Itta/71/2013 Of Commissioner Of Income Tax -Ii v. M/S. Sirpur Paper Mills Ltd
High Court
23 Jul 2013 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/71/2013 Of Commissioner Of Income Tax -Ii v. M/S. Sirpur Paper Mills Ltd
Date of order
23 Jul 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/71/2013 Of Commissioner Of Income Tax -Ii v. M/S. Sirpur Paper Mills Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Issue: Ashok,learned counsel for the appellant, to ascertain as to whether anyappeal has been preferred against the judgment of the Tribunal inassessee’s own case in the earlier assessment order.
Decision: We, therefore, dismiss this appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)
PRESENT
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE K.C. BHANU
INCOME TAX APPELLATE TRIBUNAL APPEAL NO.71 OF 2013
DATED:23.7.2013
Between:
Commissioner of Income Tax-IIHyderabad … Appellant
And
M/s. Sirpur Paper Mills Limited5-9-22/1/1, I FloorAshoka ChambersAdarsh NagarHyderabad … Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE K.C. BHANU
I.T.T.A. NO.71 OF 2013
JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
On 9.7.2013, we adjourned the matter to enable Mr. S.R. Ashok,learned counsel for the appellant, to ascertain as to whether anyappeal has been preferred against the judgment of the Tribunal inassessee’s own case in the earlier assessment order. Today heinformed this Court that he is unable to ascertain whether any appealhas been preferred.
We have gone through the impugned judgment and order of thelearned Tribunal.
It appears, the learned Tribunal has followed its earlier decisionin assessee’s own case. In that case, the order of the Delhi Tribunalhas been followed. As there has been no information about preferringof appeal against the judgment and order of the Delhi Tribunal, we donot find any reason to interfere with the impugned judgment and order.
We, therefore, dismiss this appeal. There will be no order as tocosts.
________________________
K.J. SENGUPTA, CJ
______________________
K.C. BHANU, J
23.7.2013
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