Karnataka High Court
ITA/95/2026 of PR. COMMISSIONER OF INCOME TAX Vs MENIZIES BOBBA GROUND HANDLING SERVICES PVT LTD on 16 July 2026
CNR: KAHC010355292026 NC: 2026:KHC:36537-DB ITA No. 95 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO INCOME TAX APPEAL NO. 95 OF 2026 BETWEEN: PR. COMMISSIONER OF
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF JULY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE K.MANMADHA RAO
INCOME TAX APPEAL NO. 95 OF 2026
BETWEEN:
PR. COMMISSIONER
OF INCOME TAX
KORMANGALA, BANGALORE
…APPELLANT
(BY SRI. E.I. SANMATHI, STANDING COUNSEL A/W
SRI NIRMAL MATHEW, STANDING COUNSEL)
AND:
MENIZIES BOBBA GROUND
HANDLING SERVICES PVT. LTD.,
(NOW MERGED WITH MANZI
AVIATION BOBBA)
BANGALO PVT. LTD.
…RESPONDENT
THIS APPEAL IS FILED UNDER SECTION 260 A OF THE INCOME
TAX ACT, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW
AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED
BY THE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE
ORDER DATED.09.10.2024 PASSED BY THE INCOME TAX APPELLATE
TRIBUNAL B BENCH HYDERABAD, AS SOUGHT FOR, IN THE
RESPONDENT-ASSESSEES CASE, IN APPEAL PROCEEDINGS IN ITA
NO.226/HYD/2021 FOR A.Y.2015-16 (ANNEXURE-A) AND GRANT
SUCH OTHER RELIEF AS DEEMED FIT IN THE INTEREST OF JUSTICE.
THIS
APPEAL,
COMING
ON
FOR ORDERS,
THIS
DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
Digitally signed by
NANJUNDACHARI
Location: High
Court of
Karnataka
HC-KAR
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE K.MANMADHA RAO
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ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Heard Sri.E.I.Sanmathi, learned Senior Standing Counsel along with Sri.Nirmal Mathew, learned Standing Counsel for the appellant, on the question of maintainability of appeal before this Court.
2. The Revenue filed this appeal under Section 260A of the Income-Tax Act, 961, questioning the order dated 09.10.2024 passed by the Income-Tax Appellate Tribunal ‘B’ Bench at Hyderabad in ITA No.226/Hyd/2021 for the assessment year 2015-16. Learned counsel for the appellant-revenue would submit that for the present, the registered office of the respondent is at Bangalore. Hence, the appeal is maintainable.
3. It is an admitted fact that the assessment order dated 12.12.2017 is passed by the Deputy Commissioner of Income-Tax, Circle 16(2), Hederabad. The Hon'ble Apex
HC-KAR
Court in a case reported in (2022) 447 ITR 1 (PCIT v/s ABL PAPERS) has held that the jurisdiction of High Court would be High Court where the assessment order is passed. In the instant case, the assessment order as well as the order by the Income-Tax Appellate Tribunal is of the Hyderabad.
In view of the above, the appeal would not be maintainable before this Court. With liberty to file an appeal before the appropriate jurisdictional High Court, the appeal stands dismissed.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (DR.K.MANMADHA RAO) JUDGE
MPK CT:bms List No.: 1 Sl No.: 7