Itta/617/2013 Of Director Of Income Tax [International Taxation] v. E V Raja Reddy
High Court
13 Feb 2014 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/617/2013 Of Director Of Income Tax [International Taxation] v. E V Raja Reddy
Date of order
13 Feb 2014
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/617/2013 Of Director Of Income Tax [International Taxation] v. E V Raja Reddy, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.617 of 2013
Date: 13-02-2014
Between:
Director of Income Tax (International Taxation),
Hyderabad/
.....Appellant
AND
E.V.Raja Reddy, Hyderabad
...Respondent
HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A.No.617 of 2013
JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta )
We have heard Mr.B.Narasimha Sarma, learned Counselfor the appellant and gone through the judgment and order of thelearned Tribunal. We are of the view that no element of lawinvolved in this matter. The only question raised is as to themethod of calculating the interest under Section 201(1A) of theIncome Tax Act, 1961. We have checked up the record. Thelearned Tribunal has correctly upheld the order of theCommissioner of Income Tax (Appeals). Therefore, we do not findany reason to interfere with the judgment and order of the learnedTribunal.
Accordingly, the appeal is dismissed. No order as tocosts.
Miscellaneous petitions pending, if any, shall also stand
closed.
___________________
K.J.
SENGUPTA, CJ
__________________
SANJAY
KUMAR, J
13-02-2014 Gsn
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