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Itta/794/2017 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/794/2017 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)
2009-2010
Outcome
Dismissed

Case summary

In Itta/794/2017 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

f APHC011409252016 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI THURSDAY, THE TWENTY FIRST DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 794 OF 2017 Appeal under section 260A of the Income Tax Act-1961,[aggrieved][ by]the order dated 11.12.2015 in I.T.A.No.242A/izag/2012[(Assessment][ Year]2009-2010) before the Income Tax Appellate Tribunal,[Visakhapatnam]Bench, Visakhapatnam,preferred against the order of[the][ Commissioner]of Income Tax (Appeals), Guntcir, dated 03.04.2012[bearing][ Appeal][ No.]ITA No.0221/CIT(A)/GNT/2011-12, which was preferred[against the][ order][ of]theAssistantCommissionerofIncomeTax,Circle-1(1),GunturinPAN/GIR.No:AABCK6024G/A.Y.2009-2010/ITO/Guntur, dated[22.12.2014.]Between: The Pr. Commissioner of Income Tax, Guntur ...Petitioner AND M/s Kallam Housing & Real Estates (Pvt.) Ltd., D.No.[1-2-8,][ 1st][ Lane]J.K.C.Nagar, Guntur. ...Respondent Coiinsel 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 APHC011409252016 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMAINCOME TAX TRIBUNAL APPEAL NO: 794/2017 Between; 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1.M/S KALLAM HOUSINGREAL ESTATESPVT LTD, D.No. 1-2-8,[1st]Lane, J.K.C.Nagar, Guntur. ...RESPONDENT against orders Appeal under section lA NO: 1 OF 2017(ITTAMP 792 OF 2017 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition,[the][ High Court][ may][ be][ pleased][ to]condone the delay of (530) days in representing the[I.T.T.A][ and][ 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 DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.794 of 2017 JUDGMENT^fPer Hon’ib/e Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy[of][ the][ certificate]issuedby the Deputy Commissioner of Income Tax,Circle-1 (1),Guntur,wherein it is stated that the appeal filed by the department[in][ I.T.T.A.No.794][ of]2017is to be withdrawn,in view of the tax effect involvedin the caseisRs.29,52,186/-, which is below monetary limits. Accordingly,[learned][ counsel]sought permission of the Court to withdraw this appeal. 2.Copy of the certificate is placed on record. Permission is granted. 3.Accordingly, the Income Tax Tribunal Appealis dismissedaswithdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any,[shall][ stand][ closed.] Sd/- S.V.S.R.MURTHYJOINT REGISTRAR//k //TRUE COPY// SECTION OFFICER To, 1. TheIncomeTaxAppellateTribunal,VisakhapatnamBenchVisakhapatnam.Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Guntur. 3. The Assistant Commissioner of Income Tax, Circle-1(1), Guntur. # 4. One CCtoSri Santhi Chandra, Standing Counselfor Income TaxDepartment, High Court of Andhra Pradesh. Department, High Court of Andhra Pradesh. 5. One CC to Sri G V N Hari Advocate 6. Two CD Copies SAM vna HIGH COURT DATED:21/08/2025 JUDGMENT ITTANo. 794 of 2017 DISMISSING THE I.T.T.A AS WITHDRAWN
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