Itta/292/2013 Of The Citized Co-Operative Society Ltd v. Asst. Commissioner Of Income Tax

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.292 of 2013 DATED: 17.7.2013 Between: The Citizen Cooperative Society Ltd., Hyderabad. … Appellant AndAssistant Commissioner ofIncome Tax,Circle-I,Hyderabad. …. Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.292 OF 2013 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the appellant and gonethrough the impugned judgment and order of the learned Tribunal. It appears, the learned Tribunal has rendered the impugneddecision while following its earlier decision in the assessee’s own casein respect of the assessment years 2006-07 and 2007-08 in I.T.A.No.1156 to 1159/Hyd/2009, dated 26.6.2010. Similar issue was raised in those decided cases. Therefore, wedo not find any illegality or infirmity in the impugned order of the learnedTribunal. However, it is pointed out orally by the learned counsel for theappellant that the earlier decisions of the Tribunal have been appealedagainst. This point was not taken before the Tribunal nor any statementhas been made in the appeal papers that the earlier decisions areappealed against or the same have been upset by any forum. Under the circumstances, we dismiss the appeal. ___________________ K.J. SENGUPTA, CJ _________________ G. ROHINI, J 17.07.2013 pnb