In Itta/326/2013 Of The Commissioner Of Income Tax Vi v. M/S. Raja Sea Food Company, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE K.C.BHANU
I.T.T.A.No.326 of 2013
Date: 13.08.2013
Between:
Commissioner of Income Tax-VI,Hyderabad.
.....Appellant
AND
M/s Raja Sea Food Company,Ranga Reddy District.
...Respondent
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE K.C.BHANU
I.T.T.A.No.326 of 2013
JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta )
We have heard Sri S.R.Ashok, learned Counsel for theappellant and gone through the judgment and order of the learnedTribunal.
It appears that the learned Tribunal has decided the matterpurely on fact. Therefore, this Court cannot re-appreciate thefact. Hence, this appeal is dismissed. No order as to costs.
___________________
K.J.
SENGUPTA, CJ
_______________
K.C.BHANU, J
13.08.2013 Gsn
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue