In Itta/547/2012 Of Commissioner Of Income Tax-V v. M/S Teja Constructions, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed. _____________________ 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.547 OF 2012
Date: 16.07.2013
Between:
Commissioner of Income Tax-V,Hyderabad.
….Appellant
And
M/s. Teja Constructions,Secunderabad.
…Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE Ms. JUSTICE G. ROHINI
I.T.T.A. No. 547 of 2012
ORDER:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Sri B.Narasimha Sarma, learned counsel for theappellant and gone through the impugned judgment and order of thelearned Tribunal.
It appears that the learned Tribunal has relied on its earlier decisionin the assesse’s own case in ITA No.308/Hyd/2009 for the assessment
year 2005-2006.
There is no statement or averment that the earlier decision of theTribunal has been upset or appealed against and the same is pending fordecision. Hence, we do not find any infirmity or illegality in the impugnedorder.
Accordingly, the appeal is dismissed.
_____________________ K.J. SENGUPTA, CJ
Date: 16.07.2013KLP/ES
______________G. ROHINI, J
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