Itta/265/2014 Of Commissioner Of Income Tax-Iii v. Small Is Beautiful
High Court
16 Apr 2014 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/265/2014 Of Commissioner Of Income Tax-Iii v. Small Is Beautiful
Date of order
16 Apr 2014
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/265/2014 Of Commissioner Of Income Tax-Iii v. Small Is Beautiful, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly 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.265 of 2014
DATED:16.4.2014
Between:Commissioner of Income Tax-III,Hyderabad.
… Appellant
And
Small is beautiful,Hyderabad.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.265 of 2014
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta)
We have heard Mr. B. Narasimha Sarma, learnedcounsel for the appellant and we have gone through theimpugned judgment and order of the learned Tribunal.
The learned Tribunal has found on fact that theassessee has incurred expenditure. Moreover, onidentical issue, various Benches of the learned Tribunalhave taken consistent view and such view has beenfollowed by the learned Tribunal by rendering theimpugned judgment and order. We, therefore, do not findany infirmity or illegality in the judgment and order of thelearned Tribunal.
The appeal is accordingly 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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