In Itta/551/2014 Of The Commissioner Of Income Tax [Central] v. M/S Ramky Infrastructure Limited, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 551 of 2014
Date: 08.08.2014
Between:
The Commissioner of Income Tax (Central),Hyderabad.
… Appellant
And
M/s. Ramky Infrastructure LimitedHyderabad.
… Respondent
This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 551 of 2014
JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Mr. Prasad, learned counsel for the appellant,and gone through the impugned judgment and order of the learnedTribunal.
It appears that the learned Tribunal has not decided conclusivelyon the question of law and remanded the matter to the Assessing Officerto decide afresh. Hence, we do not find any element of law in thisappeal to decide.
The appeal is accordingly dismissed. No order as to costs.
___________________
K.J. SENGUPTA, CJ
___________________
SANJAY KUMAR, J
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