Itta/225/2013 Of Commissioner Of Income Tax - Vi v. M/S. Mysore Structurals

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A. No. 225 of 2013 DATE: 09.07.2013 Between: Commissioner of Income Tax-VI,Hyderabad. … Appellant And M/s. Mysore Structurals,Hyderabad. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A No.225 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the appellant and gone throughthe impugned judgment and order of the learned Tribunal. We are not inclined to admit the appeal on any ground, as we are of theview that no question of law is involved in this matter. The learned Tribunalhas recorded that the addition of amount was made due to the change ofaccounting system. It has recorded that a sum of Rs.6,42,760/- wassubjected to tax in the previous assessment year and the same was againshown as income because of change of method of accounting. Therefore,the learned Tribunal found that it would be double taxation on the sameamount. Similar was the situation in case of receipt of Rs.31,50,000/-. Accordingly, this appeal is dismissed. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J