Itta/41/1999 Of Commissioner Of Income Tax Hyd v. Leafin India Ltd Hyd
High Court
22 Nov 2011 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/41/1999 Of Commissioner Of Income Tax Hyd v. Leafin India Ltd Hyd
Date of order
22 Nov 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/41/1999 Of Commissioner Of Income Tax Hyd v. Leafin India Ltd Hyd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Since the Revenue has not taken any steps for service of notice for thelast eleven years, this appeal is dismissed for non-prosecution.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HONOURABLE THE CHIEF JUSTICE SHRI MADAN B.LOKURANDHONOURABLE SHRI JUSTICE SANJAY KUMAR
INCOME TAX TRIBUNAL APPEAL NO.41 OF 1999
Dt: 22-11-2011.
Between:
THE COMMISSIONER OFINCOME TAX,A.P. – I,HYDERABAD .. APPELLANT
AND
M/S.LEAFIN (INDIA) LTD.,1-2-593/4/A,GAGAN MAHAL ROAD,HYDERABAD .. RESPONDENT
HONOURABLE THE CHIEF JUSTICE SHRI MADAN B.LOKURAND
HONOURABLE SHRI JUSTICE SANJAY KUMAR
INCOME TAX TRIBUNAL APPEAL NO.41 OF 1999
JUDGMENT : (PER HON’BLE THE CHIEF JUSTICE SHRI Madan B.Lokur)
This is an appeal under section 260(A) of the Income Tax Act, 1961.
2. The appeal has been pending for quite some time and we find from therecord that batta has not been paid for service of notice on the assessee.
3. On 16-7-2009 an opportunity was given to the Revenue to take outpersonal notice on the assessee and to file proof of service, but it appearsthat no steps have been taken by the Revenue in this regard. Obviously, theRevenue is not interested in pursuing this appeal.
4. Since the Revenue has not taken any steps for service of notice for thelast eleven years, this appeal is dismissed for non-prosecution.
Dt: 22-11-2011.
( MADAN B.LOKUR, CJ )
( SANJAY KUMAR, J )
Nagesh Babu
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