Itta/282/2012 Of The Commissione Of Income Tax-Iv v. M/S.lanco Kondapalli Power (P) Ltd

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE K.C. BHANUI.T.T.A.No.282 of 2012 Date: 02-08-2013 Between: The Commissioner of Income Tax-IV,Hyderabad. … Appellant And M/s. Lanco Kondapalli Power (P) Ltd.,Lanco House, 141, Avenue 8,Road No.2, Banjara Hills,Hyderabad. … Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE K.C. BHANU I.T.T.A.No.282 of 2012 JUDGMENT:(Per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is preferred against the judgment and order of the learned Tribunal, dated 08-01-2010 inI.T.A.No.72/H/2009 in relation to assessment year 2000-01. 2. After hearing the learned Standing counsel for IncomeTax and after going through the impugned judgment and order ofthe learned Tribunal, we are of the view that the Department shouldnot have preferred this appeal on two grounds i.e., 1) that the amount of the tax effect in this matter is less than Rs.10,00,000/- andthat filing of this appeal is contrary to the department’s own circular; and 2) that the impugned order is only an order of remand. As such, no point of law is involved in this matter for adjudication. 3. The appeal is dismissed accordingly. There will be no order as to costs. _________________ K.J. SENGUPTA, CJ Date: 02-08-2013YCR _________________ K.C.BHANU, J