Itta/83/2013 Of The Commissioner Of Income Tax-Iv v. M/S Neuland Laboratories Ltd

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A. No.83 of 2013 DATE: 25.06.2013 Between: The Commissioner of Income Tax-IV,Hyderabad. … Appellant And M/s. Neuland Laboratories Limited,Hyderabad. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A No.83 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal in relation to the assessment year 2000-01 is sought to be admitted on the following suggested substantial question of law. “Whether on the facts and in the circumstances of the caseand in law, the Tribunal is correct in law in dismissing the rectificationpetition filed under Section 254(2) of the Act?” We have heard the learned counsel for the parties and we have gonethrough the impugned order. It appears that the learned Tribunal has decided the matter relying uponits earlier decision in another matter in respect of the same assessee for theassessment year 2000-01. When an identical issue has been decided andthe department has not preferred an appeal by accepting the said decision,there is no wrong on the part of the Tribunal in relying on its earlier decision. Hence, we find no reason to interfere with the impugned order. The appeal is accordingly dismissed. No costs. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J