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HC-KAR NC: 2025:KHC:38176-DB ITA No. 237 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 237 OF 2024 BETWEEN:
THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560027.
THE INCOME TAX OFFICER SIXTH FLOOR, 6TH FLOOR UNITY BUILDING ANNEXE P. KALIGA RAO ROAD BENGALURU-560027. …APPELLANTS
(BY SRI. ARAVIND V CHAVAN, ADV.)
AND:
SAMAJA SEVA MANDALI NO.1, CHENNAMMA TANK, T R NAGAR, BANGALURU-560028 PAN: AAETS3845H REP. BY ITS SECRETARY. …RESPONDENT
(BY SRI. ANNAMALAI S., ADV.)
THIS APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.04.2024 PASSED IN ITA NO.45/BANG/2024, ASSESSMENT YEAR 2018-2019, PRAYING TO
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:38176-DB ITA No. 237 of 2024
FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 45/BANG/2024 DATED 15.04.2024 FOR ASSESSMENT YEAR 2018- 2019 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, 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)
Heard learned counsel Sri.Aravind V. Chavan for appellants and learned counsel Sri.Annamalai.S., for respondent. Perused the entire appeal papers.
This appeal is filed under Section 260A of the Income Tax Act, 1961 (for short, ‘1961 Act’) raising the following substantial question of law: “1. Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was correct in remitting back the issue of levy
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HC-KAR NC: 2025:KHC:38176-DB ITA No. 237 of 2024
of Penalty under Section 270A of the Income Tax Act, 1961 to the file of the Assessing Officer by ignoring the fact that the addition was made on the wrong claim of exemption under sections 11 & 12 of the Income Tax Act, 1961 for the Assessment Year 2018-19, without acquiring the immovable property through a proper sale deed?”
Today, the connected appeal in ITA.No.236/2024 wherein the same order was under challenge is dismissed on the ground of maintainability of the appeal as the monetary limit is less than Rs.2 Crores.
In the instant case, the order of penalty under Section 271(1)(c) of 1961 Act is in question. When we have dismissed the appeal challenging the remand of assessment for fresh consideration, the penalty proceedings arising out of the same would not be maintainable.
In view of the remand order and in view of the dismissal of the appeal filed against the remand for
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HC-KAR NC: 2025:KHC:38176-DB ITA No. 237 of 2024
reassessment, the substantial question of law raised in the present appeal would no more survive for consideration. Accordingly, appeal stands rejected.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
NC CT:bms List No.: 1 Sl No.: 0