Itta/11/2023 Of M/S Sri Surya Constructions v. The Income Tax Officer

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD THURSDAY, THE TWENTY SEVENTH DAY OF JULYTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM I(OSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI INCOME TAX TRIBUNAL APPEAL No: 11 OF 2023 lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act,'1961 arising out of the order of the lncome{ax Appellate Tribunal, Hyderabad Bench' SMC' Hyderabad, in ITA No.1904/Hyd/2019, for Asseisment Year 2009-10 dated21-06-2021 preferred against the Order of the Commissioner of lncome Tax,(Appeals)-3, Hyderabad, lTA.No.0B90/lTO/Syp/ClT(A)-312014-15dated:20-05-20'19,preferred against the Order of the lncome{ax Officer, Suryapet, PAN/GlRNo.ABKFSI 420P dated 30-12-201 1. Between: M/s Sri Surya Constructions, Door No. 1-1-38812, A.V. Enclave, Behind WaterTank, Suryapet - 508 213, Nalgonda District, Telangana. ...APPELLANT AND The lncome Tax Officer, Suryapet, Krishna Nagar, Suryapet - 508 2'13, NalgondaDistrict, Telangana. ...RESPONDENT Counsel for the Appellant: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondent: S.C. FOR l.T. DEPT. The Court delivered the following: JUDGMENT THE HONOURABLE SRI JUSTICE P. SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N. TUKARAMJI |.T.T.A.No.11 of 202 3 JUDGMEMT: (Per Sri Justice p. Sam Koshy) Mr. A.V.A.Siva Kartikeya, learned counsel for the appellant,submits that the order passed by the Assessing Authority wassubjected to challenge before the Commissioner of lncome TaxAppeals, who had first dealt with the appeal, has parfly allowed theappeal vide order dated 20-05-2019, which was further subjected tochallenge before the lncome Tax Appellate Tribunal, Hyderabad, whichin turn also did not find merits in the appeal and dismissed the sameon 21-06-2021 . 2. All the grounds raised in the present appeal are all question offacts. Hence, we do not find any substantial question of law made outin the appeal and the appeal thus fails and is accordingly rejected. Noorder as to costs. 3. Miscellaneous petitions, if any pending in this appeal, shallstand dismissed. To Sd/-B.S.CHIRANJEEVIJO]NT REGISTRAR(JD //TRUE COPYII SECTION OFFICER 21TheTheCommissioner of Income lncome-tax Appellate Tribunal, Hyderabad Tax , (Appeals)_S, Bench, HyJerrO;l.SMC, Hyderabad.3Thelncome{ax Officer, Suryaoet.4. [One]3Thelncome{ax Officer, Suryaoet.4. [One]5TwoCD ^C_C Copies[to ][SRt ][A.V ][A.StVA'KiRTtKEyA, ][Advocate ]tOpUCl v, HIGH COURT DATED:2710712023 JUDGMENT!TTA.No.11 of 2023 THE APPEAL ISREJECTED \,\ .\.--:;IA;S\rrD)2B [[u[][ 2$8]ii)1i2-i-- ;. -.- ;1.i"