Itta/250/2015 Of The Commissioner Of Income Tax-Iv v. My Home Industries Ltd

HON’BLE SRI JUSTICE G. CHANDRAIAH AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A.No.250 of 2015 ORDER:(Per CKR,J) At the instance of revenue, the following question of law said tobe arising from the order dated 12.10.2011 of the Income Tax Appellate Tribunal, Hyderabad in I.T.A.No.799/Hyd/2011, for theassessment years 2003-04, is referred for the opinion of this Court. 2. Question of law is set out below: “Whether, on the facts and in the circumstances of the caseand in law, the Tribunal is correct in holding that Section14A of the Income-tax Act, 1961, has no application andconsequently setting aside the order U/s.263 of the Act.” 3. The Tribunal passed a common order on 12.10.2011 in fourappeals bearing Nos.I.T.A.Nos.784/Hyd/2011, 785/Hyd/2011,786/Hyd/2011 and 799/Hyd/2011, for the assessment years 2001-02,2002-03, 2004-05 and 2003-04 respectively. As against one of theorders dated 12.10.2011, passed by the Tribunal inI.T.A.No.785/Hyd/2011, an appeal in I.T.T.A.No.328 of 2013, has beenfiled and the same was dismissed by this Court by an order dated13.08.2010. In that view of the matter, this appeal also standsdismissed. There shall be no order as to costs. 4. Miscellaneous Petitions, if any, pending in this appeal, shallstand disposed of. _____________________ G. CHANDRAIAH,J ____________________________ CHALLA KODANDA RAM,J Date:10.09.2015Gk HON’BLE SRI JUSTICE G. CHANDRAIAH AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A.No.250 of 2015 Gk Date:10.09.2013