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Itta/25/2024 Of Principal Commissioner Of Income Tax v. Chandolu Vijay Kumar

High Court 20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/25/2024 Of Principal Commissioner Of Income Tax v. Chandolu Vijay Kumar
Date of order
20 Aug 2025
Assessment year(s)
2018-19
Outcome
Dismissed

Case summary

In Itta/25/2024 Of Principal Commissioner Of Income Tax v. Chandolu Vijay Kumar, 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Decision: Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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.

The order — as passed by the High Court

APHC010347862024 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: 25/2024 Between: 1. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA ...APPELLANT AND 1. CHANDOLU VIJAY KUMAR, 5-84-2, 2nd Line, Pandaripuram, Guntur-522007522007 ...RESPONDENT Appeal under section _______ against orderspleased to call for the records relating to the impugned Order dated 21.03.2024 of the Appellate Tribunal in I.T.A. No. 46/Viz/2024 for the AY 2018-19, and set aside the same to the extent impugned in this appeal, and to consequently allow the appeal with all consequential reliefs. Counsel for the Appellant: 1.Y N VIVEKANANDA Counsel for the Respondent: 1.PILLIX LAW FIRM 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.25 of 2024 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Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.25 of 2024 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,36,776/-, which is below monetary limits.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 Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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 237 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO.25 of 2024 Dt.21.08.2025 SCS
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