- 1 - NC: 2025:KHC:3689-DB ITA No. 54 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 54 OF 2024 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU 560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), 2nd FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560 095 …APPELLANTS (BY SRI. SUSHAL TIWARI N., ADVOCATE) AND: M/S. ARRIS GROUP INDIA PVT. LTD., 33/1. 3rd FLOOR, THE SENATE, USLOOR ROAD, USLOOR,BENGALURU-560 042 BENGALURU 560 100, PAN AAECP 2172M …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20/01/2023 PASSED IN IT(TP)A NO.177/BANG/2022, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:3689-DB ITA No. 54 of 2024 ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) A Co-ordinate Bench of this Court in I.T.A.No.207 of 2020 between the COMMISSIONER OF INCOME TAX VS. SRI SRINIVASA EDUCATIONAL AND CHARITABLE TRUST, heard and disposed of on 30th of September, has held that because of monetary limit, such an appeal is not maintainable. The subject matter of this appeal also is substantially same. In view of the above, appeal is held to be not maintainable and accordingly disposed of with the same terms as are expressed in the Judgment of the Co-ordinate Bench. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DH/List No.: 1 Sl No.: 12