Itta/113/2003 Of Sri Y.rathiesh v. The Commissioner Of Income Tax-I

THE HON’BLE SRI JUSTICE L.NARASIMHA REDDYANDTHE HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A.Nos.113, 115 & 158 of 2003 COMMON JUDGMENT:(Per the Hon’ble Sri Justice L.NarasimhaReddy) These appeals, under Section 260-A of the Income Tax Act,arise out of a common order, dated 09.11.2001, passed by theVisakhapatnam Bench of the Income Tax Appellate Tribunal inI.T.A.Nos.2255, 2258 & 2256/Hyd/1996. Heard learned counsel for the appellant and learned SeniorStanding Counsel for the respondent. An identical issue that falls for consideration in this batch ofappeals was dealt with by us in I.T.A.Nos.52 and 54 of 2002, dated06.08.2014, incidentally are filed by this very appellant. We partlyallowed those appeals. Following the same, we partly allow the appeals, holding thatthe appellant cannot be permitted to give credit to the amountrepresenting TDS, as tax, and on the other hand, it shall be treatedas an item of income for the concerned assessment year. Thereshall be no order as to costs. The miscellaneous petitions filed in these appeals shall alsostand disposed of. ____________________ L.NARASIMHA REDDY, J. _____________________ CHALLA KODANDA RAM, J.