THE PR. COMMISSIONER OF INCOME TAX-1 vs. M/S BANGALORE INTERNATIONAL AIRPORT LTD

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ITA/174/2025HC KarnatakaKAHC01069488202520 January 2026Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Revenue had filed a similar appeal (ITA No. 175/2025) challenging the same ITAT order. Therefore, the present appeal was deemed unnecessary.

What were the facts?

The Revenue filed an appeal challenging an order of the ITAT concerning the assessment year 2020-2021. The assessee's counsel argued that the questions of law raised in the appeal did not arise from the ITAT's order.

What were the issues?

Whether the questions of law raised by the Revenue in its appeal arose from the impugned order of the ITAT.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND

INCOME TAX APPEAL No. 174 OF 2025 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX-1, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095.

2.

THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-1 (1) (1), PRESENT ADDRESS DCIT, CIRCLE-2 (1) (1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095.

…APPELLANTS (BY SRI Y. V. RAVIRAJ, SENIOR STANDING COUNSEL) AND:

1.

M/S BANGALORE INTERNATIONAL AIRPORT LTD., ALPHA 2, ADMINISTRATIVE BLOCK, KEMPEGOWDA INTERNATIONAL AIRPORT, DEVANAHALLI, BENGALURU,

Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025

KARNATAKA-560 300. PAN No.AABCB 8973D.

…RESPONDENT (BY MS. TANMAYEE RAJKUMAR, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260 A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.No.25/BANG/2024 (IN ITA No.1109/BANG/2024) DATED 16.04.2025 FOR ASSESSMENT YEAR 2020-2021 ANNEXURE A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BENGALURU.

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 MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)

The present appeal is filed by the Revenue challenging the order in Cross Objection No.25/Bang/2024 in ITI No.1109/Bang/2024 dated 16.04.2025 for the assessment year 2020-2021.

2.

Ms. Tanmayee Rajkumar, learned counsel appearing for the respondent-assessee submits that the

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HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025

questions of law raised in the appeal are not arising from the order in cross objection.

3.

Sri Y.V. Raviraj, learned Senior Standing Counsel appearing for the appellants submits that Revenue has preferred appeal in ITA No.175/2025 challenging the order in ITA No.1109/Bang/2024 raising the similar questions.

4.

In that view of the matter, reserving liberty to the Revenue to pursue the questions of law raised in this appeal in ITA No.175/2025, the present appeal is unnecessary. Accordingly, disposed of.

Pending I.A's if any, stand disposed of.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

DDU List No.: 1 Sl No.: 3

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