Itta/319/2012 Of Commissioner Of Income Tax-Iii v. Sri N.sai Baba Naidu
High Court
06 Jan 2025 In favour of: Assessee
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High Court · taphc
Parties
Itta/319/2012 Of Commissioner Of Income Tax-Iii v. Sri N.sai Baba Naidu
Date of order
06 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/319/2012 Of Commissioner Of Income Tax-Iii v. Sri N.sai Baba Naidu, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed as r,r,ithdrawn interms of the liberty as prayed for.
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 COURT AT HYDERABAD
MONDAY, THE SIXTH DAY TWO THOUSAND AND TWENTY
PRESENT
THE HON'BLE THE CHIEF
AND
THE HON'BLE SRI JUSTICE [J][. ]
|iICOME TAX TRIBUNA [APPEAL No: ][319 ][ot2012]
lncome Tax Tribunal Appeal [Under Section 260 ] [of ][the ][lncome Tax Act].1961 against the order dated 25-01-2012 on the file of the lncome Tax AppellateTribunal, Hyderabad Bench ['A', ][Hyderabad ][in ][l.T.A.No.28lHydl2011 ][for]Assessment ear [2007 ][-2008 ][preferred against the ][order ][dated 25-01-2010 ][on ][the]file of the commissioner [of ][lncome ][Tax ][(Appeals)-lV, Hyderabad ][in ][Appeal. ][No.]332ltTO 6(1)/ClT(A)-lV/09-10 [preferred ][against ][the order ][dated ][14-12-2009]passed in PAN / GIR No.AASPN33O1M [/ ][5-930 ][on ][the file ][of ][the ][lncome Tax]Officer, Ward - 6(1), Hyderabad.
Between:
Commissioner of lncome [Tax-lll, ][O/o. ][lT ][Towers, A.C. Guards, Hyderabad']
...ApPellant
AND
Sri N.Sai Baba Naidu, [R/o.6-3-1219/64, ][Uma Nagar, Begumpet, Hyderabad']
...Respondent
Counsel for the Appellant: [Ms. ][B. Sapna Reddy, ][Standing Counsel]Mr. [J.V. Prasad, ][Standing ][counsel for ][lncome Tax Department]representing Counsel for the Respondent: [None Appeared]The Court delivered [the ][following: ]
THE HON'BLE THE CHIEF' JUSTICE AI,OK ARADHE
AND
THE HON'BLE SRI JUSTICE J.SREEN IVAS RAO
TNCOME TA)( TRIBUNAL APPEAL No.319 of 2Ol2
JUDGMENTI iper the rrorl,bb te Cttef Justice AIok Aradhe)
Ms. .B.Sapna Reddy, learned Junior StandingCounsel representing Mr. J.V.prasad, Iearned SeniorStanding ccunsel for Income Tax Department for theappellant.
2. Learne,l counsel for the appellant seeks leave of thisCourt to withdraw the appeal in the light ot. the CircularNo.O9/2O2a, dated 17.09.2024, with rhe liberty to revivethe same in case the subject matter of the appeal lalls inany of the e::ceptions provided in the Circu lar No.5/2O24dated 15.03.2024.
3. Accordingly, the appeal is dismissed as r,r,ithdrawn interms of the liberty as prayed for.
II
Miscellaneous [applications ][pending' ][if ][any' ][shall]
stand closed. [However, ][there shall ][be ][no ][order ][as to costs']
[[as to costs']]'o' [* ]"TXEt?$'ttRSTION OFFICER'o' [* ]"TXEt?$'ttRSTION OFFICER
//TRUE
To,
1. The lncome [Tax ][Appellate Tribunal' Hyderabad Bench ]['A" ][Hyderabad']
2. The Commissioner [of lncome Tax (Appeals)-lV' ][Hyderabad]
3. The lncome.Tax [Officer, Ward ][- ][6(1)' ][Hyderabad']
4. One CC to [Mr. ][J.V. ][Prasad, Standing Counsel ][for ][lncome Tax ][Department]
toPUCl
5. Two CD [CoPies]
kam/ghw
HIGH COURT
DATED:0610112025
JUDGMENT
lTTA.No.319 of 2012
THE APPEAL ISDISMISSED ASWITHDRAWN
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