- 1 - HC-KAR CNR: KAHC010385832020 NC: 2026:KHC:49595-DB ITA No. 8 of 2021 C/W ITA No. 7 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA INCOME TAX APPEAL NO. 8 OF 2021 C/W INCOME TAX APPEAL NO. 7 OF 2021 IN ITA NO. 8/2021 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 BMTC COMPLEX KORAMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -3(1) (1) BENGALURU. …APPELLANTS (BY SRI. SANMATHI E. I., ADV. A/W SRI DILIP M., ADV.) AND: M/S. IZMO LTD (FORMERLY LOGIX MICROSYSTEMS LTD) NO.177/2C, BILEKAHALLI INDUSTRIAL AREA BANNERGHATTA ROAD, BANGALORE -560076 PAN:AAACL3000E …RESPONDENT (BY SRI. TATA KRISHNA, ADV.) Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010385832020 NC: 2026:KHC:49595-DB ITA No. 8 of 2021 C/W ITA No. 7 of 2021 THIS APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN IT(TP)A NO.186/BANG/2016, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING THIS TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 29/01/2020 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS NO. IT(TP)A NO.186/BANG/2016 (ANNEXURE-A) FOR ASSESSMENT YEAR 2011-2012 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE. IN ITA NO. 7/2021 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 BMTC COMPLEX KORAMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3 (1) (1) BENGALURU. ...APPELLANTS (BY SRI. SANMATHI E. I., ADV. A/W SRI DILIP M., ADV.) AND: M/S. IZMO LTD (FORMERLY LOGIX MICROSYSTEMS LTD) NO.177/2C, BILEKAHALLI INDUSTRIAL AREA BANNERGHATTA ROAD, BANGALORE-560076 PAN-AAACL3000E ...RESPONDENT (BY SRI. TATA KRISHNA, ADV.) - 3 - HC-KAR CNR: KAHC010385832020 NC: 2026:KHC:49595-DB ITA No. 8 of 2021 C/W ITA No. 7 of 2021 THIS APPEAL IS UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN IT(TP)A NO.453/BANG/2015, FOR THE ASSESSMENT YEAR 2010-2011, PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND (2) SET ASIDE THE APPELLATE ORDER DATED 29/01/2020 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS NO. IT(TP)A NO. 453/BANG/2015 (ANNEXURE-A) FOR ASSESSMENT YEAR 2010-11 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE. THESE APPEALS, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned counsel Sri.Sanmathi.E.I., along with Sri.Dilip.M., learned counsel for appellants and learned counsel Sri.Tata Krishna for respondent. Perused the entire appeal papers. 2. It is pointed out that the tax effect in the above appeals are less than Rs.2,00,00,000/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, - 4 - HC-KAR CNR: KAHC010385832020 NC: 2026:KHC:49595-DB ITA No. 8 of 2021 C/W ITA No. 7 of 2021 Department of Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also. 3. In the light of the above, the appeals are dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.CHILLAKUR SUMALATHA) JUDGE NC CT:bms List No.: 1 Sl No.: 25