Itta/45/2013 Of The Commissioner Of Income Tax I v. M/S. B.a. Continuum India Pvt Ltd

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE K.C. BHANU INCOME TAX APPELLATE TRIBUNAL APPEAL NO.45 OF 2013 DATED:23.7.2013 Between: The Commissioner of Income Tax-IHyderabad … Appellant And M/s. B.A. Continuum India Pvt. Ltd.,Building No.5, Mind SpaceRaheja IT Park, Hitech CityMadhapurHyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE K.C. BHANU I.T.T.A. NO.45 OF 2013 JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) Having heard the learned counsel for the appellant and havingperused the impugned judgment and order of the learned Tribunal, weare of the view that the Tribunal did not commit any mistake either onfact or in law, as it had followed series of judgments of the High Courtsas well as the Tribunals. Moreover, the issue is also covered by theorder of the Tribunal dt.28.7.2011 in assessee’s own case in ITANo.1065/Hyd/2011. Therefore, this appeal is dismissed. There will be no order as tocosts. ________________________ K.J. SENGUPTA, CJ ______________________ K.C. BHANU, J 23.7.2013 bnr