Itta/263/2014 Of The Commissioner Of Income Tax-Iv v. Begari Yadaiah
High Court
16 Apr 2014 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/263/2014 Of The Commissioner Of Income Tax-Iv v. Begari Yadaiah
Date of order
16 Apr 2014
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/263/2014 Of The Commissioner Of Income Tax-Iv v. Begari Yadaiah, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No.263 of 2014
DATED:16.4.2014
Between:Commissioner of Income Tax-IV,Hyderabad.And
… Appellant
Bangari Yadaiah,Mahaboobnagar.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.263 of 2014
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta)
The learned Tribunal has correctly dismissed theappeal as the tax effect in this case is less than Rs.10.00lakhs and further it does not fall within the exceptionalcategories.
Though, the learned counsel for the appellant for thefirst time contends that it falls within the exceptionalcategories as the revenue audit objection in the case hasbeen accepted by the department, this point was nottaken before the learned Tribunal nor any material hasbeen produced before us to support this contention.
Hence, this appeal is dismissed.
Consequently, the miscellaneous applications, if anypending, shall stand closed. No costs.
__________________
K.J. SENGUPTA,
_________________
SANJAY KUMAR, J
16[th] April, 2014
PNB
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