I am appealing a Black Money Act order of the Tribunal to the High Court. Is it filed as an income-tax appeal?
Not in Karnataka. The registry objected to an appeal under s.19 of the Black Money Act being numbered as an Income Tax Appeal, and the Division Bench permitted its conversion into a Tax Appeal, that being the category under Rule 1(3A) of Chapter VI of the High Court of Karnataka Rules 1959 for appeals to the High Court under any other Act providing for the levy of tax.
Decided by the High Court (S.G. Pandit J and Dr. K. Manmadha Rao J) on 2026-07-30, reported as ITA No. 122 of 2026. It bears on section BMA s.19 of the Income Tax Act 1961, in Appeals matters.
An appeal filed in the wrong category invites a registry objection and loses time that the 120-day period under s.19(2)(a) does not give back. This is the only decision located on the form of a s.19 appeal.
Binding within that High Court's jurisdiction. Persuasive elsewhere.
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The Principal Commissioner of Income-tax filed an appeal under s.19 of the Black Money Act numbered as ITA No. 122 of 2026. The registry raised an objection to its maintainability as an Income Tax Appeal. At the hearing the appellant's counsel filed a memo dated 30 July 2026 seeking conversion of the appeal into a Tax Appeal.
The appellant was permitted to convert the appeal into a Tax Appeal, and the Income Tax Appeal was disposed of. No question on the merits was considered and no substantial question of law was framed.
The Court examined Chapter VI of the High Court of Karnataka Rules 1959 and found that Rule 1(3A) provides for Tax Appeals, that is, appeals to the High Court under any other Act providing for the levy of tax. The appeal having been filed under s.19 of the Black Money Act and not under the Income-tax Act, the requirements applicable to a Tax Appeal applied to it.
the appellant is permitted to convert the above ITA into Tax Appeal
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Handle my notice → Ask a CA on WhatsAppNot in Karnataka. The registry objected to an appeal under s.19 of the Black Money Act being numbered as an Income Tax Appeal, and the Division Bench permitted its conversion into a Tax Appeal, that being the category under Rule 1(3A) of Chapter VI of the High Court of Karnataka Rules 1959 for appeals to the High Court under any other Act providing for the levy of tax. This was decided by the High Court (S.G. Pandit J and Dr. K. Manmadha Rao J) and bears on section BMA s.19 of the Income Tax Act 1961. It is reported as ITA No. 122 of 2026. An appeal filed in the wrong category invites a registry objection and loses time that the 120-day period under s.19(2)(a) does not give back. This is the only decision located on the form of a s.19 appeal. If it applies to you, the first step is this: File an appeal under s.19 of the Black Money Act in the category the High Court's own rules provide for appeals under Acts other than the Income-tax Act; in Karnataka that is a Tax Appeal under Rule 1(3A) of Chapter VI.
The Principal Commissioner of Income-tax filed an appeal under s.19 of the Black Money Act numbered as ITA No. 122 of 2026. The registry raised an objection to its maintainability as an Income Tax Appeal. At the hearing the appellant's counsel filed a memo dated 30 July 2026 seeking conversion of the appeal into a Tax Appeal. The matter was decided on 2026-07-30 by the High Court (S.G. Pandit J and Dr. K. Manmadha Rao J). On those facts the High Court held as follows. The appellant was permitted to convert the appeal into a Tax Appeal, and the Income Tax Appeal was disposed of. No question on the merits was considered and no substantial question of law was framed.
The Court examined Chapter VI of the High Court of Karnataka Rules 1959 and found that Rule 1(3A) provides for Tax Appeals, that is, appeals to the High Court under any other Act providing for the levy of tax. The appeal having been filed under s.19 of the Black Money Act and not under the Income-tax Act, the requirements applicable to a Tax Appeal applied to it. In the words reproduced by the source cited on this page: "the appellant is permitted to convert the above ITA into Tax Appeal"
It was decided by the High Court on 2026-07-30 and is reported as ITA No. 122 of 2026. Binding within that High Court's jurisdiction. Persuasive elsewhere. A High Court decision binds the assessing officer, the Commissioner (Appeals) and the Income Tax Appellate Tribunal within that state, and is persuasive elsewhere. If your assessment is in a different jurisdiction, check whether your own High Court has taken the same view before relying on it. On section BMA s.19, the practical question is whether the facts of your own notice match the facts of this case closely enough for the same rule to apply.
It cuts both ways and is cited by both sides. The appellant was permitted to convert the appeal into a Tax Appeal, and the Income Tax Appeal was disposed of. No question on the merits was considered and no substantial question of law was framed. It arises in Appeals matters, on section BMA s.19 of the Income Tax Act 1961, and was decided by S.G. Pandit J and Dr. K. Manmadha Rao J. Before relying on it, read the source linked on this page and check whether it has since been distinguished, overruled or overtaken by an amendment to the Income Tax Act. In practice the steps that follow from it are these. Check the corresponding rule of the High Court you are filing in before numbering the appeal. Count the 120 days under s.19(2)(a) from the date the Tribunal's order is received, and state the substantial question of law in the memorandum of appeal as s.19(2)(b) requires. If the appeal has already been filed in the wrong category, apply by memo for conversion rather than filing afresh; that is what was allowed here.
Searched for later treatment; none was found. That is not the same as a source affirming it. Decided 30 July 2026. A search for decisions on s.19 of the Black Money Act returned only this order and the text of the section, so nothing applying, doubting or overruling it was located. It appears to be the only order on record dealing with an appeal under s.19, and it deals only with the category in which the appeal is numbered. No source could be cited for that finding. Checking whether an authority still stands matters as much as knowing what it held: a decision may be overruled on one point and survive on another, or the provision it interprets may have been amended since. Read the source and the editor's note on this page before relying on it in a reply to an Assessing Officer or in an appeal.
Purely procedural. Nothing was decided about the Tribunal's order under appeal, which is not identified on the page read, nor about the assessee, the assessment year or the amount. The rule referred to is a rule of the High Court of Karnataka and has no application to filings in other High Courts. No reporter citation is printed on the page read. This library shows the verification state of every entry openly. This entry has not yet been read in full by a chartered accountant. The summary reflects the sources listed on this page. Read the source before you rely on it in a reply to an Assessing Officer or in an appeal before the Commissioner (Appeals) or the Income Tax Appellate Tribunal.
The appellant was permitted to convert the appeal into a Tax Appeal, and the Income Tax Appeal was disposed of. No question on the merits was considered and no substantial question of law was framed.
TaxSphere, “Pr. CIT v Abdul Rahiman”, https://taxnotice.vittsphere.com/caselaw/case/pcit-v-abdul-rahiman-bma-19-appeal-is-a-tax-appeal-not-an-ita/ (validity last checked 2026-09-16)
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