Itta/431/2012 Of Commissioner Of Income Tax-I v. M/S.isnar Estates [P] Ltd
High Court
16 Jul 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/431/2012 Of Commissioner Of Income Tax-I v. M/S.isnar Estates [P] Ltd
Date of order
16 Jul 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/431/2012 Of Commissioner Of Income Tax-I v. M/S.isnar Estates [P] Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is 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 Ms. JUSTICE G. ROHINI
I.T.T.A. No.431 of 2012
Date: 16.07.2013
Between:
Commissioner of Income-tax-1,Visakhapatnam.
….Appellant
And
M/s. Isnar Estates (P) Ltd.,Visakhapatnam.
…Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A. No. 431 of 2012
ORDER:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Sri S.R.Ashok, learned senior counsel for theappellant and gone through the impugned judgment and order of thelearned Tribunal.
The learned Tribunal has followed its earlier decision in the case ofSri B.V.Bangara Raju, Visakhapatnam in IT(SS).A.No.118/Vizag/2002
and dismissed the appeal, which involves both question of fact and law byconfirming the order of the Commissioner of Income Tax (Appeals). In view of the findings and decision of the learned Tribunal, both onfact and law, we do not find any reason to admit the appeal. Accordingly, the appeal is dismissed.
_____________________ K.J. SENGUPTA, CJ
Date: 16.07.2013KLP/ES
______________G. ROHINI, J
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