THE PR COMMISSIONER OF INCOME TAX vs. M/S GOGGA GURUSANTHAIAH AND BROTHERS

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ITA/100001/2023HC KarnatakaKAHC02000844202230 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 tax effect being below the threshold specified in CBDT Circular No. 09/2024. The appeal was disposed of with liberty to revive.

What were the facts?

The Revenue filed an appeal against an ITAT order for AY 2014-15. The tax effect in the appeal was less than ₹2 Crores.

What were the issues?

Maintainability of the appeal by the Revenue due to low 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

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HC-KAR NC: 2025:KHC-D:8202-DB ITA No. 100001 of 2023

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.100001 OF 2023 BETWEEN:

1.

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

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BALLARI-583103. …APPELLANTS (BY SMT. ROOPA ANAVEKAR, ADVOCATE AND SRI. M.THIRUMALESH, ADVOCATE)

AND:

M/S. GOGGA GURUSANTHAIAH AND BROTHERS, MINE OWNERS, P.B. NO.4, NEHRU CO OPERATIVE COLONY, HOSAPETE-583201, PAN: AACFG 6895M. …RESPONDENT

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 “C” BENGALURU, BENGALURU IN ITA NO.3318/BANG/2018, DATED 28.07.2021 FOR THE A/Y 2014-15 MARKED AS ANNEXURE-A AND CONFIRM THE ORDER DATED 27.12.2016 PASSED BY THE INCOME TAX OFFICER, WARD-1 HOSPET FOR THE A.Y 2014-15 AS ENCLOSED AND MARKED AS ANNEXURE C AND ETC.

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

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HC-KAR NC: 2025:KHC-D:8202-DB ITA No. 100001 of 2023

THIS INCOME TAX APPEAL, COMING ON FOR ORDERS, 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

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HC-KAR NC: 2025:KHC-D:8202-DB ITA No. 100001 of 2023

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

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