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HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH 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. 87 OF 2024 BETWEEN:
THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU- 560095.
THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1), PRESENT ADDRESS THE DEPUTY COMMISSIONER OF INCOME TAX,, CIRCLE 3(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU -560095. …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADV.)
AND:
SHRI RAMESH RAMACHANDRA RAO NO.98, SATHYANARAYANA LAYOUT, 3RD STAGE, 4TH BLOCK, BASAVESHWAR NAGAR, BENGALURU – 560079, PAN NO. ADFPF 5086H. …RESPONDENT (BY SRI. ANNAMALAI S., ADV.)
THIS APPEAL IS FILED UNDER THE INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14/02/2022 PASSED IN ITA NO. 159/BANG/2021
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024
FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 159/BANG/2021 DATED 14/02/2022 FOR ASSESSMENT YEAR 2010- 2011 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND ETC.
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 S.G.PANDIT)
Learned counsel Sri.Annamalai.S., accepts notice for the respondent.
Heard learned counsel Sri.Sushal Tiwari.N., for the appellants and learned counsel Sri.Annamalai.S., for the respondent.
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HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024
At the outset, learned counsel appearing for the parties would submit that the monetary limit of the appeal is less than Rs.2,00,00,000/-.
In view of the Circular No.9/2024 dated 17.09.2024, appeal where the monetary limit is less than Rs.2,00,00,000/- is not maintainable.
Accordingly, the above appeal stands dismissed as not maintainable.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
NC CT:bms List No.: 1 Sl No.: 2