Itta/31/2001 Of The Commi.of Income-Tax Visk v. Kanchangan Sea Foods Ltd.vijayawada

HON’BLE SRI JUSTICE G. CHANDRAIAHAND HON’BLE SRI JUSTICE CHALLA KODANDA RAMI.T.T.A.Nos. 31 And 32of 2001 COMMON JUDGMENT:(Per Hon’ble Sri Justice Challa Kodanda Ram) I.T.T.A.No.31 of 2001 is filed against the order of the Tribunalin I.T.A.No.1787/Hyd/95 and I.T.T.A.No.32 of 2001 is filed against theorder of the Tribunal in I.T.A.No.1786/Hyd/1995 (Hyderabad “B”Bench) for the assessment years 1993-94 and 1992-93 respectively. The Income Tax Tribunal by the common order dated 16-02-2000disposed of the appeals of the assessee for the assessment years1991-92, 1992-93, 1993-94 and 1994-95. The issue in the saidappeals is with regard to levy of penalties under Section 271C of theIncome Tax Act. Through common judgment dated 16-02-2000, theTribunal allowed the appeals setting aside the penalty. As against thesaid common order for the assessment years 1991-92 and 1994-95,I.T.T.A Nos.13 and 15 of 2001 were filed. Likewise, for theassessment years 1993-94 and 1992-93, the present appeals werefiled. A Division Bench of this Court disposed of I.T.T.A. Nos 13 and 15 of 2001 through Common judgment dated 27-06-2013. Whereunder the said appeals were dismissed. Inasmuch as I.T.T.A. Nos.31 and 32 of 2001 arise out of the commonorder of the Tribunal, which was confirmed by this Court in I.T.T.ANos.13 and 15 of 2001. Respectfully following the said judgment, thepresent appeals are also liable to be dismissed. Accordingly, the appeals are dismissed. No order as to costs. Consequently, Miscellaneous Petitions, if any, pending in thisappeal shall stand closed. ________________ G. CHANDRAIAH,J _______________________ CHALLA KODANDA RAM, J Date:21-11-2013 nvl