THE PR COMMISSIONER OF INCOME -TAX vs. SHRI ABDUL RAHIMAN

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ITA/122/2026HC KarnatakaKAHC01050114202630 July 2026Author: S.G.PANDIT,K.MANMADHA RAO5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka held that Rule 1(3A) of the High Court of Karnataka Rules, 1959, is relevant for the present appeal. This rule provides for the classification of an appeal as a 'Tax Appeal' when it is filed before the High Court under any other Act providing for the levy of tax. Since the instant appeal was filed under Section 19 of the Black Money and Imposition of Tax Act, 2015, which provides for an appeal to the High Court against the order of the Tribunal, it falls within the ambit of Rule 1(3A). Therefore, the memo filed by the appellant-Revenue was accepted, and the appellant was permitted to convert the ITA into a Tax Appeal. For statistical purposes, the ITA was disposed of with the permission to convert it into a Tax Appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-Tax, Central, Panaji and the Additional Commissioner of Income-Tax, Central Range, Mangaluru (collectively referred to as the Revenue) before the High Court of Karnataka. The appeal was against an order dated 30.12.2025 passed by the Income-Tax Appellate Tribunal, Bengaluru in BMA No.6/Bang/2025, for Assessment Year 2022-23. The Tribunal's order confirmed the order of the Appellate Commissioner, which in turn confirmed the order passed by the Additional Commissioner of Income-Tax. The appeal was filed under Section 19 of the Black Money and Imposition of Tax Act, 2015. During the hearing, the registry raised an objection regarding the maintainability of the appeal. The Revenue's counsel filed a memo seeking permission to convert the Income Tax Appeal (ITA) into a Tax Appeal.

What were the issues?

1. Whether the appeal filed under Section 19 of the Black Money and Imposition of Tax Act, 2015, is maintainable as an Income Tax Appeal (ITA) before the High Court of Karnataka. The Revenue argued that the appeal was filed under Section 19 of the Black Money and Imposition of Tax Act, 2015, which provides for an appeal to the High Court against an order of the Tribunal. The Revenue sought to convert the appeal to a 'Tax Appeal' as per the High Court Rules. The judgment does not record any specific arguments from the Respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 19

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO INCOME TAX APPEAL NO. 122 OF 2026

BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX CENTRAL, PANAJI GROUND FLOOR, PUNDALIK NIWAS BUILDING RUA-DE AUREM PANAJI GOA-403001.

2.

THE ADDL. COMMISSIONER OF INCOME TAX CENTRAL RANGE MANAGLURU

PRESENT ADDRESS: THE ASST/DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, MANAGALURU ALBUQUERQUE HOUSE OPP. FORUM MALL, PANDESH, MANAGALURU KARNATAKA- 575002. …APPELLANTS (BY SRI. RAVI RAJ Y. V., ADV.)

AND:

SHRI. ABDUL RAHIMAN NH 17, PARTNER, M/S. KANACHUR SEASONING INDUSTRIES KALLAPPA P O PERMANNUR -575017

Digitally signed by NANJUNDACHARI Location: High Court of Karnataka

MANAGLORE – 575017 KARNATAKA. …RESPONDENT

THIS APPEAL IS FILED UNDER FILED UNDER SECTION 19 OF BLACK MONEY AND IMPOSITION OF TAX ACT, 2015, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN BMA NO.6/BANG/2025 DATED 30.12.2025 FOR ASSESSMENT YEAR 2022-23 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, MANGALURU.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

The instant appeal is filed under section 19 of the Black Money and Imposition of Tax Act, 2015 (for short “Act”), questioning the order dated 30.12.2025 in BMA No.6/Bang/2025 passed by the Income-Tax Appellate Tribunal at Bengaluru (for short “Tribunal”). 2. On scrutiny, the registry has raised an objection with regard to maintainability of appeal as ITA.

3.

Today, when the matter is listed for orders on office objections, learned counsel for the appellant Sri.Y.V.Raviraj files a memo dated 30.07.2026 seeking permission to convert the above ITA into Tax Appeal. 4. Chapter VI of High Court of Karnataka Rules, 1959 (for short “Rules”) regulates appeals and Rule (1) therein reads as follows: 1.Appeals presented to the High Court shall be classified as follows:-

(1) (a) Regular First Appeal, that is, First Appeals against decrees in original suits;

(b) …..omitted

(c) Miscellaneous First Appeals, that is, First Appeals against any other judgment or order including any order as to costs only, made by a subordinate civil Court in the exercise of its original civil jurisdiction; 2(a) Regular Second Appeals, that is, Second Appeals arising out of original suits;

(b) ……. Omitted

(c) Miscellaneous Second Appeals, that is, Second Appeals from any judgment, decree or order including any order as to costs, only, other than those falling under sub-clause (a) or (b); (3) Sales Tax Appeals, that is, appeals to the High Court under the Karnataka Sales Tax Act for the time being in force; (3A) ‘Tax Appeals’, that is appeals to the High Court under any other Act providing levy of tax for the time being in force, to be registered as T.A. (name of the statute in intelligible abbreviation/year). EX:- KARNATAKA TAX ON ENTRY OF GOODS ACT(E-T)

(4) Criminal Appeals, that is, appeals to the High Court from an order or sentence passed by a subordinate criminal Court in the exercise of its original criminal jurisdiction.” 5. Rule 1(3A) of the Rules would be relevant for the present appeal. The same provides for classifying the appeal as “Tax Appeal”, when the appeals are filed to the High Court under any other Act providing levy of tax for the time being in force.

6.

The instant appeal is filed under Section 19 of the Act. Section 19 of the Act provides appeal to the High Court against the order passed by the Tribunal under the provisions of the Act. It also provides for appeal filed before the High Court being dealt with by the Division Bench. 7. In the light of the above, memo filed by the appellant-Revenue is accepted and the appellant is permitted to convert the above ITA into Tax Appeal with all other exceptions. 8. For statistical purpose, the instant ITA stands disposed of, with permission to convert the ITA into Tax Appeal.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (DR.K.MANMADHA RAO) JUDGE MPK CT:bms

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