Itta/133/2014 Of Commissioner Of Income Tax-Ii v. M/S.transport Corporation Of India

[ [33E6 ]] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD THURSDAY, THE THIRD DAY OF AUGUSTTWO THOUSAND AND TWENW THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBU NAL APPEAL No: 133 OF [2014] lncome Tax Tribunal Appeal Under [Section 260-4 ][of the ][lncome ][Tax Act, ][1961]arising out of the order of the lncome-tax [Appellate ][Tribunal, ][Hyderabad Bench ][' A ][']Hyderabad, in ITA No.1366 [tHydt2O12, ][for ][assessment ][Year ][2OO8-O9 ][dated ][16-09-]2013 preferred against the Order of the [Commissioner ][of ][lncome Tax (Appeals)-lll,]Hyderabad, lTA.No.0339/10-11 [dated:08{6-2012, ][pretened against ][the ][Order of ][the]Additional Commissioner of lncome Tax [Range-2, ][Hyderabad ] No. dated 31 [-1 ][2-201 ][0.] Between: Commissioner of lncome Tax-ll, HYDERABAD. ...ApPellant AND Mis. Transport Corporation of lndia, [306 & 307, ][3d ][Floor, ][Ashoka ][Bhoopal]Chambers, S.P. Road, SECUNDERABAO [- 500 003.] ...Respondent Counsel for the Appellant: SR! K. MAMATA [CHOUDARY' Sr ][Standing Counsel]for lncome Tax Department Counsel for the Respondent: None [Appeared] the Court delivered the following: THE HON'BLE SRI JUSTICE P.SAU KOSI{Y AND THE IIOIT'BLE SRI JUSTICE A. LA'O{I TTARAYA A I.T.T.A. ![o. 133 of 20L4 JIIDGMENT:trce. Hon,bte S,i Justice .-SAI4 KOSITT/ The challenge in the present appeal is to the order passed by theIncome Tax Appellate Tribunal (for short the Tribunal,), dated 16.09.2013 inITTA No. r366/H yd/2012.Income Tax Appellate Tribunal (for short the Tribunal,), dated 16.09.2013 inITTA No. r366/H yd/2012. 2. The impugrred order reflects that it is a common order passed by theTribunal in the ITA No.t366/Hyd/2O 12, along with ITA No. tO69 /Hyd/2O12,l2o2/Hyd/2or2 a.,dr367 /Hyd/20 12. separate ITTA. were fired in respectof all the four appeals. Besides the present appeal, the other three appealswere registered as ITTA.Nos.l29, l3O and 132 of 2(.14. The said threeappeals came up for hearing on OZ.Lt.2Ol7 and the bench hearing thematters had dismissed the appears holding it to be devoid of any substantialquestion of law and the grounds raised being pure question of facts andmaterial on record. 3. Given the fact that all the other thrce appeals arising out of thecommon order having been dismissed by the Division Bench of this court asearly as on OZ.Ll.2Ol7, we are inclined to endorse the same view and holdthat tl.e instant appeal is also devoid of merit as there being no substantialquestion of law. 4Accordingly, the appeat shnds dismissed- No order as to costs iirj Consequently, [miscellaneous ][petitions pending' ][if ][any' ][shall ][stand] 5. closed Sd/-K.SRINIVASA JOINT REGISTRAR //TRUE COPY/' J,SECTION OFFICER To,1. The lncome-tax [Appellate ][Tribunal, HVderabg! Bench ]['A ][' Hyderabad']2. The Commissioner [of lncome ][Tax ][(Appealsflll' ][Hyderabad']i. m" ROAitional [Commissioner of ][lnmme ][Tax Range-2' ][tlVderaOaO' ].a.on"CCtoSRlK.MAMATACHoUDARY,SrStandingCounselforlncomeTax DePartment 5. Two CD [CoPies]kam /, '\ v,a HIGH COURT DATED:03109t2023 JUDGMENTlTTA.No.l33 of 2014 THE APPEALIS DISMISSED s ss.$a.\4c+c