Case LawHigh Court › Itta/45/2024 Of M/S Nuland Infrastructur...

Itta/45/2024 Of M/S Nuland Infrastructure(P) Ltd v. Principle Commissioner Of Income Tax - 4

High Court 09 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Itta/45/2024 Of M/S Nuland Infrastructure(P) Ltd v. Principle Commissioner Of Income Tax - 4
Date of order
09 Jun 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Itta/45/2024 Of M/S Nuland Infrastructure(P) Ltd v. Principle Commissioner Of Income Tax - 4, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view [of ][the ][above], [the instant ][appeal stands dismissed ][as]infructuous- Sthe present [appe ][a1 ][stands ][dismissed]As PraYed [for,] R.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

lN THE [couRT ][FORDT-HEAST{TE ][oF ] ffis'?fi [x"'$iB'xLB'$tiiJ?llE] PRESENT THE [JUSTICE P'SAM KOSHY] RAo [NANDIK.NDA] THE [HoNouRABLE ][sRl ]""'tto*o*slNc UNA [ NO:][ 450] [o24]tNco Act, [1961]for therncomeraxrribunarT.is#l'r"'r:"r"J:T',f 'fr il,l!:;i,Tf; [i'li;]Tribunal,"i [ir'" ][tn"orni ][rax ][Apperrate]XXX'J;i"[i [?:ii ][rti:%i;'Ji"ii"'i'r'I ]Bench'A' [HYderabad']iil;;il; Between:Ivl/s Nuland [lnfrastructure(P) ][Ltd'-Flat ][N" ][?91'Il:il" ][107' ][Anandnagar ][Colony']Khiaratabad, [Hyo"rroao?66oioi'iepie.ented ][by its ][Director ] [Srikanth'] "'APPellant ANDPrinciple Commissioner [of ][lncome Tax ][- ][4][ lT ][Towers, AC Guards, ][HYderabad]500004 ...Respondent IA NO:1OF [2O24] Petition under [section ][5 ][of ][Limitation ][Act ][praying ][that in.the ][circumstances]stated in the [affidavit ][filed ][in ][support ][of ][the ][petition' ][the ][High Court ][may.lce]pi.rilO to condone the delay [of ][i378-days ][in ][filing ][the ][above ][lTTA ][in,lTA]nrrnu., 23tHydl2O22, dated [04108t2022 ][on ][the ][file ][of ][lncome ][Tax ][Appellant]Tribunal, Hyderabad A Bench, Hyderabad. lA NO: 2 OF 2024 Petition under Section 151 of CPC [praying that ][in ][the circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High Court ][may ][be ][pleased ][to]grant stay oI all further proceedings pursuant [to ][the ][order ][of lncome Tax Appellate]Tribunal Hyderabad A Bench, Hyderabad dated 0410812022 [passed ]in [No]23lHydl2022 for the assessment [year ]2011-2012 [pending ]disposal of theAppeal. NO:3 OF2o24 t["-tE#,ffi Counsel for [hi*{*[fi.:,r:,#]:if ][:Hr#],:?::rr:] Counsel for the Appe[ant ' [t^' ] [RAME.H ] counser for the Respono.t sc FoR rNcoME rAx) rhe court derivered ,^" ";"1,*l;::jt' ";"1,*l;::jt' t CEP.s.frMKO[s]HYJU HO[N,B] ANDTIcEN SINGRAONANDIKONDATHE[HON'B] [ SRT]45 2024UNALAPPEAL[No.]INC [A)( T] 'bte [Si ][JusLice ][P-Som ][KoshV)]MENT: [P"' ao"]the [matter is ][taken ][up for ][lrearing' learned ][counsel]TodaY, [when]that [the ][dispute ][netween ][the ][parties ][has]for the [aPPellant ][submits]been [settled and ][the matter ][has ][become ][infructuous'][[also]] been ,' Learned [Standing ][Counsel ][for the ][Income ][Tax Department ][[also]] accepts [the ][same'] 3. In view [of ][the ][above], [the instant ][appeal stands dismissed ][as]infructuous- Sthe present [appe ][a1 ][stands ][dismissed]As PraYed [for,] R. KARTHIKEYAN t withdrawn. SD'- olNT I //TRUE [COPY/'] ECTION To, 1. The [lncome Tax Appellate ][Tribunal' ][Hyderabad Bench ]['A' ][Hyderabad];. d;;i; [[snin ][nnH'rEsH NAIK' Advocate 191991]][[nnH'rEsH NAIK' Advocate 191991]][[sc ][FoR ][INCoME ]][[FoR ][INCoME ]][[INCoME ]][[rAX) ]][[oPUC]];. d;;i; [[snin ][nnH'rEsH NAIK' Advocate 191991]][[nnH'rEsH NAIK' Advocate 191991]][[sc ][FoR ][INCoME ]][[FoR ][INCoME ]][[INCoME ]][[rAX) ]][[oPUC]] [[snin ][nnH'rEsH NAIK' Advocate 191991]][[nnH'rEsH NAIK' Advocate 191991]]3 il;;c; [sRi ] [v ][PRAsAD ][(sr ][[sc ][FoR ][INCoME ]][[FoR ][INCoME ]][[INCoME ]][[rAX) ]][[oPUC]]4. Two CD [CoPies]4. Two CD [CoPies] ADK/gh Yt HIGH COURT DATED:09/0 6t2L2s JUDGMENTlTTA.No.4 S of 2024 iHE oR,c:kd'lt [.)]lro22 lU8 \O;tt[1,].:;,,+ [,/]'\{,',,or-:.rrl:()o' - ,;/ DISMISSING THE ITTA AS INFRUCTUOUS \0&d'gNX*.*
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