Itta/415/2013 Of The Commissioner Of Income Tax (Tds) v. M/S. Jaypeem Granites (P) Ltd

IN THE HIGH COURT OF JUDICATURE, ANDHRAPRADESH AT HYDERABAD FRIDAY, THE THIRTEENTH DAY OFSEPTEMBER TWO THOUSAND AND THIRTEEN PRESENT THE HON’BLE THE CHIEF JUSTICESRI KALYAN JYOTI SEN GUPTA AND THE HON'BLE SRI JUSTICE K.C. BHANU I.T.T.A. No.415 OF 2013 Between: The Commissioner of Income Tax(TDS),Hyderabad ..... Appellant AND M/s. Jaypeem Granites (P) Ltd.,Road No.10, Banjara Hills, Hyderabad .....Respondent The Court made the following : JUDGMENT:(per the Hon’ble the Chief Justice Sri K.J. Sengupta) After hearing the learned counsel for the appellant and going through the impugned judgment and orderpassed by the learned Tribunal, we are of the view thatno element of law is involved in this matter, as thelearned Tribunal has remanded the matter onappreciation of facts. Consequently, the appeal is dismissed. No orderas to costs. ______________________ Kalyan Jyoti Sengupta, CJ. September 13, 2013MAS _____________ K.C. Bhanu, J.