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Itta/10/2016 Of The Commissioner Of Income Tax (Central) v. Dr.p.radha, Hyderabad

High Court 24 Mar 2025 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/10/2016 Of The Commissioner Of Income Tax (Central) v. Dr.p.radha, Hyderabad
Date of order
24 Mar 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Itta/10/2016 Of The Commissioner Of Income Tax (Central) v. Dr.p.radha, Hyderabad, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

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

13447 [7] oF TELANGANArN rHE "ou*lloH$JE*to?-sE MONDAY, '''- ['-nnio ] rHousAND AND TwENTY FlvE PRESENT THE HONOURABLE [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [IUSTI.ET'TANSING ] tNcoME TAX T L APPE [NO: ][10][ oF ][2016] lncome [Tax Tribunal Appeal Under Section 260A ][of ][the ][lncome ][Tax ][Act'1961]aoainst the [Order dated ][d66l)0i;-passed in ] [No ][307/Hvd/2013 ][for ][the]Aisessment [Year ][2007-206; ][;; ][th" ][fiie ][of ][the ][lncome ][Tax ][Appellate ][Tribunal']Hyderabad [Bench'A', ][HYderabad'] Between: The Commissioner [Of lncome ][Tax ][(Central)' ][Hyderabad] ...Appellant AND Dr.P.Radha,H.No.22-g4,SaraswathiNagar'saroornagar'Hyderabad' ...Respondent Counsel [for the Appellant: ][Ms K ] [(SC ] [INCOME TAX)] Counsel [for the Respondent: ] [RAO' ] The Court made [the ][following: JUDGMENT] THE HONOURABLE SRIJUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE NARSING RAONANDIKONDA ITTA No.lO OF 2016 JUDGMENT: (per Hon'ble Sri Justice l'.Sam Koshy) Heard Ms. K. Mamtha, leanred Senior Standing Counsel forthe lncome Tax Department for thc aopellant. perused the record.2. This appeal under Section 250.4 of the Incorne Tax Act,1961, has been preferred by the Revenue as the appellantagainst the order dated 06.06.20i4 passed by the [ncome TaxAppellate Tribunal, Hyderabad Bench [.A', ]Hyderabad, inI.T.A.No.307lHyd,l2013 for the Assessn-renr year 2007-08.3. Central Board of Direct Taxes (CltsDT) has issued CircularNo.9.of 2024 dated, l'1 .092A24, amsnCiig the prer.ious CircularNo.5 of 2024 dated 15.03.2024, by turther enhancing rhc monetarylimits for filing appeals by the Incorne Tax Department belore theIncome Tax Appellate Tribunals, High Courts and Supreme Courlas a measure for reducing litigation. Il paragraph 2 of the said (( Circular, [we ][find ][that the ][monetary ][limit ][fixed ][fbr ][hling ][an appeal]before the [High ][Court ][is ][Rs'2'00 ][crore'] 4In the instant [appeal, ][tax ][efl'ect ][is ][we[[ below the ][monetary]limit. 5. Therefore, [the ][appeal ][filed ][by ][the Department is dismissed ][in]terms of [the ][aforesaid ][Circular ][No'9 ][of ][2024 ][dated 17'09'2024']However, [if ][the ][appeal ][comes ][within ][thc- ][exception ][of ][Circular]No.5of2024,itwouldbeopentothelncome.faxDepafimenttoseek revival [of ][the ][appeal' There shall ][be ][no order ][as ][to ][costs'] 6. Consequently, [miscellaneous ][petitions pending' ][if ][any' ][shatl]stand closed. SD'. K SRINIVASA JOINT REGISTRAR REGISTRAR 6tr-SECTION / SRINIVASA JOINT REGISTRAR REGISTRAR [/] //TRUE To,e-e1cn 'n" Hyderabad'Tribunal' Hyderabad . 1The lncome Tax Appell?te lncome Tax Appell?te [[r"""." ]][[[oUTl]] The lncome Tax Appell?te lncome Tax Appell?te . one cc one cc cc [to.Ms K Mamatha ][jsc ][t"i ][[r"""." ]][Tax),.Advocate ][[[oUTl]] 2. one cc one cc cc ?. il;;c i; [s; ][N Narasimha Rao' Advocate ][toPucl]4. Two CD [CoPies]?. il;;c i; [s; ][N Narasimha Rao' Advocate ][toPucl]4. Two CD [CoPies] ABK HIGH COURTDATED: 24tO3t2O2S '. [i][ Ii](l.. ''tJUDGMENT-)) -/10 stP 125 )il1ITTA.No.10 of 2016,.,,t DISMISSING THE ITTA W]THOUT COSTS6l.vo[I][bl]
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