Itta/3/2014 Of Commissioner Of Income Tax-Iii v. M/S. S.p.office Needs Private Limited
High Court
02 Jan 2014 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/3/2014 Of Commissioner Of Income Tax-Iii v. M/S. S.p.office Needs Private Limited
Date of order
02 Jan 2014
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/3/2014 Of Commissioner Of Income Tax-Iii v. M/S. S.p.office Needs Private Limited, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: No.582 of2013 and for reasons alike, the present appeal is dismissed.
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 OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction) PRESENT
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.M.P. No.863 of 2013
and
I.T.T.A.No.3 of 2014
DATED: 02-01-2014
Between:
Commissioner of Income Tax-III
… Petitioner/Appellant
And
M/s. S.P. Office Needs Private Limited
… Respondent/Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.M.P. No.863 of 2013and
COMMON ORDER:(per Hon’ble Sri Justice Sanjay Kumar)
I.T.T.A.M.P. No.863 of 2013 is filed by the Revenueseeking condonation of the delay of 498 days in the representationof the appeal.
2. Sri B. Narasimha Sarma, learned counsel, howeverconcedes that this Court dismissed I.T.T.A. No.582 of 2013 arisingout of the common order which is the subject matter of the presentappeal.
3. Accepting the reasons set out in the accompanyingaffidavit, the delay is condoned. However, in the light of thejudgment passed by this Court on 03-12-2013 in I.T.T.A. No.582 of2013 and for reasons alike, the present appeal is dismissed. Noorder as to costs.
______________________
K.J. SENGUPTA, CJ
_____________________
SANJAY KUMAR, J
02-01-2014Svv
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