Itta/304/2012 Of Commissioner Of Income Tax Iii v. Surabhi Software Peoples Ltd
High Court
20 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/304/2012 Of Commissioner Of Income Tax Iii v. Surabhi Software Peoples Ltd
Date of order
20 Dec 2024
Assessment year(s)
2005-06
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/304/2012 Of Commissioner Of Income Tax Iii v. Surabhi Software Peoples Ltd, the High Court (2024) 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.
IN THE HIGH COURT FOR THE STATE AT HYDERABADFRIDAY, THE TWENTIETH DAY OF DECEMBERTWO THOUSANO AND TWENTY FOUR
PRESENT
THE HONOURABLE THE CHIEF JUSTICE ALOK ANDTHE HONOURABLE SRI JUSTICE J. SREENIVAS
tNcoME TAX TRIBUNAL APPEAL NO: 304 OF [2012]
Appeal filed under Section 260-4 of the lncome [Tax ][Act, ][1961 ][against ][the]Order dated 07-9^2010 [passed ]in ITA No. B77lHydl201O [for ][Assessment ][year]2005-2006 on the file of the lncome Tax Appellate [Tribunal,, ][Hyderabad ][Bench ]['A',]Hyderabad preferred against the Order dated [31 ][.03.2010 passed ][in ] [No.]0123/ClT(AyGNT t2OO9-10 on the file of the Commissioner [of ][lncome Tax (Appeals)]Guntur for Assessment Year 2005-06, [preferred against ][the ][Assessment ][Order]dated 26.03.2009 [passed ]in PAN/GIR [No. ] [on ][the ][file ][of ][the]Deputy Commissioner of lncome Tax, Central [Circle ]- [3(2), ][Hyderabad.]Between:
Commissioner of lncome Tax IIl, lT Towers, [A.C ][Guards, ][Hyderabad]
.. Appellant
AND
Surabhi Software Peoples LTD., 102, Shilpa [Arcade, Road ][No ][3, Banjara ][Hills,]Hyderabad.
' ...Respondent
Counsel for the AppellantMr. J.V. Prasad, Senior Standing [Counsel ][for]lncome Tax Department
Counsel for the Respondent : ..The Court delivered the following:
It
AND
THE HON'BLE SRI JUSTICE J.SREENIVAS
INCOME TAX TRIBUNAL APPEAL No.3O4 of 2Ol2
JUDGMENT: (Per tlrc Hon'bte the Chief Justice Alok Aradhe)
Mr. J.V.Prasad, learned Senior Standing Counsel for Income TaxDepartment for the appellant.
2.
Learned Senior Standing Counsel for the appellant seeks
leave of this Court to withdraw the appeal in the light of the CircularNo.O9 12024, dat,:tl 17.09.2024, wil}:, the liberty to revive the same rncase the subject rnatter of the appeal falls in any of the exceptionsprovided in the Circular No.S/2024 dated 15.03.2024.
3. Accorlingly, the appeal is dismissed as withdrawn in termsof the liberty as p,rayed for
Miscelianecus applications pending, if any, shall stand closed
However, there sha1l be no order as to costs
Sd/- K. SRINIVASA RAOJOINT REGIS,TEAR
,l
//TRUE COPY//
sECTIoN oFFICER
To,
'1 . The Income TaxAppellate Tribunal, .Hyderabad Bench ,A,Hyderabad.2. The Commiss,ioner of lncome Tax (Appeals) Guntur.3. The Deputy Commissioner of lncome Tax, Central Circle _ 3(2),Hyderabad4. One CC to tvlr J.V prasad Senior Standing Counsel for lncome TaxDepartment [OpUC]5. Two CD Copies
HIGH COURT
DATED:2011212024
ORDERITTA.No.304 of 2012
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APPEAL IS DISMISSED AS WITHDRAWN
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