In Itta/141/2014 Of Commissioner Of Income Tax-Ii v. Shri Narasimha Raju Rudra Raju, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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. 141 of 2014
Date: 04.03.2014
Between:
Commissioner of Income Tax-II,Hyderabad.
… Appellant
And
Shri Narasimha Raju Rudra RajuHyderabad.
… 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. 141 of 2014
JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
We are not inclined to admit the appeal, as the learned Tribunalhas not decided anything finally in the impugned judgment and order andremanded the matter for fresh hearing. However, we clarify that thefindings of the learned Tribunal should not be treated to be binding andfinal. It would be open for the parties to argue the matter afresh.
The appeal is accordingly dismissed. No order as to costs.
___________________
K.J. SENGUPTA, CJ
___________________
SANJAY KUMAR, J
Date: 04.03.2014ES
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