Itta/387/2013 Of The Commissioner Of Income Tax -Vi v. Madrasi Chakkar Beedi Factory Pvt Ltd
High Court
03 Sep 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/387/2013 Of The Commissioner Of Income Tax -Vi v. Madrasi Chakkar Beedi Factory Pvt Ltd
Date of order
03 Sep 2013
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/387/2013 Of The Commissioner Of Income Tax -Vi v. Madrasi Chakkar Beedi Factory Pvt Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is thus dismissed. ___________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND
THE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.387 OF 2013
DATED:3.9.2013
Between:
The Commissioner of Income Tax-VI,Hyderabad.
… Appellant
AndM/s. Madarasi Chakkar Beedi Factory Pvt. Ltd.,Warangal.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. No.387 OF 2013
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard the learned counsel for the appellant and havegone through the impugned judgment and order of the learned Tribunal.
The order under Section 263 of the Income Tax Act, 1961 itselfhas been set aside by the Tribunal by its order dated 16.7.2010 in I.T.A.No. 734/Hyd/2009. Hence, the basis has gone and the consequentialaction has to be negatived. Accordingly, the learned Tribunal has takencorrect steps.
The appeal is thus dismissed.
___________________
K.J. SENGUPTA, CJ
____________
K.C. BHANU, J
3.9.2013
PNB
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