Itta/164/2012 Of The Commissioner Of Income Tax-Iv v. P.m. Tele Links Ltd
High Court
20 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/164/2012 Of The Commissioner Of Income Tax-Iv v. P.m. Tele Links Ltd
Date of order
20 Dec 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/164/2012 Of The Commissioner Of Income Tax-Iv v. P.m. Tele Links Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordrngly, the appeal is dismissed as withdrawn in termsof the libert5z as prayed for.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT FOR THE STATE AT HYDERABAD
FRIDAY ,THE TWENTIETH TWO THOUSAND AND
PRESENT
THE HONOURABLE ANDTHE HONOURABLE INCOME TAX [NO: ][164 ] [2012]
(lncome Tax Tribunal [Appeal under Section 260 ] [of ][the ][lncome Tax ][Act' ][']1961 against the order [made ][in ][l.T.A.No.14'10/H/08, Dated 26.03.209 ][on the file of]the lncome Tax [Appellate ][Tribunal, ][Bench ]['8" ][Hyderabad, for the Assessment Year]2OO1-O2, [preferred ][against ][the ][order made ][in ][l.T.A.No.015B/DC-16(3yClT(A)-]vl2oo6-oTDaledl4.oT.200sonthefileoftheCommissioneroflncomeTax'(Appeals)-V, Hyderabad [preferred ][against ][the ][Order ][made ][in ] No. /P-335, [Dated ][30..1 ][1.2005 ][on ][the ][file ][of ][Deputy ][commissioner of]lncome Tax Circle-'t6(3), [Hyderabad.)]
Between:ihe Commissioner [of ][lncome Tax-|V,, ][Hyderabad]
...APPELLANT
AND
P.M. Tele Links [Ltd., ][1-7-4 ][to ][19' ][7th ][Floor, ][Surya ][Towers, ][S'P'Road']Secunderabad.
...RESPONDENT
Counsel for the [Appellant ][: SRl. J.V.PRASAD]
(sc FoR lNcoME [TAX)]
Counsel for the [ResPondents: ][---]
The Court made [the ][following: ]
THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE
AND
THE HON'BLE SRI JUSTICE J.SREENIVAS RAO
INCOME TA)( TRIBUNAL APPEAL No.164 of 2012
JUDGMENT : (Per the Hon'bte the Chief Justice Alok Arad,he)
Mr. J.V.Prasad, learned Senior Standing Counsel for Income TaxDepartment for the appellant.
2.
Learned Senior Standing Counsel for the appellant seeks
leave of this Court to withdraw the appeal in the light of the CircularNo.O9/2024, dated 17.09.2024, with the liberty to revive the same incase the subject matter of the appeal falls in any of the exceptionsprovided in the Circular No.S/2024 dated I5.O3.2O24.
3. Accordrngly, the appeal is dismissed as withdrawn in termsof the libert5z as prayed for.
Miscellaneous applications pending, if any, shall stand closed.
However, there shall be no order as to costs.
sd/- K. sRrNIVASA RAOJOINTIt<eesraanT
//TRUE COPY//
S,ECTION OFFICER
To,l. The lncome Tax Appellate Tribunal, Bench 'B', Hyderabad2. The Commissioner of lncome Tax, (Appeals)-V, Hyderabadl. The lncome Tax Appellate Tribunal, Bench 'B', Hyderabad2. The Commissioner of lncome Tax, (Appeals)-V, Hyderabad
3. The Deputy Commissioner of lncome Tax Circle-16(3), Hyderabad4. One CC One CC CC to Sri J V.Prasad, J V.Prasad, V.Prasad, S.C for lncome Tax (OpUC)lncome Tax (OpUC)5. Two CD CopiesKs/gh
4. One CC One CC CC to Sri J V.Prasad, J V.Prasad, V.Prasad, S.C for lncome Tax (OpUC)lncome Tax (OpUC)
%
HIGH COURT
DATED:2011212024
JUDGMENT
l.T.T.A.No.164 ot 2012
DISMISSING THE APPEALAS WITHDRAWN. WITHOUT COSTS.
I[,r{]6
rlF. S'iAie'kq(((,)?L,ii il 2025,,'o\-+- - - :-,
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.