Karnataka High Court
ITA/8/2021 of PR. COMMISSIONER OF INCOME TAX-3 Vs M/S IZMO LTD on 10 September 2026
CNR: KAHC010385832020 NC: 2026:KHC:49595-DB ITA No. 8 of 2021 C/W ITA No. 7 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA INCOME TAX APPEAL NO. 8 OF
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
INCOME TAX APPEAL NO. 8 OF 2021
C/W
INCOME TAX APPEAL NO. 7 OF 2021
IN ITA NO. 8/2021
BETWEEN:
1.
PR. COMMISSIONER OF INCOME TAX-3
BMTC COMPLEX
KORAMANGALA, BANGALORE.
2.
THE DEPUTY COMMISSIONER
OF INCOME TAX
CIRCLE -3(1) (1)
BENGALURU.
…APPELLANTS
(BY SRI. SANMATHI E. I., ADV. A/W
SRI DILIP M., ADV.)
AND:
M/S. IZMO LTD
(FORMERLY LOGIX MICROSYSTEMS LTD)
NO.177/2C, BILEKAHALLI
INDUSTRIAL AREA
BANNERGHATTA ROAD,
BANGALORE -560076
PAN:AAACL3000E
…RESPONDENT
(BY SRI. TATA KRISHNA, ADV.)
Digitally signed by
NANJUNDACHARI
Location: High
Court of
Karnataka
HC-KAR
THIS APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN IT(TP)A
NO.186/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING THIS TO (1) DECIDE THE FOREGOING QUESTION OF LAW
AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE
FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND (2) SET
ASIDE THE APPELLATE ORDER DATED 29/01/2020 PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS
SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL
PROCEEDINGS NO. IT(TP)A NO.186/BANG/2016 (ANNEXURE-A) FOR
ASSESSMENT YEAR 2011-2012 AND GRANT SUCH OTHER RELIEF AS
DEEMED FIT, INTEREST OF JUSTICE.
IN ITA NO. 7/2021
BETWEEN:
1.
PR. COMMISSIONER OF INCOME TAX-3
BMTC COMPLEX
KORAMANGALA, BANGALORE.
2.
THE DEPUTY COMMISSIONER
OF INCOME TAX
CIRCLE-3 (1) (1)
BENGALURU.
...APPELLANTS
(BY SRI. SANMATHI E. I., ADV. A/W
SRI DILIP M., ADV.)
AND:
M/S. IZMO LTD
(FORMERLY LOGIX MICROSYSTEMS LTD)
NO.177/2C, BILEKAHALLI
INDUSTRIAL AREA
BANNERGHATTA ROAD,
BANGALORE-560076
PAN-AAACL3000E
...RESPONDENT
(BY SRI. TATA KRISHNA, ADV.)
HC-KAR
THIS APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN IT(TP)A
NO.453/BANG/2015, FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND /
OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY
THE HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE THE
APPELLATE ORDER DATED 29/01/2020 PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, AS SOUGHT FOR, IN
THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS
NO. IT(TP)A NO. 453/BANG/2015 (ANNEXURE-A) FOR ASSESSMENT
YEAR 2010-11 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.
THESE APPEALS, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
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ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Heard learned counsel Sri.Sanmathi.E.I., along with Sri.Dilip.M., learned counsel for appellants and learned counsel Sri.Tata Krishna for respondent. Perused the entire appeal papers.
2. It is pointed out that the tax effect in the above appeals are less than Rs.2,00,00,000/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance,
HC-KAR
Department of Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.
3. In the light of the above, the appeals are dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (DR.CHILLAKUR SUMALATHA) JUDGE
NC CT:bms List No.: 1 Sl No.: 25