THE PR COMMISSIONER OF vs. M/S FEATHERLITE OFFICE

PDF · subscribers
ITA/38/2025HC KarnatakaKAHC01011394202528 October 2025Bench: B M SHYAM PRASAD,T.M.NADAF3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission regarding the tax effect being below the monetary limit. Consequently, the appeal was disposed of on this basis.

What were the facts?

The Revenue filed an appeal before the High Court challenging an ITAT order. The Revenue's counsel submitted that the tax effect in the appeal was below the monetary limit prescribed by Circular No. 5/2024.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect and the monetary limits prescribed by the circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC:42879-DB ITA No. 38 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 38 OF 2025

BETWEEN:

1.

THE PR COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), 3RD FLOOR, C.R BUILDING, QUEENS ROAD, BENGALURU-560 001.

…APPELLANTS (BY SRI. Y V RAVIRAJ.,ADVOCATE) AND:

M/S FEATHERLITE OFFICE SYSTEMS PVT LTD KKMP BUILDING,

Digitally signed by MADHUSHREE H Location: High Court of Karnataka

- 2 -

HC-KAR NC: 2025:KHC:42879-DB ITA No. 38 of 2025

MILLER ROAD, VASANT NAGAR, BENGALURU-560 052. REP BY ITS MANAGING DIRECTOR.

…RESPONDENT (BY SRI. TATA KRISHNA.,ADVOCATE AND SRI. SHARATH S., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO i. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ii. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1007/BANG/2024 DATED 21.08.2024 FOR ASSESSMENT YEAR 2017-18 ANNEXURE A AND CONFIRM THE ORDER OF THE U/S. 263 CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BENGALURU.

THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

- 3 -

HC-KAR NC: 2025:KHC:42879-DB ITA No. 38 of 2025

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

Sri Y.V.Raviraj, the learned Senior Standing Counsel for the appellants, submits that the tax effect would not be more than Rs.2 Crore, which is the monetary limit that is contemplated by the Circular No.5/2024 and therefore, the appeal could be disposed of.

In the light of the afore, the appeal stands disposed of.

Sd/- (B M SHYAM PRASAD) JUDGE

Sd/- (T.M.NADAF) JUDGE

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →