- 1 - HC-KAR NC: 2025:KHC:34469-DB ITA No. 152 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 152 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2), PRESENT ADDRESS, DCIT, CENTRAL CIRCLE-2(2), C.R BUILDING, QUEENS ROAD, BENGALURU-560 001. …APPELLANTS (BY SRI. Y V RAVIRAJ.,ADVOCATE) AND: 1. GREENKO BUDHIL HYDRO POWER PVT LTD HYDERABAD. REP. BY ITS MANAGING DIRECTOR. …RESPONDENT THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO ALLOW THE APPEAL Digitally signed by SUMATHY KANNAN Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34469-DB ITA No. 152 of 2025 AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.506/HYD/2024 DATED 12.03.2025 FOR ASSESSMENT YEAR 2014-2015 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU ,CHIEF JUSTICE and HON'BLE MR. JUSTICE C M JOSHI ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU,CHIEF JUSTICE) 1. At the outset, the learned counsel for the Revenue fairly points out that the present appeal may not be maintainable, in view of the recent decision of the Supreme Court in Principal Commissioner of Income-tax v. ABC Papers Ltd. : ([2022] 447 ITR 1), as the appeals emanate from assessments made by the Assessing Officer located in Hyderabad. 2. Accordingly, the appeal is dismissed. - 3 - HC-KAR NC: 2025:KHC:34469-DB ITA No. 152 of 2025 3. The Registry is directed to return the original copy of the appeal, to the learned counsel for the Revenue. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (C M JOSHI) JUDGE KS List No.: 1 Sl No.: 67