THE PR COMMISSIONER OF INCOME TAX, vs. M/S. HASSAN HAJEE AND CO

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ITA/647/2023HC KarnatakaKAHC01054470202305 February 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the assessee's submission regarding the tax effect and the binding nature of the CBDT circular. Consequently, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The assessee argued that the tax effect in the appeal was below the threshold prescribed by a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect below the prescribed threshold as per CBDT circular.

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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NC: 2025:KHC:5121-DB ITA No. 647 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 647 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, PLOT NO 5, EDC COMPLEX, PATTO, PANAJI - 403 001.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, PRESENT ADDRESS DCIT, CIRCLE-2(1),C.R.BUILDING, ATTAVARA, MANGALURU - 575 001. …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE)

AND:

M/S. HASSAN HAJEE AND CO D NO 20-8-678, NEAR OLD MUNICIPAL OFFICE BUNDER, MANGALURU - 575 001. …RESPONDENT (BY SRI.S. ANNAMALAI., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/09/2022 PASSED IN IT(SS)A NO.1/PNJ/2015, FOR THE ASSESSMENT YEAR 2006-2007; PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGLAURU IN IT(SS)A NO.1/PNJ/2015 DATED 22/09/2022 FOR ASSESSMENT YEAR 2006-2007 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE

Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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NC: 2025:KHC:5121-DB ITA No. 647 of 2023

COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), MANGALURU.

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the Assessee submits that the tax effect in this Appeal is less than what is prescribed in 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. Therefore, appeal is liable to be dismissed and accordingly it is dismissed.

Costs made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (G BASAVARAJA) JUDGE

AV/List No.: 1 Sl No.: 16

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