THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S NEW MANGALORE PORT AUTHORITY

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ITA/285/2024HC KarnatakaKAHC01033852202421 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. This was due to the amount involved being less than the minimum prescribed by CBDT Circular No. 9/2024.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for the assessment year 2012-13.

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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NC: 2025:KHC:2256-DB ITA No. 285 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST 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. 285 OF 2024 BETWEEN:

1.

THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, PLOT NO.5 EDC COMPLEX, PATTO PLAZA PANAJI, GOA-403 001

2.

THE JOINT COMMISSIONER OF INCOME TAX RANGE-1, MANGALURU PRESENT ADDRESS, ACIT CIRCLE-1(1) AND TPS, MANGALURU II FLOOR, C.R.BUILDING ANNEXE ATTAVARA, MANGALURU-575 001 …APPELLANTS (BY SRI. THIRUMALESH M, ADVOCATE) AND:

M/S. NEW MANGALORE PORT AUTHORITY FA AND CAO PANAMBUR MANGALURU-575 010 PAN: AAALN0057A …RESPONDENT

THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.12.2023 PASSED IN C.O.NO.6/BANG/2023 ASSESSMENT YEAR 2012-13, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.NO.6/BANG/2023 DATED 19.12.2023 FOR THE ASSESSMENT YEAR 2012-13 (ANNEXURE-A) AND THE ORDER OF THE APPELLATE COMMISSIONER TO THE EXTENT OF

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:2256-DB ITA No. 285 of 2024

HAVING HELD AGAINST THE REVENUE AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MANGALURU.

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

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

This Appeal is not maintainable in view of CBDT Circular No.9/2024 since the amount involved is less than the prescribed minimum.

In view of the above, Appeal is rejected.

Registry to send a copy of this order to the Respondent – Assessee by Speed Post, immediately.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE DS List No.: 1 Sl No.: 9

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