In Itta/535/2011 Of Commissioner Of Income Tax-Iii v. Y. Shivalinga Prasad, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, the appeal is dismissed accordingly. ___________________ K.J.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A.No.535 of 2011
DATED: 5.7.2013
Between:
Commissioner of Income Tax-II,Hyderabad.
… Appellant
AndY. Shivalinga Prasad,Hyderabad.
… Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A.No.535 OF 2011
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
Learned counsel for the appellant submits that he does not press thisappeal as the tax effect is ‘nil’.
Therefore, the appeal is dismissed accordingly.
___________________
K.J. SENGUPTA, CJ
_________________
G. ROHINI, J 05.07.2013
pnb
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