The Pr Commissioner Of Income Tax vs Greenko Budhil Hydro Power Pvt Ltd
2025 Latest Caselaw 8001 Kant

Karnataka High Court

The Pr Commissioner Of Income Tax vs Greenko Budhil Hydro Power Pvt Ltd on 3 September, 2025

                                             -1-
                                                     NC: 2025:KHC:34469-DB
                                                       ITA No. 152 of 2025


                 HC-KAR




                     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.

Digitally
signed by                                                  ...APPELLANTS
SUMATHY
KANNAN          (BY SRI. Y V RAVIRAJ.,ADVOCATE)
Location:
High Court of   AND:
Karnataka

                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
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                                          NC: 2025:KHC:34469-DB
                                              ITA No. 152 of 2025


 HC-KAR




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.

NC: 2025:KHC:34469-DB

HC-KAR

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