Itta/344/2014 Of The Commissioner Of Income-Tax-Iv v. M/S Ushodaya Enterprises P Ltd

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.344 of 2014 DATED:11.6.2014 Between:The Commissioner of Income Tax (IV),Hyderabad.And M/s. Ushodaya Enterprises Pvt. Ltd.,Hyderabad. … Appellant ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 344 of 2014 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta) We have heard Mr. J.V. Prasad, learned counsel for theappellant and we have gone through the impugned judgment andorder of the learned Tribunal. It appears that the learned Tribunal while deciding the issuehas relied on the Special Bench Judgment of the Tribunal ofKolkata Bench. It is not submitted before us that the aforesaidjudgment has been impugned or reversed. Hence, we do not findany element of law involved in this appeal. The appeal is accordingly dismissed. Consequently, the miscellaneous petitions, if any pending,shall also stand dismissed. No order as to costs. __________________ K.J. SENGUPTA, CJ _________________ SANJAY KUMAR, J 11[th] June, 2014 PNB