Itta/148/2019 Of Hanmiya Naik P v. Income Tax Officer-Ward 13(3)

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD THURSDAY, THE SECOND DAY OF NOVEMBERTWO THOUSAND AND TWENTYTHREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI t..A.No:148 of 201 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench [,8,,]Hyderabad in ITA No.362/HYD12016, for assessment year 2O11-12 dated 30-08-2017 preterred against the Order of the Commissioner of lncome Tax (Appeals)-4,Hyderabad, lTA.No.0379/2014-15/lTO, Wd. 13(3yCtT(A)-4tHydt2O1S-16 dated 09-11-2015 preferred against the Order of the lncome Tax Officer, Ward-13(3),Hyderabad PAN/GIR No. dated 31-03-2014. Between: Hanmiya Naik Pemawath AND lncome Tax Officer-Ward 13(3), Hyderabad ...AppellanUAppellant ...RespondenURespondent Counsel for the Appellant: SRI CH. SAMSON BABU Counsel for the Respondent: Ms. K. MAMATA CHOUDARY, representi4gSRI A. RADHA KRISHNA The Court delivered the following: JUDGMENT THE IION'BLE SRI JUSTICE P,SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJI I.T.T.A.No.148 of 2019 JUDGM ENT : Qte r Hon' bl e Sri .lusrice P. SAM KOS H [y)] Heard Ms.K.Mamata, learned counsel appearing on behalf of Mr.A.Radha Krishna, learned counsel for the respondent and perusedthe material on record. 2. The present is an appeal present is an appeal appeal filed under Section 260,4 of the lncomeof the lncomethe lncomeTax Act, 1961, by the appellant assailing the order dt.30.08.2017 passedby the Inconre Tax Appellate Tribunal, IJyderabad Bench [,B',]Hyderabad, in I.T.A.No.362lHydl2\l6 for the Assessment Year 2Oll-12.3. The present appeal has been primarily assailed so lar as therejecting of claim in respect of Rs.32,00,000/- atlegedly received by theappellants as advance of the agreement of sale executed on 18.10.2010.The agreement of sale was in respect of the assessee's agriculture land. The present is an appeal present is an appeal appeal filed under Section 260,4 of the lncomeof the lncomethe lncome 4. However, on perusal of the finding arrived at by the Tr-ibunal onthis aspect, it is evidently clear that the Tribunal has extensively dealtwith all the contentions of the appellant and reached to the specificfinding that except for an evidence of receiving ol Rs.2,00,000/- on thedate of agreement of sale, there was no other cogent, independent, substantial evidence led by the assessee before the assessing officer orbefore two Appellate authorities and thus, we are of the consideredopinion that the finding given by the Tribunal affirming the order passedby the Commissioner Appeal on the said issue becomes a finding of fact.before two Appellate authorities and thus, we are of the consideredopinion that the finding given by the Tribunal affirming the order passedby the Commissioner Appeal on the said issue becomes a finding of fact.Thus, it cannot be brought within the ambit of Section 260-4 of theIncome Tax Act, 1961, as there does not seems to be any substantialquestion of law, much less a question of law made out by the appellant.Income Tax Act, 1961, as there does not seems to be any substantialquestion of law, much less a question of law made out by the appellant. 5. Thus, the appeal fails and is accordingly rejected. 6. As a sequel, miscellaneous applications pending if any, shall stand closed. SdA B.S. CHIRANJEEVIJOINT REGISTRARqSECTION OFFICER //TRUE COPY// To, 1 . The lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad 2. The Commissioner of lncome Tax (Appeals)-4, Hyderabad. 3. The lncome Tax Officer, Ward-13(3), Hyderabad. 4. One CC to SRI CH. SAMSON BABU, Advocate 5. One CC to SRI A. RADHA KRISHNA, Advocate 6. Two CD Copieskam \ >. 6. Two CD Copies HIGH COURT DATED:0211112023 JUDGMENTITTA.No.148 of 2019 THE APPEALIS REJECTED 5. Thus, the appeal fails and is accordingly rejected. 6. As a sequel, miscellaneous applications pending if any, shall stand closed. SdA B.S. CHIRANJEEVIJOINT REGISTRARqSECTION OFFICER //TRUE COPY// To, 1 . The lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad 2. The Commissioner of lncome Tax (Appeals)-4, Hyderabad. 3. The lncome Tax Officer, Ward-13(3), Hyderabad. 4. One CC to SRI CH. SAMSON BABU, Advocate 5. One CC to SRI A. RADHA KRISHNA, Advocate 6. Two CD Copieskam \ >. 6. Two CD Copies HIGH COURT DATED:0211112023 JUDGMENTITTA.No.148 of 2019 THE APPEALIS REJECTED 91[AiE ][()F][ )r]otsl$bzd.!\ [\$\])1lcop.1[C]H+ ct::rr