Case LawHigh Court › Itta/765/2017 Of The Pr. Commissioner Of...

Itta/765/2017 Of The Pr. Commissioner Of Income Tax v. M/S Kallam Housing & Real Estates(Pvt) Ltd

High Court 20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/765/2017 Of The Pr. Commissioner Of Income Tax v. M/S Kallam Housing & Real Estates(Pvt) Ltd
Date of order
20 Aug 2025
Assessment year(s)
2008-2009
Outcome
Dismissed

Case summary

In Itta/765/2017 Of The Pr. Commissioner Of Income Tax v. M/S Kallam Housing & Real Estates(Pvt) Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

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

APHC011409132016 IN THE HIGH COURT OF ANDHRA PfRADESH IiSA ar;j >o,cS* AT AMARAVATI THURSDAY, THE TWENTY FIRST DAY OFUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DE /ANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 765 OF 2017 Appeal under section 260A of the Income Tax Act-1961aggrieved bythe order dated 11.12.2015 in I.T.A.No.316/Vizag/2012 (Assessment Year2008-2009) before the Income Tax Appellate Tribunal, VisakhapatnamBench, Visakhapatnam,preferredagainsttheorderoftheAssistantCommissionerof Income Tax Circle-1(1),Guntur,dated27.03.2014bearingAppealNo.ITANo.263/CIT(A)-1/GNT/2008-09,whichwaspreferred against the order of the Assistant Commissiorer of Income TaxCircle-2(1),GunturinPAN/GIR.No:AABCK6024G/A.Y.2008-2009/ITO/Guntur, dated 20.12.2010.Between: The Pr. Commissioner of Income Tax, Guntur. ...Appellant AND M/s Kallam Housing & Real Estates (Pvt) Ltd., D.No.1-2-8,1st LaneJKC Nagar, Guntur. ...Respondent Counsel for the Petitioner: Sri Santhi Chandra (Standing[Counsel][ for]Income Tax Dept.) Counsel for the Respondent: Sri G V N Hari The Court made the following: APHC011409132016 IN THE HIGH COURT OF ANDHRA PR ADESHAT AMARAVATI[3545](Special Original Jurisdiction) THURSDAY,THE TWENTY FIRST DAY OF Al GUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 765/2017 Between: 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1.M/S KALLAM HOUSINGREAL ESTATESPVT LTD,D.No.1-2-8,1[st]Lane, JKC Nagar, Guntur ...RESPONDENT Appeal under sectionagainst orders lA NO: 1 OF 2017(ITTAMP 757 OF 2017 Petition under Section 151 CPCpraying that in the[c][ rcumstances][ stated]in the affidavit filed in support of the petition, the High Coun; may be pleased tocondone the delay of 531 days in representing the ITTA an J to pass. Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following: THE HON’BLE SRI JUSTICE BATTU DEVA MAND & THE HONOURABLE SRI JUSTICE A. HARI HARAN ^DHA SARMA INCOME TAX TRIBUNAL APPEAL N0.765 of 2017 JUDGMENTr^Per Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a cc oy[of][ the][ certificate]issuedbytheDeputy Commissionerof IncomeTax,Circle-1 (1),Guntur,wherein it is stated that the appeal filed by the department[in][ I.T.T.A.No.765][ of]2017istobe withdrawn,in view of thetaxeffectinvc vedinthecaseisRs.29,52,186/-, whichis below monetary limits. Accordin jly, learned counselsought permission of the Court to withdraw this appeal. 2.Copy of the certificate is placed on record. Pe mission is granted. 3.Accordingly,the Income Tax Tribunal Appe alisdismissedaswithdrawn. There shall be no order as to costs.withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if anyshall stand closed. //TRUE COPY// Sd/- S.V.S.R.MURTHYJOINT REGISTRAR// ^ SECTION OFFICER To, 1.The Income Tax Appellate Tribunal, Visakhapatnam Bench,Visakhapatnam.Visakhapatnam. 2.The Assistant Commissioner of Income Tax Circle-1 (1),[Guntur.] 3.The Assistant Commissioner of Income Tax, Circle-2 (1), Guntur. 4.One CC to Sri Santhi Chandra (Standing Counsel for Income Tax Dept.)Advocate Advocate One CC to Sri G V N Hah Advocate 5. 6. Two CD Copies HIGH COURT DATED:21/08/2025 JUDGMENT ITTA No. 765 of 2017 Z17 SEP 2025“o^ . CurresU Section DISMISSING THE I.T.T.A AS WITHDRA IVN I
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan