Itta/363/2013 Of Commissioner Of Income Tax Iii v. M/S. Semantic Space Technologies Limited
High Court
23 Aug 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/363/2013 Of Commissioner Of Income Tax Iii v. M/S. Semantic Space Technologies Limited
Date of order
23 Aug 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/363/2013 Of Commissioner Of Income Tax Iii v. M/S. Semantic Space Technologies Limited, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, this appeal is also dismissed. ___________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND
THE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.363 OF 2013
DATED:23.8.2013
Between:The Commissioner of Income Tax-III,Hyderabad.
… Appellant
And
Semantic Space Technologies Limited,Hyderabad.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.363 OF 2013
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Sri B. Narasimha Sarma, learned counsel for theappellant and have gone through the judgment and order of the learnedTribunal
It appears, the learned Tribunal has relied on its own decision inM/s. Ushodaya Enterprises Pvt., Ltd., Hyderabad in I.T.A. Nos. 1706 to1708/Hyd/2008, dated 22.3.2012 and an appeal, being I.T.T.A. No. 73 of2013, preferred against the order of the Tribunal in I.T.A.No. 1708/Hyd/2008, has already been dismissed by
this Court.
Hence, this appeal is also dismissed.
___________________
K.J. SENGUPTA, CJ
____________
K.C. BHANU, J
23.8.2013
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