Itta/115/2014 Of The Commissioner Of Income Tax-Iv v. Pcl International Lenhydro Consortium Jv

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 115 of 2014 Date: 25.02.2014 Between: The Commissioner of Income Tax-IV,Hyderabad. … Appellant And M/s. PCL Intertech Lenhydro Consortium JV,Hyderabad. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 115 of 2014 JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) We are not inclined to admit this appeal, as the learned Tribunalon fact found that the demand notice was not issued. We record thefindings of the learned Tribunal as follows: “In the absence of any evidence to indicate that theassessment orders were ever issued to the assessee earlier, andobserving that the demand notice in terms of S.156 was served onthe assessee only on 29.12.2008, the CIT(A) held the assessmentsfor the years under appeal to be barred by limitation in terms of S.153of the Act.” In view of the aforesaid factual findings, we think that thedecision of the learned Tribunal is correct. Therefore, we are notinclined to interfere with the same. The appeal is accordingly dismissed. No order as to costs. ___________________ K.J. SENGUPTA, CJ ___________________ SANJAY KUMAR, J