Itta/283/2008 Of Dr. Sudhir Naik, Gowliguda, Hyderabad v. The Income Tax Officer, Hyderabad

HIGH COURT FOR THE STATE OF TELANGANA AT MONDAY ,THE SEVENTH DAY OF JULYTWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 283 OF 2008 against lncome the Order Tax Tribunal dated Appeal 2710912007 Under Section [passed ]in 2604 ITA of the No.305/HYD/05i lncome Ta, S.cJ*.1,9S [foi ][-the'-']L* r osAssessment Year 2001-2002 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench'A', Hyderabad. Between: DR. SUDHIR NAIK, 4-8-812, Gowliguda, Hyderabad ...APPELLANT AND THE INCOME TAX OFFICER, Hyderabad ...RESPONDENT l.A. NO: 2OF 20081ITTAMP. NO: 638 OF 2008) Petition under Section 1 5'l CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may [be ][pleased ][to ]stayall further proceedings pursuant to the Notice No. ITOA/{-S(1)/l.T.AssU143(2)12008-2009, dated 21-11 .2008 issued by the lncome Tax Officer, Ward - 5(1),Hyderabad for the assessment [year ]2001-2002 till the disposal [of the ][above]appeal in the interests of iustice. Counsel for the Appellant: Sri A.V.A. SIVA KARTIKEYA, [ADVOCATE, for]SRI. AV KRISHNA KOUNDINYA Counsel for the Respondent: K SUDHAKAR REDDY [(Sr ] [FOR INCOME TAX)] The Court made the following: ORDER - ;::. ;,.^-1e:= " '. THE HoNOUIIABI,E [SRI JUSTICE P.SAM I''OSHY]ANDHONOUIIABLE TI{E NANDIKONDA I.'I.T.A.No[.283 ][of ][2008] 9BDEB, [(par ][ll,tn ][hl,' ][.\ri ][Jutritc ][I' ][\unt Kosh.l)] tleard Mr. A.V.A. [Siva Kartikeva' ][learned ][couns':l ][for ][the]appellant [and lvlr. ][K. ][Strclllakar ][Reddy' ][learned ][Sen ][or ][Standing]Counsel for [Itrconte ][['ax l)c'pafilncnt'] '2. I'hclc rvct'c [tu ]o l'l [A's ][tltat ]''rcre [liled ][t-'1' ][thc ][rppellant' ][i ][e ]I.f.'l'.A.No.287 012008 [aorl ][l.'l'.i'.A.No.183 ][of ][201J8. ][['or ][tlre Asscssment]Ycars 2000-0 [antl ][2()0 ][l-()l ][rcspccti''elt ]['] 3. Pcnding lhc t\\'o apl)cals [bctbre ][this ][Cortrt' acceptitig ihe ][liability']the appcllant [hatl ][approachccl ][th': ][Dcpartrncnt ][f ][or ][setl ][[elncnt ][of ][the]Lrndcl [thc ][l)itcct ].l ax Viraacl Se Vishrvas Act' 2(t20 and hastlispute settled the disptrtc [{br ][u'hictr ] [tlrm-i ][rras ][aiso ][issucd ][r\':ct'rding lo ][the]tlrc cittirc appellant. la) [rllcnt ][a5 ][agrced ][upon ][\\ ][rs ][alstt ][paid']Accordingly. [orr ][05.07.201[. ][the carlicr ][apneai ][i'e ][, ] [f ]'\'No [2ti7 ][of]2008 rvas disposcd [o['in ][thc ][light trl'thc ][settlcmont ][arrivet ][aI']4. Toda-l - rvhen [thc ][rlattcr ][is ][takerr ][up ][fbr ][hcaring' ][earned counsel]IbrtheappellautsubmitslhatsincetheJ)gpartlnentitsclflrasaoccpted thc tax liability for the rcason ofhaving received the substantial paymentfor the year 2000-01 and thc cntire alnount has been assessed for thesaid assessrnent 1,car rvhich no* stands settlcd and the amount settledhad also having been paid. nothing tirrther survivcs to be ad.judicatcd infor the year 2000-01 and thc cntire alnount has been assessed for thesaid assessrnent 1,car rvhich no* stands settlcd and the amount settledhad also having been paid. nothing tirrther survivcs to be ad.judicatcd inthe prescnt appeal and it can also bc disposed of in terms of thcsettlcmcnt having been arrived at for l.he Assessmcnt Year 2000-01settlcmcnt having been arrived at for l.he Assessmcnt Year 2000-01 5. Lcarncd Senior Standing Counscl for lncome Tax Departmcntcloes not dispute thc said contcntion or opposed the samc. except for thef'act tha( hc necds to verilj' rvhcthct thc payrnents in fact in tenns ofF-orm J undcr thc sotl"lcment o1' the [)irect Tax Vivaad Se Vishwas Act,2020 had taken placc 5. Lcarncd Senior Standing Counscl for lncome Tax Departmcntcloes not dispute thc said contcntion or opposed the samc. except for thef'act tha( hc necds to verilj' rvhcthct thc payrnents in fact in tenns ofF-orm J undcr thc sotl"lcment o1' the [)irect Tax Vivaad Se Vishwas Act,2020 had taken placc 6. Sub.icct to veriflcation bv thc Dcparlrnent. the prescn[ appeal, tothe aforesaid cxtcnt would stand disposed of trnd thc appellant rvould notbe held liablc to pa\ anv tax lbr the said Assessment Ycar i.c., 2001-02,since thc anrount has alrcadr imputed in the previous Asscssment Year2000-01 7. Accordingly, this prosent appeal stands disposed ol There shallbe no order as to costs. ,:.:5*t:... r Consequently, [miscellaneous ][petitions pending' ][if ][rrn1" shall] stand closcd sD/-r ["Hi[ /,TRUE \ , SECT\iON To, 1. The [lncome Tax Appellate ][Tribunal' ][Hyderabad ][Bench ][A" ][Hyderabad] 2 One [to ] [KRISHNA KOUNDINYA Advocate One 3. One [to ] [SUDHAKAR REDDY (Sr ] [TAX) Advocate] toPUCl 4. Two [CD CoPies] l'l,l(/ghw HIGH COURTDATED:0710712025 ORDERITTA.No.283 of 2008 ITTA IS DISPOSED OF 6coP\'AFrr{f,ar - =-.-"..')03 irp [iun]i\.'t\*\.f .t.. " '- -i-