The Pr. Commissioner of Income-Tax and The Asst. Commissioner of Income Tax V. Shri Ramesh Ramachandra Rao

ITA/87/2024

AI Insights

This case involves an income tax appeal filed by the Principal Commissioner of Income-Tax and the Assistant Commissioner of Income Tax against Shri Ramesh Ramachandra Rao. The appeal was filed under Section 260-A of the Income Tax Act, 1961, challenging the order passed by the Income Tax Appellate Tribunal, Bengaluru. The appellants sought to set aside the tribunal's order and confirm the order of the Appellate Commissioner, which had upheld the decision of the Deputy Commissioner of Income Tax for the assessment year 2010-2011. However, the appeal was dismissed at the preliminary stage due to the monetary limit being below Rs. 2,00,00,000, as per the recent circular which stipulates that appeals below this monetary threshold are not maintainable.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 830300 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANNAMALAI S
• Assessee Lawyers: SUSHAL N
• Keywords: Income tax appeal; Monetary limit; Not-maintainable
• Section: 260-A

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH 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. 87 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU- 560095. 2. THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1), PRESENT ADDRESS THE DEPUTY COMMISSIONER OF INCOME TAX,, CIRCLE 3(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU -560095. …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADV.) AND: SHRI RAMESH RAMACHANDRA RAO NO.98, SATHYANARAYANA LAYOUT, 3RD STAGE, 4TH BLOCK, BASAVESHWAR NAGAR, BENGALURU – 560079, PAN NO. ADFPF 5086H. …RESPONDENT (BY SRI. ANNAMALAI S., ADV.) THIS APPEAL IS FILED UNDER THE INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 14/02/2022 PASSED IN ITA NO. 159/BANG/2021 Printed from counselvise.com Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024 FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 159/BANG/2021 DATED 14/02/2022 FOR ASSESSMENT YEAR 2010- 2011 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) Learned counsel Sri.Annamalai.S., accepts notice for the respondent. 2. Heard learned counsel Sri.Sushal Tiwari.N., for the appellants and learned counsel Sri.Annamalai.S., for the respondent. Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:1879-DB ITA No. 87 of 2024 3. At the outset, learned counsel appearing for the parties would submit that the monetary limit of the appeal is less than Rs.2,00,00,000/-. 4. In view of the Circular No.9/2024 dated 17.09.2024, appeal where the monetary limit is less than Rs.2,00,00,000/- is not maintainable. 5. Accordingly, the above appeal stands dismissed as not maintainable. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE NC CT:bms List No.: 1 Sl No.: 2 Printed from counselvise.com "