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
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