Itta/213/2003 Of The Commissioner Of Income Tax v. M/S Transport Corporation Of India

HON’BLE SRI JUSTICE L. NARASIMHA REDDYANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No. 213 OF 2003 17-09-2014 BETWEEN The Commissioner of Income Tax,Andhra Pradesh – II, Hyderabad …Appellant And M/s. Transport Corporation of India, 801, 8[th] Floor,Paigah Plaza, Basheerbagh, Hyderabad …..Respondent HON’BLE SRI JUSTICE L. NARASIMHA REDDYANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No. 213 OF 2003 JUDGMENT:(per the Hon'ble Sri Justice L. Narasimha Reddy) This appeal is preferred against the order, dated 31-01-2000, passed by the Hyderabad Bench ‘A’ of the Income TaxAppellate Tribunal (for short, ‘the Tribunal’) in ITA No.234/Hyd/1993. At the hearing of the appeal, the learned counsel for theappellant and the learned counsel for the respondent submit that thesubject matter of this appeal is covered by the judgment of this Courtdated 20-08-2014 in ITTA No. 109 of 2002. Incidentally, that appealwas also in relation to the same assessee, the appellant herein. Following the same, we allow this appeal and set aside theorder passed by the Tribunal as well as the Commissioner. The matteris remanded to the Commissioner for fresh disposal in accordancewith law. There shall be no order as to costs. ___________________________ L. NARASIMHA REDDY, J 17-09-2014 ks ____________________________ CHALLA KODANDA RAM, J