In Itta/47/2003 Of Commsr.of Income Tax.visakha v. Pentakota Annapoorna.vilsakha, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, we dismiss this appeal also.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY
AND
THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A.No.47 of 2003
JUDGMENT:(Per the Hon’ble Sri Justice L.Narasimha Reddy)
This appeal under Section 260A of the Income Tax Act ispreferred against the order, dated 11.10.2001 passed by theVisakhapatnam Bench of the Income Tax Appellate Tribunal, inI.T.T.A.No.77/Vizag/2000 and batch.
It is brought to our notice that against that very common order,and in relation to I.T.T.A.No.76/Vizag/2000, I.T.T.A.No.511 of 2011was filed before this Court and that the same has been dismissed on08.08.2013.
In that view of the matter, we dismiss this appeal also. Thereshall be no order as to costs.
The miscellaneous petition filed in this appeal shall alsostand disposed of.
____________________
L.NARASIMHA REDDY, J.
_____________________
CHALLA KODANDA RAM, J.
Date:08.10.2014GJ
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