Itta/481/2013 Of M/S. National Academy Of Construction v. Deputy Director Of Income Tax ( Exemptions )- I

IN THE HIGH COURT OF JUDICATURE, ANDHRAPRADESH AT HYDERABAD TUESDAY, THE TWENTY SECOND DAY OFOCTOBER TWO THOUSAND AND THIRTEEN PRESENT THE HON’BLE THE CHIEF JUSTICESRI KALYAN JYOTI SEN GUPTA AND THE HON'BLE SRI JUSTICE K.C. BHANU I.T.T.A. No.481 OF 2013 Between: M/s. National Academy of Constructions, NAC Campus, Kopndapur Post, Cyberabad,Hyderabad, rep. by its Director General Sri Pradip Kumar Agarwal ..... Petitioner AND Deputy Director of Income Tax (Exemptions)-I,Ayakar Bhavan, Basheer Bagh, Hyderabad .....Respondent The Court made the following : JUDGMENT:(per the Hon’ble the Chief Justice Sri K.J. Sengupta) By the judgment and order which is impugnedherein, the learned Tribunal has refused to allow rectification of error under Sec.254(2) of the Income TaxAct. We have gone through the reasons and findingsrecorded by the learned Tribunal and we are inagreement with the grounds of rejection. It is stated thatthe jurisdiction under Sec. 254(2) of the Income Tax Actis limited to rectifying the error, which is patent, manifestand self-evident which does not require elaboratediscussion of evidence or arguments to establish thesame. The learned Tribunal did not find such mistake offact and accordingly dismissed the applications. We donot find any reason to interfere with the impugned order. Consequently, the appeal is dismissed. No orderas to cost. However, this order of dismissal does notforbid the appellant from taking up the point, which maybe urged in due course, in the appeal, to be broughtbefore this Bench. As a sequel to the dismissal of this appeal, all theinterim applications shall also stand dismissed. ______________________ Kalyan Jyoti Sengupta, CJ. _____________ K.C. Bhanu, J.