Itta/268/2014 Of The Commissioner Of Income Tax-I v. Dharthi Qdrqedging Infrastructure Ltd

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A No.268 of 2014 DATE: 10.07.2014 Between:The Commissioner of Income Tax – I,Hyderabad.AndDharthi Dredging Infrastructure Ltd.,Begumpet, Hyderabad. … Appellant … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No.268 of 2014 ORDER:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is intended to be preferred in relation to theAssessment Year 2007-08 against the judgment and order of thelearned Tribunal dated 19.03.2012 on the following suggestedquestions of law: 1.Whether, on the facts and in the circumstances ofthe case, the order of the Tribunal is not perverseand liable to be set aside?the case, the order of the Tribunal is not perverseand liable to be set aside? 2.Whether, on the facts and in the circumstances ofthe case, the Tribunal is correct in law in holdingthat the payments made by the assessee to thenon-resident towards hire charges of dredgers areallowable and the provisions of Sec.40(a)(ia) of theIncome Tax Act, 1961, are not attracted?the case, the Tribunal is correct in law in holdingthat the payments made by the assessee to thenon-resident towards hire charges of dredgers areallowable and the provisions of Sec.40(a)(ia) of theIncome Tax Act, 1961, are not attracted? We have seen the findings of the learned Tribunal and itappears that the learned Tribunal has relied on its own earlier decisionon identical issue. No challenge to earlier decision was made. Therefore, following the rule of consistency in the quasi-judicialprocess, the learned Tribunal passed the impugned judgment andorder. We do not find any reason to interfere with the same. We dismiss the appeal accordingly. Consequently, the miscellaneous petitions, if any pending, shallalso stand dismissed. No costs. _________________ K.J. SENGUPTA, CJ Date: 10.07.2014va/kvni _________________ SANJAY KUMAR, J