Itta/134/2023 Of Sunil Kumar Ahuja v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT FOR THE STATE TELANGANAAT HYDERABAD MONDAY, THE THIRTIETH DAY TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETW t.T.T.A.Nos: 134 and 136 of 2023 l.T.T.A.No.134 of 2023 lncome Tex Tribunal Appeal Under Section [260A ][of ][the ][lncome ][Tax ][Act,]1961 against the order of the lncome Tax Appellate [Tribunal, Hyderabad Bench ]['A',]Hyderabad in ITA No.156/H [ydl2o22, ]for [Assessment ][Year ][2008-09 ][daled ][25-04']2023 [preferred ]against the Order of the Commissioner of [lncome ][Tax ][(Appeals)-11,]Hyderabad, Appeal No.1008012019-2O daled 28-02-2022 [preferred ][against ][the]Order of the Assistant Commissioner of lncome [Tax ]Central [Circle-1, ][Hyderabad,]PAN/GIR No. dated 30-12-2010. Between: Sunil Kumar Ahuja, Aged 54 [years, Occ- Business, R/o H.No-6-3-596/72, Naveen]Nagar, Behind Taj Krishna, Hyderabad [(PAN- )] ...APPELLANT AND Assistant Commissioner of lncome Tax, Central [Circle 1(1), Hyderabad.] ...RESPONDENT Counsel for the Appellant: SRI P.S.S. KAILASH NATHCounsel for the ResPondent: ---'- i III l.T.T.A.No.136 of 2023 lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax [Act,]'1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench'A',Hyderabad [jn ]ITA No.157lHydl2O22, for Assessment Year 2009-1C dated [27-03-]2023 Vefefied against the Order of the Commissioner of [lncome ]Tax [(Appeals)-11,]Hyderabad, Appeal No.1008112019-20 dated 28-02-2022 [preferted ]against [the]Order of the Assistant Commissioner of lncome Tax Central Circle-1, [Hyderabad,]PAN/GlR No ABLPA2B22L dated 30-12-2010. Between: Sunil Kumar Ahuja, Aged 54 [years, ][Occ- Business, ][R/o ][H.No.6-3-596/72, Naveen]Nagar, Behind Taj Krishna, Hyderabad [(PAN- )] ...APPELLANT AND Assistant Commissioner of lncome Tax, Central Circle [1(1), ][Hyderabad.] ...RESPONDENT Counsel for the Appellant: SRI P.S.S. KAILASH ---------Counsel for the Respondent: The Court delivered the following: COMMON JUDGMENT THE HON'BLE SRI JUSTICE, P.SAM KOSHY AND THE IION'BLE SRJ JUSTICE LAXMI NARAYANA AI-ISHETIYl.T.T.A.Nos.l34 and 136 of 2023 COMMON JUDGMENT:(per Hon'ble Sri Justice P.SAM KOSHY) Heard Mr.Kailash Nath P.S.S., learned counsel for thc appellant [in]both these appeals and perused the rnaterial available on record 2. The challenge in these appeals is to the orders [passed ]by [the]lncomc Tax Appellate Tribunal, Hyderabad, bench 'A' [Il1'derabad ][in]I.T.A.No.l56iHYD/2022 for the assessment [year ][2008-2009, ][dated]25.04.2023 and I.T.A.No.157lHYDl2022 lbr the [assesstncnt ][year ][2009-]201 0. dated 27.03.2023. 3. Upon due consideration ol the subrnissions [ntade ][by the ][learned]counsel for the appellant, more particularly, so fat' [as ][the ][finding of ][the]'fribunal on the agriculture income and also so far as the claim of rentalincome is concerned, we find that the [Tribunal ][has ][extensively ][dealt with]the submissions made by the learned counsel [for ][the ][appellant and ][have]found that the finding given by the assessing officer [to ][be ][reasonable ][and]based on the materials that were adduced [before ][the ][assessing ][officer.]The finding of the assessing officer was [also ][considered ][by ][the]Commissioner Appeals and theleafter, by the [Income ][Tax ][Appellate]Tribuna[. 4. In vierv ol the samc, thc grounds of challenge in the pr.escnt[.'l'.'l'.r\s., becontes the finding of facts and we do trnd ant, substantialcluestion of larv, much less a question of law made out in the teeth of tlieconcurent finding given b1, the aLrthorities concerncd. 5I'hus, these Appeals lails and are accordingly r.ejected. 6Consecluently, missellaneous petitions pending, if any. shall stand closed //TRUE COPY// Sd/. B.S. CHIRANJEEVIJOINT REGISTRAR 6D SECTION OFFICER To, 4. In vierv ol the samc, thc grounds of challenge in the pr.escnt[.'l'.'l'.r\s., becontes the finding of facts and we do trnd ant, substantialcluestion of larv, much less a question of law made out in the teeth of tlieconcurent finding given b1, the aLrthorities concerncd. 5I'hus, these Appeals lails and are accordingly r.ejected. 6Consecluently, missellaneous petitions pending, if any. shall stand closed //TRUE COPY// Sd/. B.S. CHIRANJEEVIJOINT REGISTRAR 6D SECTION OFFICER To, 1 . The Income Tax Appellate Tribunal, Hyderabad Bench ['A', ]Hyderabad. 2. The Commissioner of lncome Tax [(Appeals)-1 ]1, Hyderabad. 3. The Assistant Commissioner of lncome Tax, Central Circle-l, Hyderabad 4. One CC to SRI P.S.S. KAILASH NATH, Advocate 5. Two CD Copies kam [\] Y HIGH COURT DATED:3011012023 COMMON JUDGMENT lTTA.No.134 and 136 of 2023 THESE APPEALSARE REJECTED .,4"19DJ\ 1[$E ][SrAf]€'(qt-v?[d]N0il z02lo.L*I)Fal,t.'t'