- 1 - NC: 2025:KHC:4456-DB ITA No. 674 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST 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.674 OF 2019 BETWEEN: 1. PR. COMMISSIONER OF INCOME-TAX DAVANGERE, SHREE TOWERS, NO.565/A, A1, HADADI MAIN ROAD, DAVANAGERE – 577 002 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE, SHREE TOWERS, NO.565/A, A1, HADADI MAIN ROAD, DAVANAGERE - 577 002. …APPELLANTS (BY SRI. SANMATHI E.I., ADVOCATE) AND: M/S. MURUGARAJENDRA OIL INDUSTRY PVT LTD MATADA KURUBARA HATTI, DAVANGERE ROAD, CHITRADURGA - 577 502 …RESPONDENT (BY SRI.A. MADHUSUDHAN, ADVOCATE) THIS APPEAL IS FILED U/S 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 26.04.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU IN ITA No.2094/BANG/2017 FOR ASSESSMENT YEAR 2012-13 PRAYING TO 1) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS FRAMED ABOVE AND ALLOW THE APPEAL BY DECIDING THE SUBSTANTIAL QUESTIONS OF LAW IN FAVOR OF THE APPELLANTS AND ETC. Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:4456-DB ITA No. 674 of 2019 THIS ITA, 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 ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This Appeal is not maintainable in view of the monetary limit described under Central Board of Direct Taxes Circular No.*9/2024 dated 15.03.2024 subject to all just exceptions. Hence, Appeal is disposed off as not maintainable. Liberty is reserved to seek revival, if it is otherwise maintainable by way of exception. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DR/Bsv List No.: 1 Sl No.: 2 *Corrected vide chamber order dated 10.02.2025.