Itta/358/2014 Of The Commissioner Of Income Tax (Central) v. M/S. Amr India Ltd

HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR AND I.T.T.A. No. 358 of 2014 Date: 12.06.2014 Between: The Commissioner of Income Tax (Central),Hyderabad. … Appellant And M/s. AMR India Limited(formerly AMR Constructions Limited)Plot No.88, Sarikonda Mansion,Kamalapuri Colony, Hyderabad. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 358 of 2014 JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Sri J.V. Prasad, learned counsel for the appellant,and gone through the impugned judgment and order of the learnedTribunal. It appears that the learned Tribunal found on fact that aftercompletion of assessment proceedings and after reaching finalitythereon, the Assessing Officer tried to reagitate the assessments. According to us, the learned Tribunal has rightly held that the AssessingOfficer has no jurisdiction to reagitate the assessments which werealready completed and subsisting. We therefore do not find any elementof law to be decided in this appeal. Hence, the appeal is dismissed. There will be no order as tocosts. ___________________ K.J. SENGUPTA, CJ ___________________ SANJAY KUMAR, J