Itta/280/2015 Of The Commissioner Of Income Tax [Central] v. Smt P Sujana
High Court
16 Jul 2015 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/280/2015 Of The Commissioner Of Income Tax [Central] v. Smt P Sujana
Date of order
16 Jul 2015
Assessment year(s)
2006-2007
Outcome
Dismissed
Case summary
In Itta/280/2015 Of The Commissioner Of Income Tax [Central] v. Smt P Sujana, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HON'BLE SRI JUSTICE G.CHANDRAIAH&
HON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A. No. 280 of 2015
DATE: 17.07.2015
Between:
Commissioner of Income-Tax(Central) ..Appellant
And
Smt. P. Sujana .. Respondent
JUDGMENT:- (per Hon’ble Sri Justice G. Chandraiah)
Sri J.V. Prasad, learned Standing Counsel for theIncome-tax appearing for the appellant has fairlysubmitted that in relation to the same questions of law asarise from the impugned order dated 19.07.2013 of theIncome-Tax Appellate Tribunal, Bench “B”, Hyderabad forthe assessment year 2006-2007, this Court, by judgmentdated 11.02.2014, had refused to entertain the appealfiled by the Revenue in I.T.T.A.No. 11 of 2014 confirmingthe finding of the Tribunal that the land, which is thesubject matter of the present appeal, was an agriculturalland, as such, the same is not liable to be taxed.
In view of the submission made by the learnedStanding Counsel and following the judgment dated11.02.2014 delivered in I.T.T.A.No. 11 of 2014, thisappeal is dismissed in terms thereof. No order as tocosts.
As a sequel to dismissal of the appeal,Miscellaneous Petitions, if any pending, shall standdisposed of as infructuous.
_________________
G. CHANDRAIAH, J
16.07.2015
bcj
______________________
CHALLA KODANDA
RAM,J
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