Case LawHigh Court › Itta/403/2012 Of M/S. Imerys Ceramics (I...

Itta/403/2012 Of M/S. Imerys Ceramics (India) Pvt. Ltd v. The Deputy Commissioner Of Income Tax, Hyd

High Court 06 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Itta/403/2012 Of M/S. Imerys Ceramics (India) Pvt. Ltd v. The Deputy Commissioner Of Income Tax, Hyd
Date of order
06 Sep 2021
Assessment year(s)
2005-2006
Outcome
Dismissed

Case summary

In Itta/403/2012 Of M/S. Imerys Ceramics (India) Pvt. Ltd v. The Deputy Commissioner Of Income Tax, Hyd, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.

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

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABADAT HYDERABAD MONDAY, THE SIXTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE THE ACTING CHIEFJUSTICE M.S.RAMACHANDRA RAOANDTHE HON'BLE SRI JUSTICE T,VINOD KUMAR t.A.NO.'t OF 2021IN/AND INCOME TAX TRIBUNAL APPEAL NO: 403 OF 2012 l.T.T.A.No.403 ol 2012: lncome Tax Tribunal Appeal under Section 260-4 of the lncome Tax Act, 1961against the order dated 02.07.2012 in l.T.A.No.870lHydl2010, 431H12010,1056/Hyd/2010 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B',Hyderabad the Assessment Years 2005-2006, 2006-2007, 2007-2008, preferredagainst the order dated 29.04.2010 in Appeal No.0135/ClT (A)- lll/09-10 on the file ofthe Commissioner of lncome Tax (Appeals lll), Hyderabad preferred against the orderdated 05.11.2009 in PAN/GIR No.J-043/ on the file of the lncome TaxOfficer, Circle 2 (1), Hyderabad. Between: tV/s. lmerys Ceramics (lndia) Pv.t. Ltd., 4th Floor, Koti's Court, Raj Bhavan Road,Soma.jiguda, HyderabadSoma.jiguda, Hyderabad ...APPELLANT AND The Deputy Commissioner Of lncome Tax, Circle 2('1 ), Hyderabad ...RESPONDENT lA NO: ['f ]OF 2021 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed therewith, the Hon'ble Court may be pleased to permit theappellant company to withdraw the appeal for Assessment Year 2005-2006, bearingITFA No.403 of 2012, under the VSV Scheme in the interest of justice.the affidavit filed therewith, the Hon'ble Court may be pleased to permit theappellant company to withdraw the appeal for Assessment Year 2005-2006, bearingITFA No.403 of 2012, under the VSV Scheme in the interest of justice. Counsel for the Appellant: SRI Y. RATNAKAR Counsel for the Respondent: SRI B. NARASIMHA SARMA, SC FOR l.T. DEPT.The Court made the following: COMMON ORDER I HONOURABLE SRI M.S.RAMACHANDRA AND HONOURABLE [JUSTICE T.VINOD KUMAR] I.A, No.1 of 2021IN/ANDI.T.T.A. No.4O3 OF 2012 (Per the Acting Chief Justice Si [M.S.Ramachondra ][Rao)] COMMON ORDER: The appellant has [fited ][I'A.No.1 ][of ][2027 ][seeking]permission to withdraw the [appeal ][in ][view ][of ][the ][order ][in]Form No.3 dated [13.01.202 ][1 ][passed ][under ][the ][Direct ][Tax]Vivad se Vishwas Scheme, [2020.] 2. Having regard to the said [plea, ][I.A.No.i ][of ][202 ][1 ][is]ordered and ITTA.No.4O3 [of ]2Ol2 [is ][dismissed ][as ][withdrawn']In the event, the appellant does [not ][get ][favourable relief]under the said scheme, it is [granted ][liberty ][to ][revive ][this]appeal. !)aPending miscellaneous [petitions, ]if [any, ][in ][this ][appeal]sha11 also stand dismissed. SD/- M.SANTHI VARDHANIJOINT REGISTRARSECTION OFFICER //TRUE COPY// To, '1 . The Chairman, lncome Tax Appellate Tribunal 'B' Bench, Hyderabad 2. The Commissioner of lncome [Tax Appeals ]-lll, [Hyderabad.] 3. The lncome Tax Officer, Circle 2 [(1), ][Hyderabad.] 4. One CC to Sri Y. Ratnakar, Advocate IOPUCI 5. One CC to Sri B. Narasimha Sarma, SC [for ][l.T. Department ] 6. Two CD Copies 7. One Spare Copygbrgbr *- HIGH COURT DATED: [0610912021] COMMON l.A.No.1 of [2021]IN/AND|TTA.No.4O3 [of ][2A12] <i*h!FL:AC+"st03H ORDERING [THE I.A. ] AS WITHDRAWN, fiu/o?)\(q)^\
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