Case LawHigh Court › Itta/456/2012 Of M/S.imerys Ceramics [In...

Itta/456/2012 Of M/S.imerys Ceramics [India] Pvt Ltd v. The Asst.commissioner Of Income Tax

High Court 06 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Itta/456/2012 Of M/S.imerys Ceramics [India] Pvt Ltd v. The Asst.commissioner Of Income Tax
Date of order
06 Sep 2021
Assessment year(s)
2006-2007
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Itta/456/2012 Of M/S.imerys Ceramics [India] Pvt Ltd v. The Asst.commissioner Of Income Tax, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Pending miscellaneous petitions, if any, in this appeal shall also stand dismissed.

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

Sections referenced in this judgment

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD MONDAY, THE SIXTH DAY OF SEPTEIMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA ANDTHE HON'BLE SRI JUSTICE T.VINOD KUMAR t.A.NO.'l oF 2021 IN/AND t.T.T.A.NO.456 0F 2 't2 lncome Tax Tribunal Appeal under Section 260-A of the [lncome ][Tax Act ][-'1961]against the order dated 02.07.2012 in [l.T.A. ]No.43/Hyd/2010 [Assessment Year ][2006-]2OO7 on the file of the lncome Tax Appellate [Tribunal, Hyderabad Bench ]['B', ][Hyderabad]the Assessment Year 2006-2007, [preferred ][against ][the ][order ][dated ]['13.11.2009 ][in]Appeal No.lTA Nos.0235/ClT[A]-lll/08-09, on the [file of ][the ][Commissioner ][of ][lncome]Tax (Appeals)-lll, Hyderabad [preferred ]against the order in No. /J-043 on the file of the lncome Tax Officer, [Circle 2(1), ][Hyderabad,] Between: M/s.lmerys Ceramics flndia] Pvt. Ltd, O/o.4th Floor, [Koti's Court, ][Raj ][Bhavan ][Road,]Somajiguda, Hyderabad. ...APPELLANT AND The Assistant Commissioner of lncome Tax, Circle-2 [1], Hyderabad. ...RESPONDENT lA NO: 1 OF 2021 Petition under Section 151 CPC [praying ]that in [the ][circumstances ][stated ][in]the affidavit filed therewith, the Hon'ble Court may be [pleased ][to ][permit ][the appellant]company to withdraw the appeal for Assessment Year 2006-2007, bearingITTA No.456 ol 2012, under the VSV Scheme in the lnterest of [justice.] Counsel for the Appellant: SRI Y. RATNAKAR Counsel for the Respondent: SRI B. NARASIMHA SARMA, Senior StandingCounsel for l.T. Department The Court delivered the following: JUDGMENT To, HONOURABLE THE SRI M.S.RAMACHANDRA AND HONOURABLE SRI JUSTICE [T.VINOD KUMAR] I.A. No.1 of 2O21IN/ANDI.T.T.A. No.456 OF 2Ol2 COMMON ORDER: (Per the Actitg Chtef Justice Si M.s.Ranach@'Ldra [Roo)] The appeilant has filed I.A.No.1 of 2O2l [seeking]permission to withdraw the appeal in view of the order [in]Form No.3 dated 13.01.202 I [passed ]under the [Direct ][Tax]Vivad se Vishwas Scheme, 2020. 2. Having regard to the said plea, I.A.No.1 of [202 ]I [is]ordered and ITTA.No.456 of 2Ol2 is dismissed [as ][withdrawn']In the event, the appeliant does not get favourable [relief]under the said scheme, it is granted liberty to revive thisappeal. 3. Pending miscellaneous petitions, if any, in this appeal shall also stand dismissed. SD/. M.SANTHI VARDHANIJOINT REGISTRAR//TRUE COPY//etuSECTION OFFICER 1. The Chairman, [lncome Tax Appellate Tribunal Bench ]['B', ][Hyderabad'] 2. The Commissioner [of lncome Tax ][Appeals-lll, ][Hyderabad'] 3. The lncome Tax [Officer, Circle 2 (1), Hyderabad'] 4. One CC to Sri [Y. Ratnakar' Advocate ]IOPUCI 5. One CC to Sri [B. ][Narasimha ][Sarman' ] [for lT ][Dept ][lOPUCl] 6. Two CD CoPies 7. One Spare CoPY gbrA\p,- I HIGH DATED: [06/09/2021] JUDGMENT l.A.No.1 ot [2021]IN/ANDlTTA.No.456 of [2012] 1:STA r^)(-l()()25SEP20?1* ORDERING THE I.A. AND AS WITHDRAWN
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