2014 (8) TMI 1004

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....T, ADVOCATES FOR THE RESPONDENT: SRI K.V.ARAVIND, STANDING COUNSEL ORDER H.G.RAMESH, J. (Oral): 1. These writ petitions are directed against the order dated 30.05.2013 (Annexure-E) passed by the Commissioner of Income Tax (Appeals)-IV, Bengaluru to the extent it has dismissed the petitioner's appeals in ITA Nos.11-14/Intl.Txn./2012-13 as not maintainable in law. 2. I have heard Sri ....

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....al is provided against an intimation under Section 200A(1) of the Act with effect from 01.07.2012. It is fairly not disputed by the learned Standing Counsel for the respondents that if the appeals had been filed on or after 01.07.2012, the appeals were maintainable. Accordingly, as on the date of consideration of the appeals, the appeals were maintainable. It is stated that the appeals in question....