Itta/321/2012 Of Commissioner Of Income Tax Iii v. Sri P.v. Ramana Reddy

t [34181] rN rHE [HrGH ][couRIfS$DrJkEAsBrl [oF ] MoNDAY, [rHg ].q ][YTWO [r;*ffiiffi PRESENT THE N'BLETHEcHtEFJ lcEALOKARAD AND SREENIVASRAo,BLESRIJUSTI [ J.]THEHONINCoMETAXTRIBUAPPEAL[No:]321ot 2012 Section [260 ] [of ][the ][lncome Tax Act]lncome [Tax ][Tribunal ][APPeal ][Under]n the [file ][of ][the ][lncome ][Tax ][Appellate]1961 [against ][the ][order ][dated ][06-01-20'12 o]bad in [l.T ] [No ][1B54/Hyd/201 ][1 ][{or]Tribunal,Hyderabad [Bench ]['8" ][HYdera]nst the [Order ][daled ][22'09-2O1 ][1 ][on the]Assessment Year [2001-2002 ][Preferred agat]Commissioner [of ][lncome ][Tax ][(APPea ls)][-lV, ][HYderabad ][in APPeal ][No]file of [the]the [Order ][dated ][28-12-20OG]16/lT0 [6(3yclr(A)][ -M/2010-11 ][Preferred ][against]the Assistant [Commissioner ][of]passed [in ] [/ ][GlR ][No. ][on ][the file of]lncome-tax, [Centra] [Circle ][- ][5, HYderabad] Between: Commissioner [of ][lncome Tax ][lll][ lT ][Towers, ][A.C. ][Guards' ][HYderabad] ...APPellantSri P.V. [Ramana Reddy, ][PIot ][No ][28' Vivekananda Enclave' Road ][No'2' ][Banjara]''s.iliir., ii;;;ti ...Respondent AND Counsel for [the Appellant: ][Ms' ][B' ][Sapna ][Reddy'-standing ][Cornsel];.;r;;;;iid Mi. i.v. [pt"."a, ][standins counsel for ][lncome ][rax ][Department]Counsel forthe [Respondent: Sri ][B' Krishna ][Reddy]The Court delivered [the ][following: ] THEHON'BLETHE CHIEF JUSTICEALOKDHEANDTHEHON 'BLESRI JUSTICEJ.SRAOINCOME TAX TRIBUNALAPPEALNo.327of2o72 JUDGMENT: 'Per the lton,ble the Chief Jushce Alok Aradhe) Ms. B.Sapna Ms. B.SapnaReddy, learned Junior StandingCounsel representingMr. J.V.prasad, learned SeniorStanding Cotrnsel forIncome Tax Department for theappellant. 2. Learnecl counsel for the appellant seeks leave oj- thisCourt to r.vithclrau, the appeai in the light of the Cirr:ularNo.O9/2024, dated. 12.09.2024, with the liberry to rt:vivethe same in case the subject matter of the appeal falls inany of the exceptions provided in the Circutar No.S/2O24dated 15.03.20114 3. Accordingly, the appeal is dismissed as withdrawn interms of the libe rty as prayed for. 6 pending, [if ][anY'] shall apPlicationsMiscellaneousstand [closed' ][However'][ there ][shall be no order ][as ][to ][costs] sd/[. ][K. ] JOINT [GtST] OFFICE[R]S /ITRUE [COPY"] To, 1 2 3 4 5 6 The [lncome Tax Appellate Tribunal' Hyderabad ][Bench ]['8" ][Hyderabad'] The The [Commissioner of lncome Tax (Appeals)-lV' Hyderabad'][[Circle ]][- ][5' ][Hyderabad']The [Commissioner of lncome Tax (Appeals)-lV' Hyderabad'][[Circle ]][- ][5' ][Hyderabad'] The The [Assistant Commissioner of lncome-tax' Central ][[Circle ]][- ][5' ][Hyderabad'][[for ][lncome Tax ]][[lncome Tax ]][Department]The [Assistant Commissioner of lncome-tax' Central ][[Circle ]][- ][5' ][Hyderabad'][[for ][lncome Tax ]][[lncome Tax ]][Department] The tt'"i'ng [Counsel ][[for ][lncome Tax ]][[lncome Tax ]][Department]tt'"i'ng [Counsel ][[for ][lncome Tax ]][[lncome Tax ]][Department]one [to ][Mr' ] ""t"i' ""t"i' toPUCl On" [to Sri ] [Krishna Reddy' Advocate ] Two [CoPies] kam/gh \cy HIGH COURT DATED:06 t}lt2OZs JUDGIUIENT lTTA.No.321 ot 2O1Z THE APPEAL ISDISMISSED ASWTHDRAWN qr{aX*. T i-l(o((\c('t_)10 a[tUiJ*Cr*So4 16 s[C