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Decision: Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.25 of 2024 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,36,776/-, which is below monetary limits.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 Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn.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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