Itta/82/2018 Of The Pr.commissioner Of Income Tax v. M/S.bommidala Enterprises(P) Ltd
High Court
20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/82/2018 Of The Pr.commissioner Of Income Tax v. M/S.bommidala Enterprises(P) Ltd
Date of order
20 Aug 2025
Assessment year(s)
2009-2010, 2009-10
Outcome
Dismissed
Case summary
In Itta/82/2018 Of The Pr.commissioner Of Income Tax v. M/S.bommidala Enterprises(P) 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
APHC010795992017
IN THE HIGH COURT OF ANDHRA PRADESH0IAT 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: 82 OF 2018
Appeal under section 260A of the Income Tax Act-1961, aggrieved bythe order dated 07.04.2017 in I.T.A.No.274A/izag/2012 (Assessment Year2009-2010) before the Income Tax Appellate Tribunal, VisakhapatnamBench, Visakhapatnam, preferred against the order of the Commissioner ofIncome Tax (Appeals), Guntur, dated 30.03.2012 bearing Appeal No. ITANo.0320, 0319 & 0279/CIT(A)/GNT/2011-12, which was preferred againstthe order of the Additional Commissioner of Income Tax, Range-2, GunturinPAN/GIR.No:AAACB9064G/A.Y.2009-2010/ITO/Guntur,dated30.12.2011.Between:
The Pr. Commissioner of Income Tax, Guntur
...Appellant/Respondent
AND
M/s Bommidala Enterprises (P) Ltd, D.No. 8-24-53, Mangalagiri[Road]Guntur
...Respondent/Appellant
L
1
Counsel for the Petitioner: Sri Santhi Chandra (Standing[Counsel][ for]Income Tax Dept.)v’fiIncome Tax Dept.)v’fi
Qoiinsel for the Respondent: Sri Dundu Manmohan
k
The Court made the following:
APHC010795992017
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: 82/2018
Between:
1. THE PR.COMMISSIONER OF INCOME TAX,, GUNTUR
...APPELLANT
AND
1.M/S BOMMIDALA ENTERPRISESP LTD,D.No.8-24-53,MangalagiriRoad,Guntur
...RESPONDENTAppeal under sectionagainst ordersto set aside the order of theIncome-taxAppellateTribunal,VisakhapatnamBench,Visakhapatnam,inITA.No. 274A/izag/2012,dated 07-04-2017 for A.Y2009-10.
lANO: 1 OF 2018
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 todispense withthefilingof certified copy of the orderof theincome TaxAppellate Tribunal order in ITA No. 274/Vizag/2012, dated 07-04-2017, and topass
lANO: 2 OF 2018
Petition under Section 151 CPC praying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleased tocondone the delay of 174 days in representing the ITTA and to passCounsel for the Appellant:
1.ELE
Counsel for the Respondent:
1.DUNDU MANMOHAN
The Court made the following:
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL N0.82 of 2018
JUDGMENTirPer Hon’ble Sri Justice Battu Devanand)
Learned counsel for the appellant has placed a copy[of][ the][ certificate]issued by the Deputy Commissioner of Income Tax,Circle-1 (1),Guntur,whereinit is stated that the appeal filed by the department[in][ I.T.T.A.No.82][ of]2018isto be withdrawn,in view of the tax effect involvedin the caseisRs. 1,14,11,794/-, which is below monetary limits. Accordingly, learned counselsought 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.]
//TRUE COPY//
Sd/- S.V.S.R.MURTHYJOINT REGISTRAR
SECTION OFFICER
To.
1. TheIncomeTaxAppellateTribunal,VisakhapatnamBench,Visakhapatnam.Visakhapatnam.
2. The Commissioner of Income Tax (Appeals), Guntur.
3. The Additional Commissioner of Income Tax, Range-2,[Guntur.]
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.]
//TRUE COPY//
Sd/- S.V.S.R.MURTHYJOINT REGISTRAR
SECTION OFFICER
To.
1. TheIncomeTaxAppellateTribunal,VisakhapatnamBench,Visakhapatnam.Visakhapatnam.
2. The Commissioner of Income Tax (Appeals), Guntur.
3. The Additional Commissioner of Income Tax, Range-2,[Guntur.]
4. One CCtoSri Santhi Chandra, Standing CounselforIncome TaxDepartment, High Court of Andhra Pradesh. Department, High Court of Andhra Pradesh.
5. One CC to Sri Dundu Manmohan, Advocate
6. Two CD Copies
SAM
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HIGH COURT
DATED:21/08/2025
JUDGMENT
I.TT-A. No. 82 of 2018
.vvCP\ia' 7 SEP 2025*ICo'ffentSectio
dismissing the I.T.T.A AS WITHDRAWN
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