Itta/44/2012 Of The Commissioner Of Income Tax-Iv, Hyderabad v. M/S. Dolphin Hotels Ltd

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A. No.44 of 2012 DATE: 09.07.2013 Between: The Commissioner of Income Tax-IV,Hyderabad. … Appellant And M/s. Dolphin Hotels Limited,Ranga Reddy District. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A No.44 of 2012 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the appellant and we have gonethrough the impugned judgment and order of the learned Tribunal. It appears that the learned Tribunal has decided the first groundagitated before it by following its earlier judgment in assessee’s own case inITA.Nos.745 and 746/Hyd/05 for the assessment years 2001-02 and 2002-03. There is no averment that the earlier judgment of the learned Tribunal,reliance on which has been placed, has been upset or appealed against. With regard to the second issue, the learned Tribunal remanded the matter forfresh adjudication. Hence, we see no reason to interfere with the impugned judgment ofthe learned Tribunal. The appeal is accordingly dismissed. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J