In Itta/173/2014 Of Commissioner Of Income Tax v. Kopparthi Surender Reddy, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this appeal is summarily dismissed with costs,assessed at Rs.500/- (Rupees Five hundred only) payable by theRevenue to the Secretary, A.P.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.173 of 2014
Date: 12-03-2014
Between:
Commissioner of Income Tax,
Tirupati.
.....Appellant
AND
Kopparthi Surender Reddy
.
...Respondent
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.173 of 2014
JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta )
We are of the view that this sort of appeal should not havebeen preferred because nothing has been decided by the learnedTribunal.
Accordingly, this appeal is summarily dismissed with costs,assessed at Rs.500/- (Rupees Five hundred only) payable by theRevenue to the Secretary, A.P. State Legal Services Authoritywithin a period of two weeks from date.
Costs are awarded because of the wastage of time of theCourt.
Miscellaneous petitions pending, if any, shall standclosed.
___________________
K.J.
SENGUPTA, CJ
__________________
SANJAY KUMAR, J
12-03-2014 Gsn
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