IT Appeal NOs. 371 & 372 OF 2007 JANUARY  23, 2013 JUDGMENT D.V. Shylendra Kumar, J. These two appeals are preferred under the provisions of section 260A of the Income-tax Act, 1961 (for short the “Act”) by the Revenue and are directed against the common order dated 15.9.2006 passed in ITA Nos.1794 & 1793/BANG/2005 respectively. 2. The assessment orders in question is for the period 2004-05 and 200...