Income Tax v. R. Narayana Rao And Others[[1
High Court
26 Aug 2014 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Income Tax v. R. Narayana Rao And Others[[1
Date of order
26 Aug 2014
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Income Tax v. R. Narayana Rao And Others[[1, the High Court (2014) allowed the appeal. The decision went in favour of the Revenue.
Decision: Following the same, we allow the appeal and the sameresult, as in Commissioner of Income Tax v.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HON’BLE SRI JUSTICE L. NARASIMHA REDDYANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A No. 42 OF 2003
26-08-2014
BETWEEN
Commissioner of Income Tax, Rajahmundry
…Appellant
And
M/s. B. Gurava Reddy & S. Lakshmikanta Rao & others,Rajahmundry
…..Respondent
HON’BLE SRI JUSTICE L. NARASIMHA REDDYANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A No. 42 OF 2003
JUDGMENT:(per the Hon'ble Sri Justice L. Narasimha Reddy)
This appeal is filed against the order, dated 31-01-2002,passed by the Visakhapatnam Bench of the Income Tax AppellateTribunal in ITA No.546/H/1997.
The learned counsel for the appellant and the learnedcounsel for the respondent submit that the subject matter of thisappeal is covered by a judgment of this Court in Commissioner of
Income Tax v. R. Narayana Rao and others[[1]].
Following the same, we allow the appeal and the sameresult, as in Commissioner of Income Tax v. R. Narayana Raoand others (1 supra) shall ensue in this appeal also. There shallbe no order as to costs.
___________________________
L. NARASIMHA REDDY, J
26-08-2014ks
____________________________
CHALLA KODANDA RAM, J
[1](2011) 338 ITR 625 (AP)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue