The Pr. Commissioner of Income Tax-1 and The Asst. Commissioner of Income Tax Circle-1 (1) (1) V. Bangalore International Airport Ltd.

ITA/174/2025

AI Insights

The case involves an Income Tax Appeal (ITA No. 174 of 2025) filed by the Revenue against M/s Bangalore International Airport Ltd., challenging the order in Cross Objection No.25/Bang/2024 in ITA No.1109/Bang/2024 dated 16.04.2025 for the assessment year 2020-2021. The appeal was heard by the High Court of Karnataka. The respondent's counsel argued that the questions of law raised were not arising from the order in cross objection. The appellants' counsel acknowledged that similar questions were being addressed in a related appeal (ITA No.175/2025). Consequently, the court found the present appeal unnecessary and disposed of it, allowing the Revenue to address the questions in the related case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832702 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 20-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: TANMAYEE RAJKUMAR
• Assessee Lawyers: Y V RAVIRAJ
• Keywords: Assessment year 2020-2021; Cross objection; Income tax appeal; Unnecessary Appeal
• Section: 260A

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 174 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX-1, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. 2. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-1 (1) (1), PRESENT ADDRESS DCIT, CIRCLE-2 (1) (1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI Y. V. RAVIRAJ, SENIOR STANDING COUNSEL) AND: 1. M/S BANGALORE INTERNATIONAL AIRPORT LTD., ALPHA 2, ADMINISTRATIVE BLOCK, KEMPEGOWDA INTERNATIONAL AIRPORT, DEVANAHALLI, BENGALURU, Printed from counselvise.com Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025 KARNATAKA-560 300. PAN No.AABCB 8973D. …RESPONDENT (BY MS. TANMAYEE RAJKUMAR, ADVOCATE) THIS ITA IS FILED UNDER SECTION 260 A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN C.O.No.25/BANG/2024 (IN ITA No.1109/BANG/2024) DATED 16.04.2025 FOR ASSESSMENT YEAR 2020-2021 ANNEXURE A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BENGALURU. 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 K.V. ARAVIND) The present appeal is filed by the Revenue challenging the order in Cross Objection No.25/Bang/2024 in ITI No.1109/Bang/2024 dated 16.04.2025 for the assessment year 2020-2021. 2. Ms. Tanmayee Rajkumar, learned counsel appearing for the respondent-assessee submits that the Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:2841-DB ITA No. 174 of 2025 questions of law raised in the appeal are not arising from the order in cross objection. 3. Sri Y.V. Raviraj, learned Senior Standing Counsel appearing for the appellants submits that Revenue has preferred appeal in ITA No.175/2025 challenging the order in ITA No.1109/Bang/2024 raising the similar questions. 4. In that view of the matter, reserving liberty to the Revenue to pursue the questions of law raised in this appeal in ITA No.175/2025, the present appeal is unnecessary. Accordingly, disposed of. Pending I.A's if any, stand disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE DDU List No.: 1 Sl No.: 3 Printed from counselvise.com "