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Itta/231/2018 Of The Pr. Commissioner Of Income Tax v. M/S Ccl Products (India Ltd.,)

High Court 20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/231/2018 Of The Pr. Commissioner Of Income Tax v. M/S Ccl Products (India Ltd.,)
Date of order
20 Aug 2025
Assessment year(s)
2012-13
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Itta/231/2018 Of The Pr. Commissioner Of Income Tax v. M/S Ccl Products (India Ltd.,), 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Decision: Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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

APHC010087332018 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: 231/2018 Between: 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1. M/S CCL PRODUCTS INDIA LTD, Duggirala, Guntur District-522330 ...RESPONDENT Appeal under section _______ against ordersto set aside the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 193/Vizag/2017, dated 21.09.2017, for A.Y. 2012-13. IA NO: 1 OF 2018 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 to dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal in ITA.No. 193/Vizag/2017, dated 21.09.2017, and to pass IA NO: 2 OF 2018 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.ELEVATED AS JUDGE Counsel for the Respondent: 1.KARAN TALWAR 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.231 of 2018 JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.231 of 2018 is to be withdrawn, in view of the tax effect involved in the case is Rs.31,57,166/-, 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 244 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO.231 of 2018 Dt.21.08.2025 SCS
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