THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. CERNER HEALTHCARE SOLUTIONS PVT LTD

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ITA/429/2023HC KarnatakaKAHC01031439202318 June 2025Bench: S.G.PANDIT,T.M.NADAF2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to the monetary limit for filing appeals stipulated in Circular No. 09/2024. The circular sets the limit at Rs. 2.00 Crores, which is higher than the tax effect of the present appeal.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an ITAT order. The tax effect of the appeal was Rs. 1,11,61,821/-. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on the monetary limit prescribed by a CBDT circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:20921-DB ITA No. 429 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE T.M.NADAF INCOME TAX APPEAL NO.429 OF 2023 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU-560095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU-560095. …APPELLANTS (BY SRI. DILIP M., ADV.)

AND:

M/S. CERNER HEALTHCARE SOLUTIONS PVT. LTD., GROUND FLOOR, WING B, BLOCK H2, MOUNTAIN ASH, MANYATA EMBASSY BUSINESS PARK, NAGAWARA BENGALURU-560045. …RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING 1.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2.ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN IT(TP)A NO.217/BANG/2020 DATED 14/07/2022 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE-D CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:20921-DB ITA No. 429 of 2023

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR JUSTICE T.M.NADAF

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

The above appeal is listed for orders.

Heard learned counsel Sri.Dilip M for appellant.

The tax effect of the present appeal is Rs.1,11,61,821/-. The Circular No.09/2024 dated 17.09.2024 is placed on record.

In terms of the said Circular, the monetary limit for filing appeals in income-tax cases before this Court is Rs.2.00 Crores. In view of the above Circular, the appeal would not be maintainable. Accordingly, the appeal stands rejected.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (T.M.NADAF) JUDGE

MPK CT:bms

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