THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI SUMIR J. HINDUJA

PDF · subscribers
ITA/526/2023HC KarnatakaKAHC01041813202306 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the monetary limit to file appeals before the High Court has been enhanced to Rs. 2,00,00,000/-. This circular applies to pending appeals as well.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The tax effect in the appeal was less than Rs. 2.00 Crores.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the enhanced monetary limits for filing appeals before the High Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENGALURU IN ITA

- 1 -

HC-KAR NC: 2025:KHC:30443-DB ITA No. 526 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 526 OF 2023 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-11(3), PRESENT ADDRESS DCIT, CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. …APPELLANTS (BY SRI. Y.V. RAVIRAJ, SENIOR STANDING COUNSEL)

AND:

SHRI SUMIR J. HINDUJA NO.7 AND 12, INDUSTRIAL SUBURB, TUMKUR ROAD, YESHWANTHPUR BENGALURU-560 022. PAN: AAEPH 5197H. …RESPONDENT

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/07/2022 PASSED IN ITA NO.1374/BANG/2012 FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO I. FORMULATE THE

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

- 2 -

HC-KAR NC: 2025:KHC:30443-DB ITA No. 526 of 2023

SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1374/BANG/2012 DATED 22/07/2022 FOR ASSESSMENT YEAR 2006-2007 ANNEXURE-A AND CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU AND ETC.

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

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

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

Heard Sri.Y.V.Raviraj, learned Senior Standing Counsel for the appellants-Revenue and perused the appeal papers.

2.

It is pointed out that the tax effect in the above appeal is less than Rs.2.00 Crores.

3.

Under Circular No.9/2024 dated 17.09.2024, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has enhanced the monetary limit to file

- 3 -

HC-KAR NC: 2025:KHC:30443-DB ITA No. 526 of 2023

appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.

4.

In the light of the above, the appeal is dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MPK CT:bms

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 →