Ignis Technology Solutions Private Ltd. v. Commissioner of Income Tax
Income Tax Appeal – Maintainability
Case brief
What is this about?
ITA No. 677 of 2023, High Court of Karnataka at Bengaluru, decided 19-08-2025 (oral judgment per S.G. Pandit J.; K.V. Aravind J. concurring). Appeal by Ignis Technology Solutions Private Limited under Section 260-A of the Income Tax Act, 1961 against the combined ITAT Bangalore order dated 03-05-2023 in MP Nos. 75 and 76/BANG/2022 (ITA Nos. 274 and 43/BANG/2019) for assessment years 2013-14 and 2014-15. Dismissed as not maintainable because the appellant-company had been ordered to be wound up on 08.11.2023 in Company Petition No.115/2014, and the appeal filed on 29.11.2023 through its Director could not have been preferred by it; liberty reserved to the Official Liquidator to act in accordance with law. Keywords: winding up; maintainability; Section 260-A; company in liquidation; Official Liquidator; income tax appeal; Ignis Technology Solutions.
What did the court decide?
Liberty reserved to the Official Liquidator to take appropriate action in accordance with law.