Itta v. M/S Ganesh Associates & Developers, Rjy, E.g.dist
High Court
20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta v. M/S Ganesh Associates & Developers, Rjy, E.g.dist
Date of order
20 Aug 2025
Assessment year(s)
2005-2006
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta v. M/S Ganesh Associates & Developers, Rjy, E.g.dist, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
APHC010055662017
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
[3545]
THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE BATTU DEVANAND
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 181/2017
Between:
1. PRINCIPAL COMMR OF INCOME TAX, RJY, E.G.DIST, AAYAKAR BHAVAN, NEAR KAMBALA TAK, VEERABADRAPURAM, RAJAHMUNDRY - 533 105BHAVAN, NEAR KAMBALA TAK, VEERABADRAPURAM, RAJAHMUNDRY - 533 105
...APPELLANT
AND
1. M/S GANESH ASSOCIATES DEVELOPERS RJY E G DIST, D.No.73-17-1, Srinivasa Gardens A.V.Apparao Road, Rajahmundry - 533 10317-1, Srinivasa Gardens A.V.Apparao Road, Rajahmundry - 533 103
...RESPONDENT
Appeal under section _______ against ordersto call for records relating to C.O.No.29/Vizag/2014 arising our of ITA No.243/Viz/2014 dated 09.09.2016 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam relating to the assessment year 2005-2006 in the case of the Respondent-assessee and set aside the order and allow this appeal in the interest of justice
IA NO: 2 OF 2017(ITTAMP 987 OF 2017
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased
Counsel for the Appellant:
1.B NARASIMHA SARMA
Counsel for the Respondent:
1.
The Court made the following:
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.181 of 2017
JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)
Learned counsel for the appellant has placed a copy of the certificate
issued by the Income Tax Officer, Ward-2(1), Rajamahendravaram, wherein it is stated that the appeal filed by the department in I.T.T.A.No.181 of 2017 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,12,782/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.
2. Copy of the certificate is placed on record. Permission is granted.
3. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
__________________________
JUSTICE BATTU DEVANAND
Date:21.08.2025 SCS
__________________________________
JUSTICE A. HARI HARANADHA SARMA
249
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.181 of 2017
Dt.21.08.2025
SCS
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