Itta/87/2013 Of The Commissioner Of Income Tax-Iv, Hyderabad v. K.sudha Rani

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.87 of 2013 DATE: 25.06.2013 Between: The Commissioner of Income Tax-IV,Hyderabad. … Appellant And K. Sudha Rani … 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.87 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be admitted on the following suggested questions of law. “1. Whether on the facts and in the circumstances of the case the order of the Tribunal is not perverse? 2. Whether on the facts and in the circumstances of the case the Tribunal is correct in law in holding that the assessee is entitled to claim benefit under Section 10B of the Act?” Having heard the learned counsel for the appellant and going throughthe impugned order, we are of the view that this appeal is not required to beadmitted, as the learned Tribunal has not done anything wrong, either onfacts or law, while following its earlier decision in the same assessee’s casein ITA No.1750/Hyd/2008, dated 30.10.2009. Since nowhere it is suggestedthat the aforesaid earlier decision of the Tribunal has not been accepted orthat an appeal has been preferred against the said decision, we do not seeany reason to interfere with the order impugned and hence, the appeal isliable to be dismissed. Accordingly, the appeal is dismissed. No costs. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J ES