Itta/110/2015 Of The Commissioner Of Income Tax-Iv v. M/S Nmdc Limited

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD IVIONDAY, THE THIRTEENTH DAY OF DECEMBERTWO THOUSAND AND TWENTY ONE PRESENTTHE HONOURABLE SRIJUSTICE UJJAL BHUYANANDTHE HONOURABLE SMT JUSTICE P.MADHAVI DEVI INCOME TAX TRIBUNAL APPEAL NO: 110 OF 2015 lncome Tax Tribunal Appeal under Section 260-4 of the lncome Tax Act, ['1961,]against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench ['8"]Hyderabad in ITA No.885/Hydl2O12 for Assessment Year 2008-09 dated 2810212014preferred against the order of the Commissioner of lncome Tax (Appeals)-V, Hyderabadin ITA No,0305/JC-16/CIT(A)-V12010-11 dated 08i03/2012 preferred against the orderof the Joint Commissroner of lncome Tax, Range-'16, Hyderabad PAN/GlRNo.AAACN73254 dated 27 I 1 21201 0 Between: The Commissioner of lncome Tax-lV, Hyderabad. .,,APPELLANT AND M/s NMDC Limited, Khanij Bhavan, 10-3-311/A, Castle Hills, Masab tank, Hyderabad. ...RESPONDENT For the Appellant : SRI J.V.PRASAD, SC FOR INCOME TAX DEPARTMENT For the Respondent : SRI P.KARTHIK RAMANA, REPRESENTINGSRI S.DWARAKANATH, Advocate The Court delivered the following: JUDGMENT HONOU [TAI}LE ][SIi.I ] [U.IJAL I}HUYAN]ANDHONOUR [\BLE ][SMT. JUSTICE ][P. ][MAD}IAVI ] I.T.T.A.No.11[00] [2015] JUDGMENT: [@' ]' [Hon'bte ][SriJustice Ujiol ][Bhuv(tn)] Heard Mr.J [V.Prasad. Iearned Standing Counsel ][for ][the ][appellant-]Mr.I'.Karthik [Ratnana" ][learred ][counse ][I]lnctrt.ttc [-[ar ][l)eI ][lrtlllcllt ][an(i]learued [ctltrnsel ][tirr ][the ][respondent-]rcprcsetttitlu [\1r'l ][l)rraritl"trtlrth]AS Sc [s ]\ce. ). This appeal [b1 tlte ][rer ][cnue ][utlcler ][Scction ][260A ol' ][thc ltrcotnc lax]Act. I96l [is ][dirr ][ctetl ][against ][the ][order ][ol' thc ][Inctrnte ][Itrr ][Appe ][llatc]Iribunal in l'l'A "1o.885/11-v-tl/2012 [datecl ][2802201'l ][fbr ][thc ][assessnlerlt]year 2008-09. 3. It is subn [itted ][the ][respondent-assessee ][has settled ][the ][matter]under the [Vivad ][Se ][Vishwas ][Scheme ][which ][has ][been ][approved ][by ][the]Income [Tax ][DeP ][rrtment'] 4. In that [vi ][:w of ][the ][matter' ][appellant ][seeks ][to ][withdraw ][the] appeal. is [accordingly, ][disposed ][of ][on ][withdrawal']Appeal 5. Miscellan:ous [applications' ][ifany ][pending' ][shall ][stand closed'] 6 No costs. 7 Sd/-B,S,CHIRANJEEVIJOINT REGISTRARqt) ,TRUE [COPY'] SECTION 1. The lncome The lncome lncome [[Ta> ][Appellate ][Tribunal' ][Hyderabad.Bench ]][[Appellate ][Tribunal' ][Hyderabad.Bench ]][[Tribunal' ][Hyderabad.Bench ]][[Hyderabad.Bench ]] [Hvderabad'][[[Hvderabad]]] To 1. The lncome The lncome lncome [[Ta> ][Appellate ][Tribunal' ][Hyderabad.Bench ]][[Appellate ][Tribunal' ][Hyderabad.Bench ]][[Tribunal' ][Hyderabad.Bench ]][[Hyderabad.Bench ]]+'# ; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad]+'# ; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad] +'# ; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad]; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad] 3. The Joint The Joint The Joint 4. one CC [to Sri ,l ][v ][prasaoi,'senioi-sC ][tot lncoheTax ][beparlment ][(OPUC)];. 5'# 6d [i; ][sti ][i ][owaraxihatn' ][Advocate ][(oPUc)]4. one CC [to Sri ,l ][v ][prasaoi,'senioi-sC ][tot lncoheTax ][beparlment ][(OPUC)];. 5'# 6d [i; ][sti ][i ][owaraxihatn' ][Advocate ][(oPUc)] +'# ; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad]; bJi.;i..[ "ibt [[rni6meliitp'pbeals)-V' ][[Hvderabad]]][[[Hvderabad]]]3. The Joint The Joint The Joint [[Comn issioner ][Ji ][i""i""ti ][rli' ]][[Ji ][i""i""ti ][rli' ]][[i""i""ti ][rli' ]][[rli' ]][[Range-t6' ]][nvoerabad] 3. The Joint The Joint The Joint 4. one CC [to Sri ,l ][v ][prasaoi,'senioi-sC ][tot lncoheTax ][beparlment ][(OPUC)];. 5'# 6d [i; ][sti ][i ][owaraxihatn' ][Advocate ][(oPUc)]4. one CC [to Sri ,l ][v ][prasaoi,'senioi-sC ][tot lncoheTax ][beparlment ][(OPUC)];. 5'# 6d [i; ][sti ][i ][owaraxihatn' ][Advocate ][(oPUc)] 6. Two [CD CoPies] 7. One SPare [CoP ][t] Kj. g,{r. DATED:1311212021 6L [r](,"((\I:10 JAN [2022](-./ JUDGMENTlTTA.No.1 10 of [2015] DISPOSING OF t"