Itta/65/2007 Of Commissioner Of Income Tax -Ii v. M/S Kasila Farms Ltd

IN THE HrcH COURTFOR TCOURTFOR T To; oF TELAN,ANAiio!*!|Hu 'o'ofl Ib'?fi #r.^T,rJf,B.?,,?A,lrTri,.J.r..r..- PRESENT THE HON,BLE SRI JUSflCE P.SAM KOSHY THE HON,BLE SRI JUSflCE AND LAXMI NARAYANA ALISHETTY INcoMETRIBUNAL APPEAL NO: 65 F07 Appeal Under Section 260 A ofthe lncomeAppellate A ofthe lncome2004 ofthe lncomedated Tribunallncome Hyderabadthe order of in l.T.A. No. the lncome 899 tax tHydt 260 A ofthe lncomeAppellate A ofthe lncome2004 ofthe lncomedated TribunallncomeTax Hyderabad Act, 1961 Benches,,8,,aggrieved byCommissio ner of 26-04_2006 preferred against theITA No. 24s tACtT lncometax ( Appeals -2 (4) I Cff (A)-il/03_04) preferred _lll, Hyderabad against dated the order 23-02-2004 of Asst.inCommissioner of lncome Tax , Circle -2 (4), Hyderabad dated 29-12_2003 inPAN/ G.lR No. AtuqCK424op/ K-OB1 Between: Commissioner of lncome Tax -ll, HyderabadANDAND ...APPELLANT M/s. Kasila Farms Ltd.. 1-8-439, St. No.3, Lane 1, lndian Airlines Colony,Begumpet, Hyderabad - 16 ...RESPONDENT Counsel for the Appellant: SRt J.V. PRASADCounsel for the Respondent: SRI S. RAVIThe Court delivered the following: Judgment THE [HON,BLE SRI JUSTICE P'SAM ] AND TIIE [IION'BLE ] [A][. ] of2007I.T.T[.A. ][N][o.65] P' SAI/ [KosHYl] -JUD-G'!4-EUT:0l [tr ][llttri'ble ][Sr ]["irtslr(r(' ] Heard [Sri J ] [Prasad' ][leuirneci ][Senior ][Standing Counscl ][appearing for]thc appellant 2. This appeal [under ][Section ][26rOA ][of ][the ][Income ][Tax ][Act' ][196 ][l ][' ][hers]bcurr preferred [bv ][thc ][Rcvenue ][as ][the ][appellanr' ][agaillsl ][thc ][order ][dated]26.0.1.-lO0b passerl bir [Lhc ][lncorqrl ][T:rx ][r\ppeliatc ][Trtilunal' ][llvc'ilr:al''ad]Ilcirchcs 13'. I lydcrrtbeLd, [rn ][I.'l ][A No-399/111'd/200'1 ][lor ][the ]'\ss-'ssntent [vear]2Cr01 [-2002] 3. Ccn'.ral lloard trf Dirccl ['l'axt ]s lCliil)'l'i has isslrid [CiLt ][Lrlat ][\,r ][:7 ][of]2()19 i.r 0E.1)8.:1019. arncr.rdirrg tlrc prr:r'io'.rs Crrcttltrr' )io ['l ]()i -)[']8.ll. i L07.2018, b,y lu:thcr entranci.rg Ltrc nroue tarv limit:; tirr lrlnrg ;Lpp<,.rlsby ihe Income ['Iax ]Dcpartrnent belrre thc Tncomc TzL\ Appcllat(.-l'ribunals.Iliqh Cotrlrs ar.:d Suprt-'mc [(l(.ur-L ]:.ts a rti( ilsLlrc lor rr.<1trc:inri iltigitiior'. lnp:rragraph ? :ri thc saicl Cirr:r:lar. r,. r' rir,l tlra.t tllc in.rncrar.\. limit fireii lorhling all appeal before t.hc I{igh Courl is fls. i.OC (rrorc l. In thr: inslant app<:;rJ, 1ax .::(ii:i.r is bciorr. tlLe"r'r..ll rnoltcLarTi lrntlt Th.r.fore, ,h(r appc'al fill:rl Lr tht, l;r,1,:ri.imcnt Is (ilst ss(rt.l ,r li.,fmSi r)ic.,r,rcs rht- irrbresarcl u.irhin the cxccptiort Cir.c:ular lio.l7 oi:l0 l(l r: ncler yr.:ragr;rpitdr.06 0g t O .)a) oi /CCir<:ular \r;..1 Il,r,t,gycr . if ol. lirt,20 ilpiicalI El, i r would be open to the Income Tax Department [to ][seck ][revival ][of ][the ][appeal.] No order as to costs. 6. Consequently, miscellaneous [petitions pending, ][if ][any, shall ][stand] closed. sD/.KSR+[Hi$rsR /TTRUE sEcrroN rk"=* To 1. 2.3.4.flig'qffi [,.B:rri:'rT;j:"::'"'"'3.4.flig'qffi [,.B:rri:'rT;j:"::'"'"'5 tr*f tffiI3t'flpfl 66KuI[. ][Two CD ][CoPies]ww HIGH COURT DATED:2510912023 ORDERITTA.No.65 of 2007 DISMISSING THE ITTA WITHOUT COSTS g c{"5\+-{,il* 1k\E [s ][r4I]6tJrJ0 6 ri0ll 20ulo[\]IIt1:'+:i. -:" :,. r-i' ,(!'-,-.:_:i -