Itta/799/2006 Of Commissioner Of Income Tax-Ii, Hyderabad v. M/S. Intergraph India Limited

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY, THE NINTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE [A. ] INCOME TAX TRIBU [APPEAL No: ][799 ] [2006] lncome Tax Tribunal Appdal Under [Section ][2604 ][of ][the ][lncome ][Tax ][Act,]1961 arising out of the order of [the ][lncome-Tax ][Appellate Tribunal, ][Hyderabad]Bench ['B'Hyderabad, ]in ITA [No.721lHydl\lO2, for ][Assessment ][Year ][1999-2000]dated 30-08-2005 [preferred against ][the ][order ][of the commissioner ][of ][lncome ][Tax ][,](Appeals-lll), Hyderabad, Appeal No. 3451DCff.2(1)lClT(A)-lll/02-03, [dated:27-05-]2002, prelerred against the Order [of the ][Deputy ][Commissioner ][of ][lncome ][Tax,]Circle-2(1), Hyderabad, P.A.N [/ ]G.l.R [No. ][AAC|7746L ][/ ][l-85, dated ][20-02-2002.] Between: Commissioner of lncome [Tax-ll, ][Hyderabad.] ...APPELLANT AND M/s. lntergraph lndia Limited, 1-8-446 [& ][447, S.P.Road, Secunderabad] ...RESPONDENT counsel for the Appellant: [K. MAMATA, Learned ][senior ][standing ][counsel]for lncome Tax [DePartment] Counsel for the [Respondent: ] [S' ] The Court delivered [the ][fotlowing: ] THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA I.T.T.A. No.799 of 2006 JUDGMENT : 4, e r H o n' b t e -\ t |, t Ll st x.e p. SAM KO S H y ) Heard Ms. KMamzrtha, learned Senior Standing Counsel appearingfor the appellant. 2Tiris appeal under Section 260A of the Income Tax Act,196 1. hasbeen prefcrred by theRcvenue as theappellant againstthe orderdt.30.08.2Ot)5 passed bvthc Incornc Ta-xAppellate Tribu nzrl,[lyderabadbeen prefcrred by theRcvenue as theappellant againstthe orderdt.30.08.2Ot)5 passed bvthc Incornc Ta-xAppellate Tribu nzrl,[lyderabadBench 'B', Hyderabarr, rn LT.A.No.72r /Hyd/2002 ror rhe Assessmenr year1999-2000/Hyd/2002 ror rhe Assessmenr year1999-2000 3. central Board of r)rrcct Taxes (cBDT) has issuecr cirr:ular No. r 7 of2019 dt.08.08.20.19, amending the previous Circula-r No.3 of 201gdt.t1.07.20 I8, bv furtlter cnhancrng ttrc monetary limits for filing appealsb1' the Incorne Tar ))r.partment beforc thc Incorne Tax Appellate Tribunals.High Courts and Suprerne Court as a measure for reducing litigation. Inparagraph 2 of thc said Circular, we find that the monetary limit fixed forfiling an appeal belore tl,rc Hrgh C(,urt is Rs.1.OO crore. 4. Irr the instartr appcai, tax ellect is well belou, the monetarl, lirnit. 5. Therefore, tJre appcal lrlscl by the l)cpartment is clisrnissed in tr:rms ofthe aforcsaid Circulirr No. t7 of 20 l9 dt.Og.O8.20 t qI{ower t_.r if thc appe:alcomcs wrthin tlre er<:e ptit_rn uDdcr ;.,aragraph l0 o1- Circrrlar No.3 of 2O ig. rt would be open to the Income Ta_x Department to seek revival of the appealNo order as to costs, 6Consequenfly, miscellaneous petitions pending, if any, shall standclosedpetitions pending, if any, shall standclosed sd/-M'r'/f;'A."iltffi^=Fc& //TRUE COPYII To, SECTION OFFICER 1The Income-Tax Appellate Tribunal, Hyderabad Bench , a2The Commissioner of lnconne Tax ' (Appeals-lll)' Hyderabad'B, Hyderabad.a2The Commissioner of lnconne Tax ' (Appeals-lll)' Hyderabad'B, Hyderabad.JThe Deputy comri..ionu,. 4.*ffi :?,.r*ft #^,^;'.::,;lli.",'"";1il;I11,. [jTj,,,]:?,.r*ft #^,^;'.::,;lli.",'"";1il;I11,. [jTj,,,] One CC to SRt S. RAV|, Advocate f)Two CD Copies kam P^s" '.- 'r:- :.: HIGH DATED: [09/08'/2023] JUDGMENT ITTA.No.799 [of ][2006] ITTA IS ,4*1* '. ' =LA r,,'{;J-ftl' [r)]'--&oL,.i=ssFv(\.*atb;,).: