Itta/151/2019 Of Pr. Commissioner Of Income Tax v. The Guntur District Cooperative
High Court
19 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/151/2019 Of Pr. Commissioner Of Income Tax v. The Guntur District Cooperative
Date of order
19 Nov 2024
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Itta/151/2019 Of Pr. Commissioner Of Income Tax v. The Guntur District Cooperative, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF ANDHRA PRADESHAMARAVATI
TUESDAY. THE NINETEENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY FOUR
PRESENT
HON’BLE SRI JUSTICE G.NARENDAR
AND
HON’BLE SRI JUSTICE T.C.D.SEKHAR
INCOME TAX TRIBUNAL APPEAL No: 151 OF 2019
Between:
The Pr. Commissioner of Income Tax, Guntur.
...APPELLANT
AND
Sri Ashok Kumar Periwal, H.No.25-16-179/6, 0pp. Old[Mirchi][ Yard,][ Guntur.]
...RESPONDENT
Appeal under section 260A of the Income Tax Act, 1961,[against]orderof theIncomeTax AppellateTribunal,VisakhapatnamBench,Visakhapatnam, C.O. No.51/Vizag/2016 in ITA No.339/Vizag/2016,[dated]09-05-2018 for Assessment Year 2013-14
Counsel for the Appellant: SC FOR INCOME TAX
Counsel for the Respondent: SRI. G.V.N. HARI
The Court made the following: ORDER
APHC010682762018IN THE HIGH COURT OF ANDHRAPRADESHAT AMARAVATI(Special Original Jurisdiction)
[3507]
TUESDAY ,THE NINETEENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE G.NARENDAR
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
INCOME TAX TRIBUNAL APPEAL NO: 151/2019
Between:
Pr. Commissioner Of Income Tax
...APPELLANT
AND
The Guntur District Cooperative
...RESPONDENT
Counsel for the Appellant;
1.(SC FOR INCOMETAX)
Counsel for the Respondent:
1.G VN HARI
The Court made the following: (per Hon’ble Sri Justice G Narendar)
The learned counsel for the appellant-Department has[filed]a memo into Court, including a copy of the circular whereby, theappellant-Department has formulated a litigation policy[and][ under]the said policy,it has been resolved not to initiate any appeals orpetitions,wherethemonetarystakesinvolvedarelessthanRs.2 Crores and hence, he prays leave of the Court[to][ withdraw]the appeal.
2.Submission is placed on record.
3.Accordingly, the appealis dismissed as withdrawn.Nocosts.costs.
As a sequel thereto, the miscellaneous petitions, if anypending In this appeal shall stand closed.
ASD/- P. VENKATA RAMANAJOINT REGISTRARSECTION OFFICER
//TRUE COPY//
To
1. The Income Tax Appellate Tribunal, Visakhapatnam[Bench]
Visakhapatnam.
1. One CC to Standing Counsel for Income Tax
2. One CC to Sri G.V.N. Hari, Advocate
3. Three CD Copies
GLM
ns
HIGH COURT
DATED:19/11/2024
ORDER
ITTA.No.151 of 2019
DISMISSING THE ITTAAS WITHDRAWN.
iF AN m/AO1 • m imCurf*m SacMon
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