SRI S V SRINIVASA BABU vs. THE DEPUTY COMMISSIONER

ITA/27/2015HC KarnatakaKAHC01014606201524 September 2025Bench: S.G.PANDIT,K. V. ARAVIND14 pages
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What did the High Court hold?

The High Court held that payment of admitted tax is mandatory for the admission of an appeal under Section 249(4) of the Income Tax Act, and the appellate authority cannot assume jurisdiction without this pre-condition being satisfied.

What were the facts?

The assessee filed a block return of income beyond the prescribed 45-day period after a search. The Commissioner of Income-tax (Appeals) rejected the appeal for non-payment of admitted tax, which was upheld by the Tribunal.

What were the issues?

Whether the requirement to pay admitted tax under Section 249(4) applies to an appeal where the validity of the return itself is challenged, and if a return filed beyond the prescribed time is considered non est for this purpose.

Which sections of the Income-tax Act were involved?

Section 158BC,Section 249(4),Section 246A

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Cases cited in this judgment(4)Show list

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HC-KAR NC: 2025:KHC:38654-DB IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH 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. 27 OF 2015 BETWEEN:

SRI. S.V.SRINIVASA BABU, S/O. SRI. S.V.RATNAIAH, AGED ABOUT 50 YEARS, NO.7, 1ST FLOOR, 32ND CROSS, KILARI ROAD, BENGALURU-560053. …APPELLANT (BY SRI. S.PARTHASARATHI, ADVOCATE along with SMT. JINITA CHATTERJEE, ADVOCATE )

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX(INVESTIGATION), CIRCLE-2(1), BENGALURU. …RESPONDENT

(BY SRI. E.I.SANMATHI, SENIOR STANDING COUNSEL)

THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 19.09.2014 PASSED IN ITA No.15/BANG/2012, FOR THE ASSESSMENT YEAR 01.04.1988 TO 27.03.1999 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDER OF MARIMUTHU Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:38654-DB THE INCOME TAX APPELL

The order continues below.

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