THE PR COMMISSIONER OF INCOME TAX, vs. M/S HEMAVATHY POWER AND LIGHT PVT LTD,

PDF · subscribers
ITA/590/2023HC KarnatakaKAHC01049179202305 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Ministry of Finance had enhanced the monetary limit for filing appeals before the High Court to Rs. 2,00,00,000/-. This circular applies to pending appeals as well.

What were the facts?

The appeal was filed before the High Court of Karnataka concerning an assessment year. The tax effect in the appeal was Rs. 1,58,80,495/-.

What were the issues?

The primary issue was whether the appeal was maintainable given the enhanced monetary limits for appeals to the High Court.

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:30191-DB ITA No. 590 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH 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. 590 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-11(4)/ CIRCLE-3(1)(2)/CIRCLE-3(1)(3)/ CIRCLE-3(1)(1), PRESENT ADDRESS, DCIT CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560095. …APPELLANTS

(BY SRI. Y.V. RAVIRAJ, SENIOR STANDING COUNSEL)

AND:

M/S. HEMAVATHY POWER AND LIGHT PVT. LTD., SUIT NO.707 AND 702, 7TH FLOOR, PRESTIGE MERIDIAN II, M G ROAD, BENGALURU-560001. …RESPONDENT

(BY SRI. MADHUSUDHAN U.A., ADV.)

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.06.2022 PASSED IN ITA NO.2717/BANG/2018, FOR THE ASSESSMENT YEAR 2011-2012,

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

- 2 -

HC-KAR NC: 2025:KHC:30191-DB ITA No. 590 of 2023

PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.2717/BANG/2018 DATED 23.06.2022 FOR ASSESSMENT YEAR 2011-2012 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING 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 learned counsel Sri.Y.V.Raviraj, senior standing counsel for appellant and learned counsel Sri.Madhusudhan.U.A., for respondent. Perused the entire appeal papers.

2.

It is pointed out that the tax effect in the above appeal is Rs.1,58,80,495/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, Department of

- 3 -

HC-KAR NC: 2025:KHC:30191-DB ITA No. 590 of 2023

Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.

3.

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

NC CT:bms List No.: 1 Sl No.: 7

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 →