Itta/575/2014 Of Commissioner Of Income Tax-Ii v. M/S Tecumseh Products India [P] Limited

HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.575 OF 2014 DATED:09.9.2014 Between: Commissioner of Income Tax-III.T. TowersA.C. GuardsHyderabad … Appellant And M/s. Tecumseh Products India [P] LimitedBalanagar TownshipHyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is directed against a portion of the judgment andorder of the learned Tribunal dated 13.11.2013 on the followingsubstantial question of law: ‘Whether, in the facts and circumstances of the case, the Tribunalis correct in law in directing the Assessing Officer to consider therevised return of income filed by the assessee ?’ The learned Tribunal on appreciation of fact found that the returnwas valid one. Therefore, we do not find anything wrong on the part ofthe Tribunal directing the Assessing Officer to assess the return. The appeal is therefore dismissed. There will be no order as tocosts. ________________________ K.J. SENGUPTA, CJ _______________________ SANJAY KUMAR, J 9.9.2014 bnr