2026 (8) TMI 394

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....ANMADHA RAO For the Appellants : Sri. Ravi Raj Y. V., Adv. For the RESPONDENT : None 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 "....

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....nly, 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 (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) ....