Itta/7/2013 Of Commissioner Of Income Tax V v. Ch. Jawahar Babu

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A. No.7 of 2013 DATE: 18.06.2013 Between: Commissioner of Income Tax-V,Hyderabad. … Appellant And Sri Ch. Jawahar Babu … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A. No.7 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal has to be dismissed for the following reasons: 1.This appeal is preferred against the common judgment and orderof the learned Tribunal in relation to the assessment years 2002-03to 2005-06. 2.The Income Tax Department preferred an appeal in ITTA.No.522of 2011 and the same was dismissed by a Division Bench of this Court on 16.02.2012 with the following order: “In our opinion, the present appeal filed by the Revenueunder Section 260A of the Act raises only an issue of fact,although it may be a mixed issue of fact and law regarding thegenuineness of the transaction. The Tribunal having come tothe conclusion that the transaction was genuine, there beingno other material on record to suggest to the contrary, we areof the opinion that in any event no substantial question of lawarises for consideration.” Accordingly, the appeal is dismissed. Registry to place on record acopy of order, dated 16.02.2012, passed by this Court in ITTA.No.522 of 2011filed by the Income Tax Department against the very same appellant. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J