THE PR. COMMISSIONER OF INCOME TAX vs. M/S HANUMANT RAO

PDF · subscribers
ITA/100013/2022HC KarnatakaKAHC02008444202230 June 2025Bench: R.DEVDAS,K V ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 09/2024. The appeal was disposed of with liberty to revive.

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 ₹2 Crores.

What were the issues?

Maintainability of the appeal before the High Court due to insufficient tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC-D:8200-DB ITA No. 100013 of 2022

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND INCOME TAX APPEAL NO.100013 OF 2022 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME TAX, NAVANAGAR, HUBLI.

2.

THE ASSIT. COMMISSIONER OF INCOME TAX, CIRCLE-(1), BALLARI. …APPELLANTS

(BY SMT. ROOPA ANAVEKAR, ADVOCATE AND SRI. M. THIRUMALESH, ADVOCATE)

AND:

M/S. HANUMANT RAO, 37, GROUND FLOOR, NEAR PARK MAIN ROAD, PATEL NAGAR, BALLARI-583101, KARNATAKA, PAN: AANFM1777H. …RESPONDENT

(BY SRI. ASHOK A.KULKARNI, ADVOCATE AND SRI. H.R. KAMBIYAVAR, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU BENCHES “B” BENGALURU, BENGALURU IN ITA NO.3300/BANG/2018, DATED 01.12.2021 FOR THE A/Y 2015-16 MARKED AS ANNEXURE-A AND CONFIRM THE ORDER DATED 21.12.2017 PASSED BY THE ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-1 BALLARI FOR THE A.Y. 2015-16 AS ENCLOSED AND MARKED AS ANNEXURE-C AND ETC.

Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA

- 2 -

HC-KAR NC: 2025:KHC-D:8200-DB ITA No. 100013 of 2022

THIS INCOME TAX APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE R.DEVDAS AND THE HON'BLE MR. JUSTICE K V ARAVIND

ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE R.DEVDAS)

It is noticed that the tax effect in this appeal is less than ₹2 Crores and therefore, the appeal would not be maintainable at the instance of the revenue in view of the Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. It is also submitted that the aforesaid Circular binds the revenue. 2. On the other hand, learned counsel for the revenue submits that he be granted liberty to revive the appeal in case the matter falls within the exceptions under the aforesaid Circular dated 17.09.2024 and Circular No.5/2024 dated 15.03.2024. 3. In view of the aforesaid submissions, the appeal is disposed of with liberty as prayed for by the learned counsel for

- 3 -

HC-KAR NC: 2025:KHC-D:8200-DB ITA No. 100013 of 2022

the revenue. However, the question of law is kept open to be adjudicated in an appropriate proceeding.

Sd/- (R.DEVDAS) JUDGE

Sd/- (K V ARAVIND) JUDGE

CLK CT: UMD List No.: 1 Sl No.: 0

Recent GST High Court judgments

Search GST case law →