Itta/148/2003 Of Commissioner Of Income Tax Hyd v. Ms. Rani R.lulla Hyderabad

HON’BLE SRI JUSTICE G. CHANDRAIAH&HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A.No.148 of 2003 JUDGMENT:- (per Hon’ble Sri Justice Challa Kodanda Ram ) Heard Sri S.R.Ashok, learned Senior Standing Counsel for Income-taxand Sri AVA Siva Kartikeya, learned counsel for the sole respondent.2. This Appeal is filed by the Revenue under Section 260(A) of theIncome Tax Act, 1961 (for short “the Act”) challenging the order dated12.12.2002 of the Income Tax Appellate Tribunal, Hyderabad Bench-A,Hyderabad in I.T.A.No.373/Hyd/1996 relating to the assessment year 1984-85.3. As a matter of fact, we noticed that in ITTA No.90 of 2001, in relation toMs.Rani R. Lulla, for the assessment year 1989-90 and in ITTA No.116 of 2001in relation to Sri Srichand T. Lulla, for the assessment year 1988-89 weredismissed by this Court by common judgment dated 03-02-2012 on the groundthat the tax liability involved in the appeals being below the prescribed limits forfiling the appeals by the Department/appellant in terms of the circular issued inexercise of powers conferred under Section 268-A of the Income Tax Act,1961. 4. Considering the departmental circular issued by theDepartment and in the light of Section 268-A of the Income Tax Act, 1961, thisCourt, by order dated 24.01.2014 in W.T.A.No. 24 of 2004 and batch, took aview that the appeals, where the tax effect is below the monetary limitsprescribed in the Circular, need to be dismissed. 5. In the light of the above decision, we see from the order of assessmentthat the tax liability was determined at Rs.17,128/-. In view of the fact that thequantum of liability involved in the present case being less than the amountspecified in the Circular issued by the Department, we are not inclined toexamine the appeal on merits. 6. The appeal is accordingly dismissed. As a sequel to the dismissal ofthe appeal, Miscellaneous Petitions, if any pending, shall stand disposed of asinfructuous. No order as to costs. ___________________ G. CHANDRAIAH, J Dated: 20.03.2014 _____________________ Nrg CHALLA KODANDA RAM, J HON’BLE SRI JUSTICE G. CHANDRAIAH& HON’BLE SRI JUSTICE CHALLA KODANDA RAM NRG I.T.T.A.No.148 of 2003 20.03.2014