Itta/361/2013 Of Commissioner Of Income Tax Iii v. M/S. Bharat Exporters
High Court
06 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/361/2013 Of Commissioner Of Income Tax Iii v. M/S. Bharat Exporters
Date of order
06 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/361/2013 Of Commissioner Of Income Tax Iii v. M/S. Bharat Exporters, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingl.y, the appeal is dismissed as withdrau,n interms of the liberrl as prayed for.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
lN THE [COURTfoR ][THEAST{IE ]
MONDAY, "'irv-o iiousAND ANo rwENrY FlvE
PRESENT
THE HONOURABLE RAorHE HoNouRABLE [sRl ][f$8''"t ][J' ]'REENI,AS oF 2013AL AP [N][O: ][361]lNcoMET
Appeal [filed ][under Section ][260-4 of ][the ][lncome ][Tax ][Act' ][1961 against ][the]order [dated ][27.07.2012 ][passed ][in ][r.T.A.No. ][1275l+ydt2o1o ][for ][Assessment ][year]2007-08 [on the ][file of the ][lncome ][Tax ][Appellate ][Tribunal' Bench-A' ][Hyderabad]preferred against [the ][Order ][dated ][21'07 ]['2O1O ][passed ][in ] [Nos ][290/ACIT(A)-]lV/09-10 [on ][the file ][of ][the ][Commissioner ][of ][lncome ][Tax ][(Appeals) ][- ][lV ][Hyderabad-]preferred against [the ][Assessment ][Order ][dated 24 ][12'2OOg ][passed ][in ] No. /B-340 [on ][the file of the ][Assistant ][Commissioner ][of ][lncome Tax']Central [Circle ]-6(1) [HYderabad']
Between:
The Commissioner [of lncome ][Tax-lll][ l.T. ][Towers, A.C. ][Guards' ][HYderabad]
...APPellant
ANDM/S. BHARAT [EXPORTERS' 6-1-1059' ][Taj ][Enclave' Beside Meera Theatre']Khairatabad' [Hyderabad ]
"'Respondent
counseI [for ][the ][Appellant ]iffi "Sl#t [#ffi"J];"Yi;"?"?,:"!"ii,:"r|i: t-.Lr"."i [i.ir"come ][Tax ][Department]
Counsel [for the ][Respondent ][: Sri ] [Siva ][Kartikeya]
The Court [delivered ][the ][following:]
\
THE HON'BLE THECHIEF'ICEATOK ARAI)HEANDTHE HON,BLESRIJUSTICE J.SRAOINCOMETAXTRIBUNAL APNo.361of2ot3
of2ot3
JUDGMENT: (!,er the rton
'ble tl-Le Chief Jushce Atok Aradhe)
Ms. B.Sapna
Ms. B.SapnaReddy, learned Junior Sta:rdingCounsel representingMr. J.V,prasad, learned SeniorStanding Cor rnsel forIncome Tax Department for theappellant.
Mr.G.\,.Ambeswar, learned counselM/ s. M.N.Advocates for the respondent.learned counselM/ s. M.N.Advocates for the respondent.
represents
2.
Learned crounsel for the appellant seeks leave of this
Court to withdraw the appeal in the light of the CircularNo.O9/2O24, the appeal in the light of the CircularNo.O9/2O24, clated 17.09 .2024, with the liberry to revivethe same in case the subject matter of the appeal falls inany of the excel:tions provided in the Circu lar No.S/2024dated 15.03.202.1the same in case the subject matter of the appeal falls inany of the excel:tions provided in the Circu lar No.S/2024dated 15.03.202.1
3. Accordingl.y, the appeal is dismissed as withdrau,n interms of the liberrl as prayed for.
I
\ITo,
Miscellaneous applications pending, if any, shall
stand closed. I{owever, there shall b
e no order as to costs.
Sd/- K. SRINIVASA RAOJNT REGISTRARECTION OFFICER
//TRUE COPY//
The lncome Tax Appellate Tribunal, Bench-A, [Hyderabad.]
12The Commissioner of lncome Tax [[(Appeals) ]]- [[lV Hyderabad]]2The Commissioner of lncome Tax [[(Appeals) ]]- [[lV Hyderabad]]
2The Commissioner of lncome Tax [[(Appeals) ]]- [[lV Hyderabad]]3The Assistant Commissioner of lncome Tax, [Central Circle ]-6(1)3The Assistant Commissioner of lncome Tax, [Central Circle ]-6(1)Hyderabad.
4one cC to Mr. J.V. Prasad Senior Standing [Counsel ][for ][lncome ][Tax]Department Department
one CC to Sd A V A Siva Kartikeya, Advocate
5.
Two CD Copies
6.DUgh
o
HIGH COURT
DATED:06/01/202S
JUDGMENTlTTA.No.361 of 2O13
APPEAL IS OISMISSED AS WITHDRAWN
0il,,{W
1t\ [STA}]E(3 [1 ]JAtl [?[25]().+CL'S r,. [i ]^\,:'i [-]\---a'-;-;.r'-
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