Itta/752/2014 Of The Commissioner Of Income Tax-I v. Ap State Seeds Development Corporation Ltd
High Court
30 Jan 2015 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/752/2014 Of The Commissioner Of Income Tax-I v. Ap State Seeds Development Corporation Ltd
Date of order
30 Jan 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/752/2014 Of The Commissioner Of Income Tax-I v. Ap State Seeds Development Corporation Ltd, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 752 of 2014
DATED:30.01.2015
Between:The Commissioner of Income Tax-I,Hyderabad.And
… Appellant
A.P. State Seeds Development Corporation Ltd.,Hyderabad.
….Respondents
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 752 of 2014
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta)
This appeal has to be dismissed as it appears thatSection 43-B(f), reliance on which is placed by theRevenue as regards the applicability of law in this case, hasalready been struck down by the Kolkata High Court. Although, anS.L.P. is preferred against that judgment, however, we feel thatunless and until the aforesaid judgment of the Kolkata High Courtis reversed and the aforesaid provision is brought back to thestatutory book, we cannot entertain this appeal.
Accordingly, this appeal is dismissed. No order as to costs.
__________________
K.J. SENGUPTA, CJ
_________________
SANJAY KUMAR,
J
30[th ]January, 2015
Pnb
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