Itta/324/2013 Of The Commissioner Of Income Tax-I, Hyderabad v. Biological - E Ltd
High Court
07 Aug 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/324/2013 Of The Commissioner Of Income Tax-I, Hyderabad v. Biological - E Ltd
Date of order
07 Aug 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/324/2013 Of The Commissioner Of Income Tax-I, Hyderabad v. Biological - E Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed. _____________________ K.J.
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 ATHYDERABAD
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND
THE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No. 324 of 2013
DATE: 07.08.2013
Between:
The Commissioner of Income Tax-I,Hyderabad.
… Appellant
AndBiological-E Ltd.,Hyderabad.
… Respondent
This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No. 324 of 2013
JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
After hearing the learned counsel for the appellant and going throughthe impugned judgment and order of the learned Tribunal, we are not inclinedto admit this appeal, as the judgment impugned does not suffer from anyillegality or infirmity.
Both the authorities below concurrently found that reopening of theassessment was made beyond four years and in the facts and circumstancesof the case it is not permissible under law.
Accordingly, the appeal is dismissed.
_____________________
K.J. SENGUPTA, CJ
________________K. C. BHANU, J
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