Dismissed¶31

The Pr Commissioner of Income Tax, v. M/S. Hassan Hajee and Co.

Karnataka HC5 Feb 2025ITA/647/2023

Case brief

AI extract

What is this about?

Karnataka High Court (DB: Krishna S Dixit and G Basavaraja JJ) in ITA No. 647 of 2023, decision dated 05.02.2025: Revenue's appeal under Section 260-A of Income Tax Act 1961 against ITAT Bengaluru order dated 22/09/2022 in IT(SS)A No.1/PNJ/2015 (AY 2006-2007) dismissed on tax-effect grounds; CBDT Circular No.09/2024 dated 17.09.2024 held binding on Revenue where tax effect below prescribed limit; costs made easy. Keywords: tax effect, monetary limit, CBDT circular, Section 260-A, dismissal.

What did the court decide?

Appeal dismissed; costs made easy (no order as to costs) ¶31

The Pr Commissioner of Income Tax, Vs M/S. Hassan Hajee and Co. — Income Tax | Karnataka HC (2025)

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

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 5^TH DAY OF FEBRUARY, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA

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INCOME TAX APPEAL NO. 647 OF 2023

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BETWEEN:

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THE PR. COMMISSIONER OF INCOME TAX,

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AAYAKAR BHAVAN, PLOT NO 5, EDC COMPLEX, PATTO, PANAJI - 403 001.

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THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,

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PRESENT ADDRESS DCIT, CIRCLE-2(1),C.R.BUILDING, ATTAVARA, MANGALURU - 575 001.

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…APPELLANTS

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(BY SRI. SUSHAL TIWARI N.,ADVOCATE)

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Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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AND:

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M/S. HASSAN HAJEE AND CO D NO 20-8-678, NEAR OLD MUNICIPAL OFFICE BUNDER, MANGALURU - 575 001.

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…RESPONDENT

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(BY SRI.S. ANNAMALAI., ADVOCATE)

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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

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

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

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

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and

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HON'BLE MR JUSTICE G BASAVARAJA

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ORAL JUDGMENT

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

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Learned counsel for the Assessee submits that the

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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

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dismissed .

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Costs made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(G BASAVARAJA) JUDGE

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

The Pr Commissioner of Income Tax, v. M/S. Hassan Hajee and Co.

Case brief

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The Pr Commissioner of Income Tax, v. M/S. Hassan Hajee and Co.

Case brief

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