Case LawHigh Court › Itta/285/2012 Of Commissioner Of Income...

Itta/285/2012 Of Commissioner Of Income Tax-Iii v. Sri P.v.ramana Reddy

High Court 06 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/285/2012 Of Commissioner Of Income Tax-Iii v. Sri P.v.ramana Reddy
Date of order
06 Jan 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Itta/285/2012 Of Commissioner Of Income Tax-Iii v. Sri P.v.ramana Reddy, the High Court (2025) 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

IN THE HIGH AT HYDERABAD -- MONDAY, rwo riousAND AND TwENw FlvE PRESENT THE HONOURABLE ANDTHE HONOURABLE INCOME TAX [N][O: 285][ oF ][2012] filed [under Section 260-A ][of ][the ][lncome Tax ][Act' ][1961 against ][the]Appeal Order dated [06.01.2012 ][passed ][in ][l'TA'No' ][1856/Hyd/2011' ][for ][Assessment ][year]2003-04 [on the ][file of the ][lncome ][Tax ][Appellate ][Tribunal, Bench.B, ][Hyderabad]preferred against [the Order dated ][22 ][Og'2011passed ][in ][ITA' No' ][18/lTO ][6(3yClT(A)-]lv/2010-llonthefileoftheCommissioneroflncomeTax(Appeals)-lV,Hyderabad [preferred against ][the ][Assessment Order ][dated ][28 ] [passed ][in]PAN/GIR [No- ][on the ][file of ][the ][Assistant ][Commissioner ][of ][lncome]Tax, Central [Circle ]-5, [HYderabad']Between: Commissioner [of lncome ][Tax-lll][ lT ][Towers, AC Guards, ][HYderabad'] ...ApPellant AND Sri P.V.Ramana [Reddy, ][O/o'Plot ][No'28']Baniara Hills, [HYderabad'] Vivekananda [Enclave, Road ][No'2'] ...ResPondent Counsel [for the ][APPellant]: ' Ms. ;;;t;;";,[.s B. [Sapana ]mr' [Reddy ]'r'v' Prasad [Junior Standing Counsel]senior standinsblun""r for-lncome [Tax ][Department] Counsel [for the ][Respondent ][: ][Sri ][B' Krishna ][Reddy] The Court [delivered ][the ][following:] THE HoN'BLETHECHIEF JUSTICEALOKARADHEANDTHE HON[,BLE]SRI JUSTICE JTVASRAOINCOMETAX TRTBUNAL APPEALNo.28sef2o12 JUDGMENT: lper tLrc Hon,ble the ChieJ Justice Atok Ara(lhe) Ms. B.Sapna Reddy, learned Junior JuniorStandingCounsel representing Mr. J.V.prasad, learnedSeniorStanding C,runsel for fn66ps Tax Departmentfor theappellant. 2' Learne<r counser for the appellant seeks reave of thiscourt to withdraw the appeal in the right of the circularNo.O9/2O24, dated I 2.Og.2O24, with the liberty to revivethe same in <:ase the subject matter of the appeal falls inany of the exr:eptions provided in thi: Circu lar No.S/2024dated 15.O3.2(124. .1AccordingJy, the appeal is dismissed as withdrawn interms of the liberty as prayed for.interms of the liberty as prayed for. I( i Miscellaneous [applications ][pending' ][if ][any' ][shall] stand closed. [However, ][there shall ][be ][no ][order ][as to costs'] Sd/. K. SRINIVASA JOINT REGISTRAR /ffRUE COPY'/\ CTION OFFICER To, t The lncome Tax [Appellate Tribunal, Bench-B, ][Hyderabad.] 2 The Commissioner [of lncome Tax ][(Appeals) ]- [lV, Hyderabad] s.TheAssistantCommissioneroflncomeTax,CentralCircle_5,Hyderabad.Hyderabad. aO'neCCtoOneCCtoMr.J.V.PrasadSeniorStandingCounselforlncome Tax DePartment lncome Tax DePartment 5. One CC to Sri [Krishna ][Reddy, ][Advocate ][ ] 6. Two CD CopiesDUhd HIGH COURT DATED:06/01/2025 JUDGMENT ITTA.No.285 of 2012 APPEAL IS DISMISSED AS WITHDRAWN 2+\D1,{W r STATS(i^[.(']Iqvo3.r [iri',]il1,'i:oi't nf:Sp.r i .,91-- ---'--a'.>"
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