THE PR COMMISSIONER OF INCOME TAX, vs. M/S ARRIS GROUP INDIA PVT LTD.,

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ITA/54/2024HC KarnatakaKAHC01005047202428 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to a monetary limit, referencing a previous co-ordinate bench decision. The appeal was disposed of on this ground.

What were the facts?

The Revenue filed an appeal against an ITAT order. The appeal was before the High Court of Karnataka.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on the monetary limit prescribed for such appeals.

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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NC: 2025:KHC:3689-DB ITA No. 54 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 54 OF 2024 BETWEEN:

1.

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

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), 2nd FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560 095 …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADVOCATE)

AND:

M/S. ARRIS GROUP INDIA PVT. LTD., 33/1. 3rd FLOOR, THE SENATE, USLOOR ROAD, USLOOR,BENGALURU-560 042 BENGALURU 560 100, PAN AAECP 2172M …RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20/01/2023 PASSED IN IT(TP)A NO.177/BANG/2022, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN.

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:3689-DB ITA No. 54 of 2024

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

A Co-ordinate Bench of this Court in I.T.A.No.207 of 2020 between the COMMISSIONER OF INCOME TAX VS. SRI SRINIVASA EDUCATIONAL AND CHARITABLE TRUST, heard and disposed of on 30th of September, has held that because of monetary limit, such an appeal is not maintainable. The subject matter of this appeal also is substantially same.

In view of the above, appeal is held to be not maintainable and accordingly disposed of with the same terms as are expressed in the Judgment of the Co-ordinate Bench.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DH/List No.: 1 Sl No.: 12

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