- 1 - HC-KAR CNR: KAHC010501142026 NC: 2026:KHC:40015-DB ITA No. 122 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH 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. 122 OF 2026 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX CENTRAL, PANAJI GROUND FLOOR, PUNDALIK NIWAS BUILDING RUA-DE AUREM PANAJI GOA-403001. 2. THE ADDL. COMMISSIONER OF INCOME TAX CENTRAL RANGE MANAGLURU PRESENT ADDRESS: THE ASST/DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, MANAGALURU ALBUQUERQUE HOUSE OPP. FORUM MALL, PANDESH, MANAGALURU KARNATAKA- 575002. …APPELLANTS (BY SRI. RAVI RAJ Y. V., ADV.) AND: SHRI. ABDUL RAHIMAN NH 17, PARTNER, M/S. KANACHUR SEASONING INDUSTRIES KALLAPPA P O PERMANNUR -575017 Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010501142026 NC: 2026:KHC:40015-DB ITA No. 122 of 2026 MANAGLORE – 575017 KARNATAKA. …RESPONDENT THIS APPEAL IS FILED UNDER FILED UNDER SECTION 19 OF BLACK MONEY AND IMPOSITION OF TAX ACT, 2015, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN BMA NO.6/BANG/2025 DATED 30.12.2025 FOR ASSESSMENT YEAR 2022-23 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, MANGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The instant appeal is filed under section 19 of the Black Money and Imposition of Tax Act, 2015 (for short “Act”), questioning the order dated 30.12.2025 in BMA No.6/Bang/2025 passed by the Income-Tax Appellate Tribunal at Bengaluru (for short “Tribunal”). 2. On scrutiny, the registry has raised an objection with regard to maintainability of appeal as ITA. - 3 - HC-KAR CNR: KAHC010501142026 NC: 2026:KHC:40015-DB ITA No. 122 of 2026 3. Today, when the matter is listed for orders on office objections, learned counsel for the appellant Sri.Y.V.Raviraj files a memo dated 30.07.2026 seeking permission to convert the above ITA into Tax Appeal. 4. Chapter VI of High Court of Karnataka Rules, 1959 (for short “Rules”) regulates appeals and Rule (1) therein reads as follows: 1.Appeals presented to the High Court shall be classified as follows:- (1) (a) Regular First Appeal, that is, First Appeals against decrees in original suits; (b) …..omitted (c) Miscellaneous First Appeals, that is, First Appeals against any other judgment or order including any order as to costs only, made by a subordinate civil Court in the exercise of its original civil jurisdiction; 2(a) Regular Second Appeals, that is, Second Appeals arising out of original suits; (b) ……. Omitted - 4 - HC-KAR CNR: KAHC010501142026 NC: 2026:KHC:40015-DB ITA No. 122 of 2026 (c) Miscellaneous Second Appeals, that is, Second Appeals from any judgment, decree or order including any order as to costs, only, other than those falling under sub-clause (a) or (b); (3) Sales Tax Appeals, that is, appeals to the High Court under the Karnataka Sales Tax Act for the time being in force; (3A) ‘Tax Appeals’, that is appeals to the High Court under any other Act providing levy of tax for the time being in force, to be registered as T.A. (name of the statute in intelligible abbreviation/year). EX:- KARNATAKA TAX ON ENTRY OF GOODS ACT(E-T) (4) Criminal Appeals, that is, appeals to the High Court from an order or sentence passed by a subordinate criminal Court in the exercise of its original criminal jurisdiction.” 5. Rule 1(3A) of the Rules would be relevant for the present appeal. The same provides for classifying the appeal as “Tax Appeal”, when the appeals are filed to the High Court under any other Act providing levy of tax for the time being in force. - 5 - HC-KAR CNR: KAHC010501142026 NC: 2026:KHC:40015-DB ITA No. 122 of 2026 6. The instant appeal is filed under Section 19 of the Act. Section 19 of the Act provides appeal to the High Court against the order passed by the Tribunal under the provisions of the Act. It also provides for appeal filed before the High Court being dealt with by the Division Bench. 7. In the light of the above, memo filed by the appellant-Revenue is accepted and the appellant is permitted to convert the above ITA into Tax Appeal with all other exceptions. 8. For statistical purpose, the instant ITA stands disposed of, with permission to convert the ITA into Tax Appeal. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.K.MANMADHA RAO) JUDGE MPK CT:bms