In Itta/202/2014 Of The Commissioner Of Income Tax-Iv v. Pal Wines, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, we dismiss the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction)
PRESENT
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
INCOME TAX APPELLATE TRIBUNAL APPEAL NO.202 OF 2014
DATED:25.3.2014
Between:
The Commissioner of Income Tax-IVHyderabad … Appellant
AndM/s. Pal WinesC/o. Mr. Madan Pal Singh (Partner)5-9-93, Shakthi Sai Complex4[th] FloorFlat No.401, 408Chapel RoadHyderabad … Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. NO.202 OF 2014
JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
In this matter we do not find any error either in law or on fact asby the impugned order the learned Tribunal has directed theAssessing Officer to follow an unchallenged previous decision of theTribunal on the same issue.
Hence, we dismiss the appeal. No order as to costs.
________________________
K.J. SENGUPTA, CJ
_______________________
SANJAY KUMAR, J
25.3.2014
bnr
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