In Itta/107/2014 Of The Commissioner Of Income Tax Iv v. Smt. Swetha, the High Court (2014) remanded the matter.
Decision: Therefore, we dismiss this appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
PRESENT
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
INCOME TAX APPELLATE TRIBUNAL APPEAL NO.107 OF 2014
DATED:25.2.2014
Between:
The Commissioner of Income Tax IVHyderabad
… Petitioner
And
Swetha … Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. NO.107 OF 2014
JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Shri J.V. Prasad, learned counsel for theappellant, and gone through the impugned judgment and order of thelearned Tribunal.
It appears that the learned Tribunal has remanded the matter tohear out penalty proceedings afresh after giving opportunity to theparties to adduce evidence. Nothing has been decided on the point oflaw.
Therefore, we dismiss this appeal. There will be no order as tocosts.
________________________
K.J. SENGUPTA, CJ
_______________________
SANJAY KUMAR, J
25.2.2014
bnr
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