The Pr Commissioner Of Income Tax vs. M/S Hemavathy Power And Light Pvt Ltd

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ITA/593/2023HC KarnatakaKAHC01049175202305 August 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as not maintainable due to the enhanced monetary limit for filing appeals before the High Court, as per a circular from the Ministry of Finance. Liberty was granted to seek revival if an exception is made out.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The tax effect in the appeal was Rs. 48,34,810/-.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court given the revised monetary limits for 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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HC-KAR NC: 2025:KHC:30416-DB ITA No. 593 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. 593 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.701 AND 702, 7TH FLOOR, PRESTIGE MERIDIAN II, M G ROAD, BENGALURU-560001. PAN AABCH1245E …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

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:30416-DB ITA No. 593 of 2023

ITA NO.2719/BANG/2018, FOR THE ASSESSMENT YEAR 2014-2015, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGLAURU IN ITA NO.2719/BANG/2018 DATED 23/06/2022 FOR ASSESSMENT YEAR 2014-2015 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.48,34,810/-. Under the Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, Department of

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HC-KAR NC: 2025:KHC:30416-DB ITA No. 593 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 appeal 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, if any exception is made out.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 31

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