Itta/593/2017 Of The Commissioner Of Income Tax v. M/S. A J Wines
High Court
31 Oct 2017 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/593/2017 Of The Commissioner Of Income Tax v. M/S. A J Wines
Date of order
31 Oct 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/593/2017 Of The Commissioner Of Income Tax v. M/S. A J Wines, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: For the afore-mentioned reason, the Appeal is dismissed. ______________________ (C.V.Nagarjuna Reddy, J) Dt: 31[st] October, 2017 lur _____________________ (Challa Kodanda Ram, J) CVNR, J & CKR, J ITTA.No.593 of 2017 Dt: 31.10.2017
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The Hon’ble Sri Justice C.V.Nagarjuna Reddy
and
The Hon’ble Sri Justice Challa Kodanda Ram
ITTA No.593 of 2017Date: 31.10.2017
Between:
The Commissioner of Income Tax, Vijayawada andM/s.AJ Wines
… Appellant
…Respondent
Counsel for the Appellant: Mr.J.V.Prasad, Senior Standing Counsel for Income Tax Dept.,
The Court made the following:
Judgment: (Per the Hon’ble Sri Justice C.V.Nagarjuna Reddy)
This Appeal under Section 260A of the Income Tax Act, 1961, is filed assailing Order, dated 24-01-2007, in ITA.No.893/HYd/2006, on the file of the Income Tax Appellate Tribunal, Bench A (SMC), Hyderabad.
At the hearing, Mr.J.V.Prasad, learned Senior Standing Counsel for the Income Tax Department, submitted that the value of the Appeal is below the monetary limits prescribed by Circular No.21/2015, dated 10-12-2015, issued by the Central Board of Direct Taxes and that, therefore, the Appeal is liable to be dismissed on that ground alone. For the afore-mentioned reason, the Appeal is
dismissed.
______________________
(C.V.Nagarjuna Reddy, J)
Dt: 31[st] October, 2017 lur
_____________________
(Challa Kodanda Ram, J)
CVNR, J & CKR, J ITTA.No.593 of 2017 Dt: 31.10.2017
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