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Itta/122/2023 Of The Principal Commissioner Of Income Tax-Central v. Smt. Andem Sandhya Reddy

High Court 18 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/122/2023 Of The Principal Commissioner Of Income Tax-Central v. Smt. Andem Sandhya Reddy
Date of order
18 Dec 2024
Assessment year(s)
Outcome
Dismissed

Case summary

In Itta/122/2023 Of The Principal Commissioner Of Income Tax-Central v. Smt. Andem Sandhya Reddy, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, the appeal is dismissed as withdrawn interms of the liberty as prayed for.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY,THE EIGHTEENTH DAY OF DECEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHEANDTHE HON'BLE SRI JUSTICE J. SREENIVAS RAO tNcoME TAX TRIBUNAL APPEAL NO:122OF [2O23] lncome Tax Tribunal Appeal under Section 260-4 of the [lncome ][tax ][Act,]1961, against the order of the lncome Tax Appellate Tribunal ["A" Bench, ][Hyderabad]( Assessment Year 20'19-2020) dated 28'02-2023 in l.T.A.No. 7lHydl2023 [preferred]against the order of the Commissioner of lncome Tax [(Appeals)-'12 ], [Basheerbagh,]Hyderabad -500 004 dated in Appeal No. [10451/2018-19 ][dated ][30-11-2022 ][,]preferred against the order of the Asst. Commissioner of lncome Tax, Central CircleCentral Circle -2 (3) Hyderabad dated [2310312022 ][in ] [3437]Between: The Principal Commissioner of lncome [Tax-Central, ][Hyderabad.] ...APPELLANT AND Smt. Andem Sandhya Reddy, C/o [M.V. Prasad, ][Sanath ][and Rajasekhara, ] 4:^A^-?-120186t3, Krishna Sindhu R6sidency, [Road ][No.03, Banjara ][Hills, ][Hyderabad ][500034]PAN No. .'.RESPONDENT Counsel for the Appellant: Ms, K. MAMATA Counsel for the Respondent: SRI P. SOMA The Court delivered the following [Judgment ][:] THE HON'BL E THE CHIEF JUSTICE ALC'KARADHE AND THE HON[,BLE ]SRI JUSTICE J. RAO INCOME TA}( TRIBUNAI APPEAL No.l22 of 2o23 JUDGME NT:(Per the Hon'ble the Chref Justbe Atok Aradhe) Ms. K.Mamata Choudary, learned Senior StandingCounsel for Income Tax Department for the appeliant. 2. Learned Senior Standing Counsel for the appellantseeks leave of this Court to withdraw the appeal in the tightof the Circular No.O9l2024, d,ated. tZ.Og.2O24, vi,ith theliberty to revive the same in case the subject matter of theappeal falls in any of the exceptions provided in theCircular No.5 / 2024 dated 15.03.2024. 3. Accordingly, the appeal is dismissed as withdrawn interms of the liberty as prayed for. Miscellaneous applications pdnding, if any, shalt stand closedHowever, there shall be no order as to costs. sd/- K. sRtNtAJOINT REGISTRAR\ __---'- //TRUE COPY// SEcTSiloFFIcER To1. The lncome Tax Appellate Tribunal, Hyderabad "A" Bench, Hyderabad1. The lncome Tax Appellate Tribunal, Hyderabad "A" Bench, Hyderabad 2. The Commissioner of lncome Tax (Appeals)-12 , Basheerbagh, Hyderabad. 3. The Asst. Commissioner of lncome Tax, Central Circle Central Circle -2(3) Hyderabad.(3) Hyderabad. 4. One CC to SRl. K. MAMATA, Advocate [OPUCI[OPUCI [OPUCI5. One CC to SRl. P. SOMA SHEKAR REDDY, Advocate 6. Two CD Copies v" v"krligh [rd] HIGH COURT DATED:1811212024 ORDERlTTA.No.'122 ol 2023 Dismissing the ITTA asWithdrawn without Costs 8[(p]deL .)-iirrE [i^116-]()a)(_)$ B [lAlt]2[?5(-i)3i-S e^,i [Cv\][f-\)]
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