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Commissioner Of Lncome Tax, Ap-, Aayakar Bhavan, Basheerbagh, Hyderabad v. Prasad (Sc For ][Income ][Tax)]The Court Delivered The Following: Judgment

High Court 04 Jan 2023 In favour of: Unclear
Forum / Bench
High Court · taphc
Parties
Commissioner Of Lncome Tax, Ap-, Aayakar Bhavan, Basheerbagh, Hyderabad v. Prasad (Sc For ][Income ][Tax)]The Court Delivered The Following: Judgment
Date of order
04 Jan 2023
Assessment year(s)
Outcome
Allowed

Case summary

In Commissioner Of Lncome Tax, Ap-, Aayakar Bhavan, Basheerbagh, Hyderabad v. Prasad (Sc For ][Income ][Tax)]The Court Delivered The Following: Judgment, the High Court (2023) allowed the appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY ,THE FOURTH DAY OF JANUARYTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI INCOME TAX TRIBUNAL APPEAL NO: 212 OF 2007 Appeal Under Section 260A of the lncome Tax Act, 1961 against theorder dated 02-02-2007 in M.P.No. 119 lHydl [2005 ][( ]in ITA [NO. ][1135 ]lHyd [/]04) on the file of the Income tax Appellate Tribunal, [Hyderabad Bench ]-A,Hyderabad preferred against the order of the Commissioner of [lncome ][Tax](Appeals ) IV Hyderabad dated 29-10-2004 in Appeal No. 116 / ITO'6 [(3) ]/CIT (A) -lV / 04-05 [preferred ]against the order of the [lncome ][Tax Officer ],Ward - 6 (3) , Hyderabad dated 31-03-2004 in NO. [W'6 ][(3)] Between: Jubilee Hills lnternational Centre, Road No.14, Jubilee Hills, Hyderabad. ...APPELLANT AND Commissioner of lncome Tax, AP-|, Aayakar Bhavan, Basheerbagh, Hyderabad...RESPONDENT Counsel for the Appellant: SRI. CHALLA GUNARANJAN Counsel for the Respondent: SRI J. V. [PRASAD (SC FOR ] [TAX)]The Court delivered the following: Judgment THE HON'BLE THE CHIEF JUSTICE UJJAL BHTryANANDTHESRIN. TUI{ARAMJI I.T.T.A.No.212 of 2QO7 JUDGMENT:(Per the Hon'ble the Chief Justice tJjjat Bhugan) Heard Mr. Challa Gunaranjan, learned counsel forthe appellant and Mr. J.v.Prasad, learned standingCounsel, Income Tax Department for the respondent. 2- This appeal under section 260A of the Income TaxAct, 196r (briefly 'the Act'hereinafter), is directed againstthe order dated o2.o2.2oo7 passed by the Income TaxAppellate Tribunal, Hyderabad Bench [,A,, ]Hyderabad, inM.P.No. l19 /Hyd/05 in I.T.A.No.1 135/Hyd/04 for theassessment year 2OO|-2OO2. 3. Learned counsel for the appellant submits that theappeal under section 260A of the Act arising out ofI.T.A.No. lt35/Hyd./2oo4, being I.T.T.A.No.2o5 of 2oos,I has been allowed by this court vide the judgment and:order dated 04.01.2023. In view thereof, this appeal 4 arising out of the miscellaneous petition hasbecomeinfructuous. 4Accordingly, the appeal is dismissecl as infructuous. Miscellaneous applications pending, if any, shallstand closed. However, there shari be no order as to costs.stand closed. However, there shari be no order as to costs. Sd/. B.S. CHIRANJEEVIJOINISEGISTRARsEcrffN oFFtcER //TRUE COPY// To 1. The lncome tax Appellate Tribunar, Hyderabad Bench -A, Hyderabad2- The commissioner of lncome Tax (Ap-peals [["]] 2- The commissioner of lncome Tax (Ap-peals ) lV Hyderabad [["]] (Ap-peals 4. 3. The lncome Tax _Officer , Ward - 6 (3) , HyderabadWard - 6 (3) , Hyderabad- 6 (3) , Hyderabad6 (3) , Hyderabad, Hyderabad Tax _Officer _Officer , Ward - 6 (3) , HyderabadWard - 6 (3) , Hyderabad- 6 (3) , Hyderabad6 (3) , Hyderabad, HyderabadOne CC to SRt. CHALLA GUNARANJnT nOvocate [OpUC] nOvocate [OpUC]5. One CC to SRl. J V PRASAD (SC FOR INCOME TAX) IOPUCI5. One CC to SRl. J V PRASAD (SC FOR INCOME TAX) IOPUCI Two CD \F 6. Copies I HIGH COURTHCJ & DATED: [04/01 ][12023] JUDGMENTlTTA.No.212 [of ][2007] DISMISSING THE ITTA AS TATFRUCTUOUSWIIIHOUT COSTS 23[\] r-, $Trtrig{lr-l[ 3 [ttB ][?[?3]*-l( It/
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