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HC-KAR NC: 2026:KHC-D:2340-DB ITA No. 100003 of 2024
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 16TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE M.I.ARUN AND THE HON'BLE MR. JUSTICE B. MURALIDHARA PAI INCOME TAX APPEAL NO. 100003 OF 2024 BETWEEN:
THE PR. COMMISSIONER OF INCOME–TAX, C. R. BUILDING, NAVANAGAR, HUBBALLI – 580 025.
THE ASST. COMMISSIONER OF INCOME–TAX, CIRCLE–1(1) AND TPS, C.R. BUILDING, NAVANAGAR, HUBBALLI–580 025. … APPELLANTS (BY SRI. M. THIRUMALESH, ADVOCATE)
AND:
THE TOTGARS CO OPERATIVE SALE SOCIETY LTD., APMC YARD, SIRSI, UTTARA KANNADA DISTRICT, PAN AACAT0251D. … RESPONDENT
(BY SRI. RAVI SHANKAR S.V., and SMT. SANJANA S. MUDHOL, ADVS.)
THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME- TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX
Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad
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HC-KAR NC: 2026:KHC-D:2340-DB ITA No. 100003 of 2024
APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 377/Bang/2023 DATED 18.07.2023 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) AND TPS, HUBLI AND ETC.,
THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: THE HON'BLE MR. JUSTICE M.I.ARUN AND THE HON'BLE MR. JUSTICE B. MURALIDHARA PAI
ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE M.I.ARUN)
It is noticed that the tax effect in this appeal is less than ₹2 Crores and therefore, the appeal would not be maintainable at the instance of the revenue in view of the Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. It is also submitted that the aforesaid Circular binds the revenue.
On the other hand, learned counsel for the revenue submits that he be granted liberty to revive the appeal in case the matter falls within the exceptions under the
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HC-KAR NC: 2026:KHC-D:2340-DB ITA No. 100003 of 2024
aforesaid Circular dated 17.09.2024 and Circular No.5/2024 dated 15.03.2024.
In view of the aforesaid submissions, the appeal is disposed of with liberty as prayed for by the learned counsel for the revenue. However, the question of law is kept open to be adjudicated in an appropriate proceeding.
Sd/- (M.I.ARUN) JUDGE
Sd/- (B. MURALIDHARA PAI) JUDGE
KMS / CT:ASC List No.: 1 Sl No.: 45