Itta/166/2008 Of M/S. Raaga Wines, Khammam v. The Income Tax Officer, Khammam

IN THE HIGH COURT FOR AT HYDERABAD WEDNESDAY, THE EIGHTEENTH TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE THE CHIEF JUSTICE ANDTHE HONOURABLE SRI INCOME TAX TRIBUNAL APPEAL [NO: ][166 ] [2008] Appeal filed under Section [260A ][of ][the ][lncome ][Tax ][Act, ][1961 against the]order dated 04.04.2007 [passed ][in ][l.T.A.No. ][1190/Hyd/2006 ][for ][Assessment year]20OO-01 on the file of the lncome [Tax ][Appellate Tribunal, 'Hyderabad Bench ]['A',]Hyderabad [preferred ]against the [Order dated ][01.09.2006 ][passed ][in ][Appeal ][No']62lKMM/ClT(A)A/Jtu06-07 [on ][the ][file ][of ][the commissioner ][of ][lncome ][Tax ][(Appeals)]Vijayawada, preferred against [the ][Assessment ][order ][dated 06.03.2006 passed ][in]PAN/GIR No. R-359 for the [Assessment Year 2000-01 ][0n the ][file ][of ][the ][lncome Tax,]Officer, Ward-1 , Khammam.Between: M/S. RAAGA WINES, D.No.2-4-1 [16, ][P.S.R ][Road, ][Khammam.] ...APPELLANT AND THE INCOME TAX OFFICER, , [Ward ][- ]['1 ][(1) ][Khammam'] ...RESPONDENT Counsel for the Appellant [: ][Mr. A.V.A. Siva Kartikeya] counsel for the Respondent [: Mr. ][J.V. Prasad ][Standing counsel ][for ][lncome-]tax Department The Court made the following: (i a THE HON'BLE THE CHIEF JUSTICE ALOK ARADHEANDTHE fION'BLE ANDTHE fION'BLE SRI JUSTTCE J. SREENIVAS RAO ITTA No. 166 of 2008 JUDGMENT: (per the Hon,ble the Chief Justice Alok Aradhe) Mr. h.V.A. Siva Kartikeya, learned counsel appears forthe appellant/assessee. Mr. J.V.prasad, leamed Senior Standing Counsel for Income-tax Department appears for the respondent/Revenue. 2. This r4peal under Sectio n 260A of the Inc:ome_tax Act, 1961 (ftrr short the [.Act,), ]has been filed against orderdated 04.04.2007, passed by the Income 1.ax AppellateTribunal, Ilvderabad Bench ,A,, Hyderabad (for short ,theTribunal'), irr I.T.A.No. 1 190 tllyd/2006. 3. The subject matter of the appeal pertains to theassessment ycar 2000_01. The appeal was admitted on the foilowing substantial 4question of la.w: "Whether on the facts and circumstancesof the case, the Hon,ble Tribunal is * I justified in holding that the assessee [firm] is not entitled to [registration ][more ][so ][after]the requirements [of ][Section ][184 ][of ][the]Income Tax Act, 196l [ate ][satisfied?"] 5. The aforesaid [issue ][had been ][answered ][by ][a Division] Bench of erstwhile [High ][Court ][of ][Andhra ][Pradesh ][in]Commissioner of [Income ][Tax ][v. ][Swarna ][Bar ][&]Restaurantr. We [are ][in ][respectful ][agreement ][with ][the ][view]taken by the [erstwhile ][High ][Court ][of ][Andhra ][Pradesh ][in ][the]aforesaid decision. 6. Accordingly, the [substantial question ][of law ][is answered]assessee [and ][in ][favour ][of ][the ][Revenue']against the 7. In the result, [the appeal ][fails ][and ][is, hereby, dismissed']Miscellaneous applications, [if ][any ][pending, ][shall ][stand]Miscellaneous applications, [if ][any ][pending, ][shall ][stand] closed. There shall [be ][no ][order ][as ][to][ costs.] Sd/. C.V. MALLIKARJUNA VARMAJOINTEGIRSECON OFFICER ,TRUE COPY// To, The lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. 1 The Commissioner of lncome Tax (Appeals) Vijayawada. 2 3The lncome Tax, Officer, Ward-1, Khammam. 4One CC to tr4r. A.V.A. Siva Kartikeya, Advocate tone CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing tone CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing one CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing counsel for lncome- taxDepartment IOPUC]Department IOPUC] Two CD Copies b_DLigh -lrrz-):- tiI, HIGH COURT DATED:1811212024 ORDER|TTA.No.166 of 2008 DISMISSING THE APPEAL Sd/. C.V. MALLIKARJUNA VARMAJOINTEGIRSECON OFFICER ,TRUE COPY// To, The lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. 1 The Commissioner of lncome Tax (Appeals) Vijayawada. 2 3The lncome Tax, Officer, Ward-1, Khammam. 4One CC to tr4r. A.V.A. Siva Kartikeya, Advocate tone CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing tone CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing one CC to Mr. J.V. Prasad CC to Mr. J.V. Prasad to Mr. J.V. Prasad Mr. J.V. Prasad Prasad Standing counsel for lncome- taxDepartment IOPUC]Department IOPUC] Two CD Copies b_DLigh -lrrz-):- tiI, HIGH COURT DATED:1811212024 ORDER|TTA.No.166 of 2008 DISMISSING THE APPEAL {[EoF ][r][E]+o'zl(\N\$'.>IF.GN2c/l{ aO