Case LawHigh Court › Itta/347/2018 Of Pr. Commissioner Of Inc...

Itta/347/2018 Of Pr. Commissioner Of Income Tax-2 v. M/S Keshava Rao And Associates

High Court 02 Aug 2023 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/347/2018 Of Pr. Commissioner Of Income Tax-2 v. M/S Keshava Rao And Associates
Date of order
02 Aug 2023
Assessment year(s)
2006-2007
Outcome
Dismissed

Case summary

In Itta/347/2018 Of Pr. Commissioner Of Income Tax-2 v. M/S Keshava Rao And Associates, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

HIGH COURT FOR THE STATE OF TELANGANA WEDNESDAY ,THE SECOND DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETry NCOME TAX TRIBUNA L APPEAL NO: 347 OF 2018 (lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, againstthe order of the lncome Tax Appellate Tribunal, Hyderabad Bench'A', Hyderabad inITA No.204lHYDl2O17 , for assessment Year 2006-2007, dated 22.11.2017 ,preferred against the Order of the Commissioner of lncome Tax Appeals-2,Hyderabad, ITA No.0362/2013-14 dated 03.11.2016, preferred against the Order ofthe lncome tax Officer, W-8(3), Hyderabad PAN/GIR No. AAS|FKO849B, dated06-12-2013.)Hyderabad, ITA No.0362/2013-14 dated 03.11.2016, preferred against the Order ofthe lncome tax Officer, W-8(3), Hyderabad PAN/GIR No. AAS|FKO849B, dated06-12-2013.) Between: Pr. Commissioner of income tax-2, Hyderabad ...APPELLANT/R3 AND M/s Keshava Rao and Associates, Plot No.155, Kolhaguda Mail Road, OppHarsha Toyota Show Room, Kondapur, Hyderabad-500084 ...RESPONDENT/APPELLANT Counsel for the Appellant :Ms. K. MAMATA Counsel for the Respondent [:NONE ]APPEARED The Court made the following: , .HE HON'BLE SRI JUSTICE P.SAI\I KOSH T AND T]|II T]ON'BLE SRI JUSTICE A. LAXM] NAR{\'ANA I.T.T.A. No. 347 of 20t8 r[9_DqIt4E!fT:/i, [t ][, ][t t ][t'L ][i, ][.ttL:;tLce ][p.sAM ]KosHy) ili l d ri: K.-\,Ianri la. lcar-lcrl Senjor Stalclirrg (JoL l ;r I appe:ring ftrrthe aprpell, n t 2. -lhrs :r1rl, ,d undcrSection ll6()A of the Inc )m,t Ti,. \r.t. I961. hrrsbeen ltrcli rrt I 1;r thtIlt'rcntrc as the appcl ani irrlillr: t thc oral(,rd1 .l irll lOl'' 1 r:-:rt'.1rhr Incornr ['lar ]Appr.!l; tc Tr lr.rrrrr t1)rler:LbirriLJcnch'\', tlrrt a t:i,lIIL'l t\.No.-?0.1/l-Iydl2017 br thc \ss(,s:;meDr ycar2006-07 .l (-cit :irl i ra.cl l)t )r,..t T.txr,s lCBDT) hus isslred i. , cirlar \,. l7 ,tf20 l9 dt.U3.0l. tC 19, arnt,nclir-rg th<, previous Circuk.r \r,.3 oj. 20lgdt. I i.07.20 18, I ; fur-tl-rcr. t.trhancing Lhe monetitrv limitr; 1,.. ilrng appcalsl)i ilr.. I,('')=r( I Lr Ilcr.rr, rrar-r.rL i)('l-)r('tlre Incomr: r'.r,\rIt.:ri:1c T.ilar.ilsiliqh Cour li ;l I ijupr( llr. Clout-r ils .1 []eztsllr(. fcr rerltl lq litigtttio;r Itlparauraph -) lri said ('i'r:ular, ,,,. t. Ilnd that thc m()neL r_\ lr'tiL fired f,rfiltng arl a1;pcirl i :f trt-' thr tligh Court is Rs.l.00 r:ro-e. irr ll r' ! [.i ]I L irpl)1 ;rl tari clli.ct rs rr,,ell br.ftr,,v lllc nt( tr(,t;ll \ limit 4 'l'!rcr L lr, Lr e 1pl)( i1l [,r1cd ]:_r,1 rltc l)eparrnrr.nt ,s ciisi : ssr c1 rn Lcrnts ol-1l-rc rrlo'.csirirl [(. ]1 .:l la.N. I [- ]of r20 l(l (ir.0g.0g.2cr l(_ Ir(irL, t.,.. rf rhe aPp.aiCr.rtlri:s rrillrr, [rr ]r'\c.[rtir,| urrrk,, 1r;r,.rgr.;L1.rh l(),rl ]ir.,r_.Lrr \,,,.l ol lOlt3. rr would be open to [the ][Income ][Ta-x ][Department ][to ][secl( ][revival o[ the ][appeal]No order as to costs Consequently, [miscellaneous ][petitrons ][pcndrng, ][if ][any, shall ][stand] 6 closed Sd/. K. SRINIVASA RAOJOTNISEGISTRARC1DsEcr;N oFFtcER //TRUE COPY// To, 1 . The lncome Tax Appellate [Tribunal, ][Hyderabad Bench ][' ] [',]HyderabadHyderabad 2. The Commissioner of [lncome Tax ][Appeals-2, ][Hyderabad] 3. The lncome tax Officer, [W-8(3)' ][Hyderabad] 4. One CC to Ms. [K. MAMATA, ][Advocate ] 5. Two CD Copies JDL HIGH COURTDATED:02/08,12( i2i JUDGMENTITTA.No.347 ol i 0'8 DISMISSIN(i TI II AI'PEAI v92L)<-' 'i3\l6-''l'^ \\t.,l'/,,.(lt';'tl .)'2l:)z a Ai]I [2023]ci--
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan