Itta/455/2014 Of M/S. Shriram Chits Pvt. Ltd v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT AT HYDERABAO TUESDAY ,THE SEVENTH TWO THOUSAND AND PRESENT THE HON'BLE SRI JUSTICE [P.SAM KOSHY]ANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI 134 135 136412 oI 2015 564 of l.T.T.A. Nos. 41311 of 2012 455 ot 20142011 and 5 ot 2022 I.T.T.A. NO. 41 0F 2012 (lncome Tax Tribunal Appcal Llnder. Sccrion 260 A of [the Incotne ][Tax ][Act ][1961]against the order ol-the Income Tax [Appcllatc ][l ][ribttnal. ][Hrdcrabad ][Bench' B ]['. I{yderabad in]ITA No. 155/W2007 for assessmenr [Ycar ][l0()l-1001 ][darcd ][j0-04-1010 ][prefened ][against]the order of the commissioner of [Inconre ][Tax ][( ][r\ppeals ][) ]- [IV. ][Hlderabad ][in ][Appeal ][No.]0290/DC-3(1) / C.I.T [(A) ]- lY 200(t-01 [datcd ]-.10-11-200(r [prelcrrcd ][against the ][order ][of]rhe Deputy commissioner of [Incomc ][l'ax ][. ][( ][irclc ][1 ][( I ]). [Il),derabad ][dated ][l6-02-2005 ][in]PAN/GIR No. AAFCS49I6D/ against the order ol-the Income Tax [Appcllatc ][l ][ribttnal. ][Hrdcrabad ][Bench' B ]['. I{yderabad in]ITA No. 155/W2007 for assessmenr [Ycar ][l0()l-1001 ][darcd ][j0-04-1010 ][prefened ][against]the order of the commissioner of [Inconre ][Tax ][( ][r\ppeals ][) ]- [IV. ][Hlderabad ][in ][Appeal ][No.]0290/DC-3(1) / C.I.T [(A) ]- lY 200(t-01 [datcd ]-.10-11-200(r [prelcrrcd ][against the ][order ][of]rhe Deputy commissioner of [Incomc ][l'ax ][. ][( ][irclc ][1 ][( I ]). [Il),derabad ][dated ][l6-02-2005 ][in]PAN/GIR No. AAFCS49I6D/ Between: M/s. Shriram chits Private Limited [Rep ][by its Executive Director ][Sri ][K.Srinivas ][3-5-]029 .-'APPELLANT909, Himayatnagar, Hyderabad [500 ]AND Deputy Commissioner Of lncome [Tax, ][Circle 3(1) ][Room ][No. ][61'l ][, ]Aayakar004 ...RESPONDENT-6t-Floor' ef,5vah, Basheerbagh, Hyderabad [500 ] Counsel for the Appellant : SRI SIVARAMAN/ Counsel for the Respondent: SRI [J.V. ][PRASAD, SENIOR ] [FOR l.T. ][Dept.,] |.T.T.A. NO. 311 0F 2012 (lnconre l-ar IlihLrnlr] .\ppeal [.nder Scction 260 A olth: Income l'ar Act l96lagaittst thc ordcr ol' the Inc.r rre I'ar Appcllatc I riburral- H'derabad Bcnch ' B '. Hr dcrabad inITA No. l54llll)007 lirr as:cssnrenr Year 100,1-2004 darcd 30-04.2()10 prelerrcd againsrthe Order ol'thc Conrnrissioncr of lncorne Iax ( Appcals ) IV. HlrJerabad in Appcal No.0402 /DC--3(t) [/ ]c.r. r (..\) r\[' ]1006-07 dated _'i0- t I -2006 prel'erred against the Ordcr ofthe Deputy [('orunrissirrrrcr ]olInconrc Tax . Circlc 3 (l). [ll,derabad ,lated j0-12-200,5in PANiGIR No .\.\l'('Sl()l(,1)'SII- l5agaittst thc ordcr ol' the Inc.r rre I'ar Appcllatc I riburral- H'derabad Bcnch ' B '. Hr dcrabad inITA No. l54llll)007 lirr as:cssnrenr Year 100,1-2004 darcd 30-04.2()10 prelerrcd againsrthe Order ol'thc Conrnrissioncr of lncorne Iax ( Appcals ) IV. HlrJerabad in Appcal No.0402 /DC--3(t) [/ ]c.r. r (..\) r\[' ]1006-07 dated _'i0- t I -2006 prel'erred against the Ordcr ofthe Deputy [('orunrissirrrrcr ]olInconrc Tax . Circlc 3 (l). [ll,derabad ,lated j0-12-200,5in PANiGIR No .\.\l'('Sl()l(,1)'SII- l5 Between: M/s. Shriram Chits Private Limited Repby its Executive Director Sri K.Srinivas 3-5-909, Himayatnagar, Hyderabad 500 029...APPELLANTAND909, Himayatnagar, Hyderabad 500 029...APPELLANTAND peputy Commissioner Of lncomeTax, Circle 3(i)Room No. 6l l, 6rh Floor, AayakarBhavan, Basheerbagh. Hyderabad-SOO 004 ...RESPONDEN1 Counsel for the Appellant : SRI STVARAMAN/ SRt VEDULA SRINIVAS Counsel for the Respondent: SRt J.V. PRASAD, SENIOR SC FOR l.T. Dept., |.T.T.A. NO. 455 0F 2014 Between: M/s. Shriram Chits Private Limited Repby its Executive Director Sri K.Srinivas 3-5-909, Himayatnagar, Hyderabad 500 029...APPELLANTAND909, Himayatnagar, Hyderabad 500 029...APPELLANTAND peputy Commissioner Of lncomeTax, Circle 3(i)Room No. 6l l, 6rh Floor, AayakarBhavan, Basheerbagh. Hyderabad-SOO 004 ...RESPONDEN1 Counsel for the Appellant : SRI STVARAMAN/ SRt VEDULA SRINIVAS Counsel for the Respondent: SRt J.V. PRASAD, SENIOR SC FOR l.T. Dept., |.T.T.A. NO. 455 0F 2014 (lnconte Tur Iril.rLLnrrl \ppcal I ntlcr Section 260 A of the Income Tax Act l96lagainst the ordcr rrl lltc Inri,rrre I;rr .\ppcllatc' Irihunal. lll,derabad Bench 'A [,. ]Hyderahad inagainst the ordcr rrl lltc Inri,rrre I;rr .\ppcllatc' Irihunal. lll,derabad Bench 'A [,. ]Hyderahad inITA No. ll4l Ill0 ll li, .s\essn)cnr Ycar 2010 -2011 dated 6-12-2013 prclcrretlagainst thc [()rtlcr ]ol'tltr'( rrlrrllti.sittrrcr ot lnconrc ['l'ar ]( Appeals ) IV. Hideratrad inAppcal No. l0li l)( 1(1, [( ]ll (.\) I\- ll -l-i datcd 10-05-2013 preferred aqar.sr r6cOrdelolthc [)cDutr [( ]trnrnri':ioncr ol lnconrc [ax . Cir-clc -3(l). Ilvclerabad rlarcl 07-12-2011 in l'A\ [(illi ]\o \ \l( S191(,1),SII-tr.against thc [()rtlcr ]ol'tltr'( rrlrrllti.sittrrcr ot lnconrc ['l'ar ]( Appeals ) IV. Hideratrad inAppcal No. l0li l)( 1(1, [( ]ll (.\) I\- ll -l-i datcd 10-05-2013 preferred aqar.sr r6cOrdelolthc [)cDutr [( ]trnrnri':ioncr ol lnconrc [ax . Cir-clc -3(l). Ilvclerabad rlarcl 07-12-2011 in l'A\ [(illi ]\o \ \l( S191(,1),SII-tr. Between: Mis. shriram chits Private Limited Rep. [by ][its ][Executive Director ][sri ][K.Srinivas 3-5-]029 ..APPELLANT909, Himayatnagar, Hyderabad 500 AND Deputy Commissioner Of lncorne [Tax, ][Circle ][3(1) ][Room ][No. ][611' ]AayjlkarBhhvan, Basheerbagh, Hyderabad-SO0 004 ...RESPONDENT-6t-Floor counsel for the Appellant : sRl SIVARAMAN [/ ] Counsel for the Respondent: SRI [J.V. ][PRASAD, SENIOR ] [l.T. ][Dept',]|.T.T.A. NO. 134 0F 2015 (lncomc ['fax ]['l ]ribunal .\ppcal t rrrlcr Section 260 A of [the Income ]['I'ax ][Act l9(rl]against the ordcr ol'the lnconrc lar ,\ppcllltc [I'ribunal. Hyderabad ][Bench'B', ][I{yderabad ][irr]ITA No. 541 llll2}0g firr [a:sessnrenl ][Ycar ][2006 ][-2007 ][dated 30-04-2010 ][preferrcd]against thc Ordcr ol the [('orllnrissioncr ][()l lncome-l'ax ][( ][Appeals ]) - [IV, ][Hyderabad ][irr]Appeal No. 0159/ nddl. CI I-lr(lf [(^) ][datcd ][13-03-2009 ][prefened ][against the ][Ordcr ][ol]the Additional Clonrntissiorrcr of' [Inctrnre ]Iax [l{ange ]- [3 ][(l). ][Hyderabad ][dated ][29-0()-]2008 in PAN/(ilR No. AAI [( ]Sl9l6l) [sll-15 ][.] Between: M/s. Shriram chits Pnvate Limited [Rep ][by ][its ][Executive Director ][sri ][R. ][Duruvasan]029 ...APPELLANT3-5-909, Himayatnagar. Hyderabad [500 ]AND Additional Commissioner Of [lncome ][Tax. ][Range ][3, ][7th ][Floor, ][IT.Towers, ][A.C']Guards, Hyderabad [- ]500 004 .-.RESPONDENT Counsel for the Appellant: SRI [/ ] Counsel for the Respondent: [J.V. PRASAD, SENIOR ] [l.T. ][Dept',] |.T.T.A. NO. 135 0F 2015 (lnconrc lar lrihunal Appeal Under Section 260- A o1'thc lrcorrrc IlLr [,\ct ]l96lasainst the ordcr ol lhe Inconre ['fax ]Appellate Tribunal. I{yderabad I]e rch B ['. ]I Ir tlerlbacl irrI'l A No.6-10'Il,l(X)S lor assessmcnt Year 2004 -2005 datcd I )-01-.1010 prel-errcdagainst thc Order ol'thc Conrnrissioner of Income 1ax ( Appeals t I\'. tlldcrabad inr\ppcal No 0'19e' I)( --l [( ]l) / [(llT ](A) -lV / 2006-07 dated)2-02tiprc lcrr cd againstthc Ordcr ol'tlrc I)cpLrtr [('ommissioner ]of Income TaxCirc lc -l tl)llr dcrahirtl datcdl9-ll-1006 in I',\N Cilll No. AAFCS49l6D/ SH-15 . Between: M/s. Shriram Chrts Private Limited Rep. by its Executive Director Srr K. Srinivas 35-909, Himayatnagar. Hyderabad 500 029 ...APPELLANTAND Deputy Commissioner of lncome Tax, Circle 3 (1), Room No. 61', 6't' Floor, AayakarBhavan, Basheerbagh, Hyderabad ...RESPONDEhIT Between: M/s. Shriram Chrts Private Limited Rep. by its Executive Director Srr K. Srinivas 35-909, Himayatnagar. Hyderabad 500 029 ...APPELLANTAND Deputy Commissioner of lncome Tax, Circle 3 (1), Room No. 61', 6't' Floor, AayakarBhavan, Basheerbagh, Hyderabad ...RESPONDEhIT Counsel for the Appellant : SRI SIVARAMAN/ SRI VEDULA SRINIVAS Counsel for the Respondent: SRI J.V. PRASAD, SENIOR SC FOR l.T. Dept.,|.T.T.A. NO. 136 0F 2015 (Lrctrnrc Irrr lliburral Appeal lJnder Section 260 A of thc lrrtone llr \ct l9(rlagainst th,i oldcr ol lltc Inconrc'fax Appellate Tribunal, I{ydcrabad l}eleh [l}'. ]llrtlclrrhad irtl.l'A No 917 II l()o8 ti)r'assessment Year 2005 -2006 datcd l(r-(r-+-l0ll) P|ctcrl'crlag inst thc [()rder ]ol lhe Corrrurissioner of lncome Tax ( Appeals ) I\.Ilrtlertbarlltl.\ppcal \(r. ol(t') \diil( l l-l/ CIT (A) -lV / 2007 -08 datc(l -(,-l)r-l(i(rli lrrclcrrcLlasainst thc [()rJer ](,l tllc,\tklitional Commissioner ol' lnctrrnc Irrr. I{rrnl, ] [( ]I IIlrdcrahad rLrtcrl l(, ll-l()07 in PAN/CIRNo. AAI;CS49l(rl),' SII liBetween:against th,i oldcr ol lltc Inconrc'fax Appellate Tribunal, I{ydcrabad l}eleh [l}'. ]llrtlclrrhad irtl.l'A No 917 II l()o8 ti)r'assessment Year 2005 -2006 datcd l(r-(r-+-l0ll) P|ctcrl'crlag inst thc [()rder ]ol lhe Corrrurissioner of lncome Tax ( Appeals ) I\.Ilrtlertbarlltl.\ppcal \(r. ol(t') \diil( l l-l/ CIT (A) -lV / 2007 -08 datc(l -(,-l)r-l(i(rli lrrclcrrcLlasainst thc [()rJer ](,l tllc,\tklitional Commissioner ol' lnctrrnc Irrr. I{rrnl, ] [( ]I IIlrdcrahad rLrtcrl l(, ll-l()07 in PAN/CIRNo. AAI;CS49l(rl),' SII liBetween: IVI/S. Shriram Chits Private Limited Rep. by its Executive [Director ][Sri ][R. ][Duruvasan]3-5-909, Himayatnagar, Hyderabad [5OO ]O2O ...APPELLANT AND Additional Commissioner Of lncome Tax, Range [3, ][7th ][Floor, ][lT ][Towers, ][A.C.]Guards, Hyderabad - 500 004 ...RESPONOENT Counsel for the Appellant : SRI SIVARAMAN/ Counsel for the Respondent: SRI J.V. PRASAD, [l.T. ][Dept.,] |.T.T.A. NO. 412 0F 2015 (lncoure Tax l-ribunal Appeat Under Section 260 A olthe [[ncotne ][lar.\ct ][196]]against the order of tlte lncome Tax Appeltate [Tribunal,.I{yderabad ][Uench ][' ] ['. ][[{l ][tlclabad ][in]IIANo_651 /HYI) /2009 for assessment ear [2009 ][-2010 datcd ][5-.1-10li ][prelerrccl]asainsr rhc Order of the Commissioner of [Income ][Tax ( ][Appeals ]) [V. Hl dcrahad [in].{ppeal No. 210 / JCll' 3 (1) / CIT [(A) ]-IV / 20ll-12 [dated ][i0- 0l-2012 ][prelerreil]against the Order o1'the Joint Commissioner of [Income ][l'ax ][. (OSD) ][. ][Circle ] [(l)']llltlerabad dated2i-l i-2011 in PAN/GIRNo. [AAFCS49t6D/ ][SIl-15]against the order of tlte lncome Tax Appeltate [Tribunal,.I{yderabad ][Uench ][' ] ['. ][[{l ][tlclabad ][in]IIANo_651 /HYI) /2009 for assessment ear [2009 ][-2010 datcd ][5-.1-10li ][prelerrccl]asainsr rhc Order of the Commissioner of [Income ][Tax ( ][Appeals ]) [V. Hl dcrahad [in].{ppeal No. 210 / JCll' 3 (1) / CIT [(A) ]-IV / 20ll-12 [dated ][i0- 0l-2012 ][prelerreil]against the Order o1'the Joint Commissioner of [Income ][l'ax ][. (OSD) ][. ][Circle ] [(l)']llltlerabad dated2i-l i-2011 in PAN/GIRNo. [AAFCS49t6D/ ][SIl-15] Between: lr4/s. Shriram Chits Private Limited Rep.by its Executive Director Sri [K. ][Srinivas ][3-]5-909, Himayatnagar, Hyderabad 500 [02]9 ...APPELLANT AND The Joint Commissioner of lncome Tax.'([OSD). ][O/o. ][DePuty ][Commrssioner ][of]lncome Tax Circle - 3 [(1) ], lT Towers, [7]Floor, ["B" ]Block. Masab [Iank.]Hyderabad - 500 004 ..RESPONDENT Counsel for the Appellant: SRI SIVARAMAN [/ ] Counsel for the Respondent: SRI J.V. [PRASAD, ] [l.T. ][Dept',] |_T.T.A. NO. 564 0F 2011 Between: lr4/s. Shriram Chits Private Limited Rep.by its Executive Director Sri [K. ][Srinivas ][3-]5-909, Himayatnagar, Hyderabad 500 [02]9 ...APPELLANT AND The Joint Commissioner of lncome Tax.'([OSD). ][O/o. ][DePuty ][Commrssioner ][of]lncome Tax Circle - 3 [(1) ], lT Towers, [7]Floor, ["B" ]Block. Masab [Iank.]Hyderabad - 500 004 ..RESPONDENT Counsel for the Appellant: SRI SIVARAMAN [/ ] Counsel for the Respondent: SRI J.V. [PRASAD, ] [l.T. ][Dept',] |_T.T.A. NO. 564 0F 2011 (hrcome Ta\ ['ltibunal ]Appcal Under Section 260 A of [thc ltlconte ][.far ]'\c1 [196]]asainst thc order oI thc Income Tax Appellate Tribunal. [Hyderabad Ucnch ][' ][I] ][', ][Hr ][ilerll'ad ][irr]asainst thc order oI thc Income Tax Appellate Tribunal. [Hyderabad Ucnch ][' ][I] ][', ][Hr ][ilerll'ad ][irr] I'l'A No. 490 I Hl 2010 l-or assessmeut Year [2007 ][-2008 ][datccl ][l-0:i-201 ] prcferredagainst thc Order of the [Comrnissioner ][of ][lttcottlc ][Iax ][( ]['\ppcals ][t ]tV- [ [yderabad inAppeal No. 156/ Addl. CII -3l CIT [(A) ]- [/ ]1009-10 [datcd ]-l(r [0l-1010 ][prefcrred]against the Order of the Additionat [Clommissioncr ]of [llrcorlrc ][l ][ax ][I{arlsc ][3 ], [H;rlerabad]dated 27-10-2009 in PAN/GIR No. Az\FCS'l9l6Di [.] Between: M/s. Shriram Chits Private Limited Rep by its Executive [Director ][Sri ][R. ][Duruvasan]3-5-909, Himayatnagar, Hyderabad 500 029 -..APPELLANTAND Additional Commissioner Of lncome Tax, [Range 3, ][7th ][Floor, ][lT ][Towers, ][A.C.]Guards, Hyderabad - 500 004 ...RESPONDENT Counsel for the Appellant : SRI SIVARAMAN/ Counsel for the Respondent: SRI J.V. PRASAD, [l.T- ][Dept.,]|.T.T.A. NO. 05 0F 2022 (lncome Tax Tribunal Appeal Undcr Section ]60 .'\ of Lh [lncotrte'l'ar ][Act ][l96l]against the order of the Income'l'ax Appellatc [I'ribunal. ] [Il tlcrlrhld Ij.r]clr ]['.-\ ]['. Hyderabad ][in]ITA No. 718 IHYD/2019 for [assessmeut ][Ycal ][f0l(r -1017 dxted ][l ][7 o8-102 ][t ]preferredagainst the Order of the Commissionel of [[ncoDre ]lar [( ][.\ppclls ][t ][.1 ] [[r ][rl,-'rahad ][in ][I'tA ][No.]10220/DCIT [-3 ](1)-CIT(A) -3 l2Ol9 [-19 ]dated [l0-0.r-10 ][l9 ][prctcr ][t'ctl ][rLgrLinst ][the ][Order ][of]the Deputy Commissioner oi [ncomc Tax [(ir-clc ]] [(lt. ][ll]tlcrlhatl ][datcd ][l4-12-2018]in PAN/GIRNo. AAFCS49l6D [.] Between: M/s Shriram Chits ( lndia ) Private Limited . [3-6-478, lll Floor ][Anand ][Eltates' ][Opp:]lndian Bank, Liberty Road, Hyderabad - 500 [029 ], [Represented ][by (s.Director ][[Vlr]K.R.C. Sekhar, S/o. K.V. Ramachandran .'APPELLANT AND The Deputy Commissioner of lncome Tax , Circle - 3 [(.1)] Hyderabad..RESPONDENT Counsel for the Appellant [: ] [FOR SMT' VEDULA]CHITRALEKHA Counsel for the Respondent: [J.V. ][PRASAD, SENIOR ] [l'T' ][Dept''] The Court made the [following ] THE HON'I}LE SRI JUSTICE P.SAM I(OSHYAND THT] HON'I}LE SRI JUSTICE N.TUKARAMJII.T.T.A. No-s.4I,3ll of 2012.' 455 of 20 14,,134, t35. t36, {12 of20l5,564of20ll and 5 of 2022 COMMON.ITJDGMENT: (per Hon'ble Sri Justice P.,lAIt KOSHY) Heard Mr.Sivararnan, leamed counsel for the appellant andMr. J.V.Prasad, lcarncd Senior Standing Counsel firr the Department.Perused the rnaterial available on record. 2These are appeals ri hich havc bcen filed by the assesee questioningthe order passed b1' the Incorre Tax Appellate l'ribunal (for short'ITAT'), so lal as lc,.jecting the appeilants claim for exemption of chitfund inconre on the prir.rciples of mutuality on ttre ground that theappcllant is zr busincss conceln.the order passed b1' the Incorre Tax Appellate l'ribunal (for short'ITAT'), so lal as lc,.jecting the appeilants claim for exemption of chitfund inconre on the prir.rciples of mutuality on ttre ground that theappcllant is zr busincss conceln. COMMON.ITJDGMENT: (per Hon'ble Sri Justice P.,lAIt KOSHY) Heard Mr.Sivararnan, leamed counsel for the appellant andMr. J.V.Prasad, lcarncd Senior Standing Counsel firr the Department.Perused the rnaterial available on record. 2These are appeals ri hich havc bcen filed by the assesee questioningthe order passed b1' the Incorre Tax Appellate l'ribunal (for short'ITAT'), so lal as lc,.jecting the appeilants claim for exemption of chitfund inconre on the prir.rciples of mutuality on ttre ground that theappcllant is zr busincss conceln.the order passed b1' the Incorre Tax Appellate l'ribunal (for short'ITAT'), so lal as lc,.jecting the appeilants claim for exemption of chitfund inconre on the prir.rciples of mutuality on ttre ground that theappcllant is zr busincss conceln. 3. lt has hccn infolrncd at tltc bar that the issue already has beendecided bl, tlre Division Bench of'this very High Court itself in a batchol appeals irr I.T.-t...\.Nos.l96 of 2006 and other connected appealswhich wclc dccided on 30.1 1.2022. This High Court relying upon theearlier jtrdrrrrcnt ol tlris very uigh Court, in the casr: <tf Commissionerof Incorue 7ir.r r,-r. Koyur Te-vtilc.s/, whereby, it has been held by the '1ts8z1 r;e rra or ac Division Bench of this Court [that ][the ][principle ][of ][mutuality ][cannot ][be]extended lor the income [earned ][by ][a ][Chit ][Fund ][Company' ][This]judgment still holds good. 4. Given the fact that [similar ][appeals ][had ][also ][been ][listed last ][week]before this Court, [where again ][in ][a bunch ][of ][appeals, ][this ][Court ][had]allowed the appeals [in ][favour ][of ][the ][Revenue and ][against ][the ][assessee,]vide order dated 02. I [.2023 ][in ][ITTA.Nos.324 ][of ][2006 and other ][batch]matters. In view of the [sarne, ][the instant ][appeals also stand ][decided ][in]terms ol the order [passed ][by this Court in the ][aforesaid matters ][i'e', ][in]the case of Commissioner [of ][Income Tox ][vs- ][Kovw ][Textiles ][and ][also]the batch matters [decided ][by ][this ][very ][bench ][i.e., ][on ][02'll'2023]referred to in the [preceding ][paragraph. ][Thus, these ][appeals ][are]accordingly re.iected ',vith [the question ][of ][law ][being ][decided ][in ][favour]of the Revenue. To, 5. As a sequel, misccllancous [applications pending ][if ][any, ][shall ][stand] closed. No order as to [costs.] Sd/- B.S. CHIRANJEVI,JOINT REGIAR//TRUE COPY//SECTIONFICER 1. Thc Income Tax Appcllatc [-I-ribunal, Hyderabad ][Bench' ] [',]llvdcrabatlllvdcrabatl 2. The Income'Iax Appellate [-l'ribunal, ][HvderabadBench' ][A',]Hydcra badHydcra bad 3. The Commissioner [o[ Incotnc ][Tax ][( Appeals ])- [[V, ][Hyderabad] 4. The Deput-v [Commissioner ][of ][ltrcorne ][Tax ], [Circle ]- [3 ][(l), ][Hyderabad] Thc Hydera Additional badCommissioner of Income Tax , Range _ 3 ,AThc Joint Commissioner of Income Tax , (OSD) , Circle _ -l (l ),Hyderabad.Hyderabad. 7. The Additional Commissioner of Income Tax , Range 3 (l ),Hl dera harlHl dera harl 8. One CC to Sri Sivaraman, Advocate (OPUC) 9. One CC to Sri J.V. Prasad, Senior SC for l.T. Dept., (fpLtC) 10.One CC to Sri Vedula Srinivas, Advocate (OPUC) .1 '1. Two CD Copies kulA^.- HIGH COURTPSKJ & NTRJDATED:O7l11l2O23z1HE )"e.a(;":z0 / lrc 2!Zl)'),^,ALi.{\\\:COMMONJUDGMENTl.T.T.A. Nos. 41311 of 2012 455 of 2014134135 136412 ot 2015 564ot2011 and5 ol 2022 ALL THtr.A.PPEAL ARII RITJECTLL) WI I'HOUT COSTS \9