Itta/95/2016 Of The Pr.commissioner Of Income Tax, Hyd v. M/S. Demi Realtors, Hyd
High Court
07 Apr 2025 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/95/2016 Of The Pr.commissioner Of Income Tax, Hyd v. M/S. Demi Realtors, Hyd
Date of order
07 Apr 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itta/95/2016 Of The Pr.commissioner Of Income Tax, Hyd v. M/S. Demi Realtors, Hyd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingty, the [appeal ][is ][dismissed ][as having ][become] infructuous.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
TELANGANAcouRr [.?+ ]H|GH I?#ItrEDoF
MONDAY, '''inro riousAND AND TWENTY FlvE
PRESENT
THE HONOURABLE [P'SAM ]
THE HONOURABLE NG RAO NANDIKONDA]
95oF 2016tNcOME TAXTRIBU NAL [A] [NO:]
Appeal [filed ][under Section ][260-A ][of the ][lncome'tax ][Act' ][1961' against]the order [of ][the ][lncome-tax Appellate ][Tribunal' ][Hyderabad' ][Bench ]['A"]Hyderabad [in ][M.A'No'125 ][lHydlz(.1l ][in ][ITA'No'649/Hyd/2013' ][dated ][28'01'2015]for the [year ][2008-09 ][(served ][on ][1E'02'2015) ][preferred against ][the ][orcier ][of ][the]commissioner [of ][rncome ][Tax ][(Appears)Jr, ][Hyderabadr ][in ][lrA.No'O1.2/DGlr]cc-6/Clr(A)-lll [12012-13, ][dt]/d'02'2f,13' ][in ][PAN'No'AAFFDg4OIP' ][preferred]against [the ][order ][passed ][by the ][Dy' ][Commissioner ][of ][lncome ][Tax' ][Central]Circib [-e, ][Hyderabad, ][dt'29'12'2oo9']
Between:
THE PR.COMMISSIONER [TAX' ][HYD' Hyderabad]
...APPELLANT(S)
AND
M/S. DEMI [REALTORS, ][HYD' ][8-3-167/8/133/30'1' ][P.IPJ:No' ][133 Flat ][No ][302']"r'iig''i' k;tyan Nagar' Hvderabad'Lalitha [Nilavam ][npa'tments'3a]L""" ]
...RESPONDENTS
Counsel [for the ][Appellant: ][SRI' J ] [PRASAD (SC FOR INCOME TAX)]
Counsel [for the Respondents: ] The Court [made ][the ][following: ]
tt
THE HONOURABLE [P.SAM ] ANDTHE HONOURABLE [SRT.IUSTTCE ] NANDIKONDA
TTT [No.95 ] [2016]
JUDGMENT[(per ][Hon'ble ][Sri ][Justice ][P'Sam Koshy)]
Heard Ms. [B.Sapna ][Reddy, ][leamed ][Junior ][Standing]Counsel representing [Mr' ][J'V'Prasad' ][leamed ][Senior ][Standing]Counsel for the [Income ][Tax ][Department ][for ][the ][appellant ][and]Mr. A.V.Raghu Ram, [leamed'counsel ][lor ][the ][respondent' ][Perused]the record.
2Considering [the ][submissions made ][by the ][leamed ][counsel]on either side insofar [as ][the ][subsequent ][developments ][that ][have]transpired pursuant to [the ][impugned ][order ][passed]1nM.A.No.125lHyd/204 [dated]1nI.T.A.No.649lHyd/20 13 dated28.01.2015 and the orders [those ]that have been [passed]equently and which are [also ][challenged in ][appeal and ][has ]nowd the High Court [vide ][ITTA.No. ][136 ]of [2024, ]the presentrendered infructuouson either side insofar [as ][the ][subsequent ][developments ][that ][have]transpired pursuant to [the ][impugned ][order ][passed]1nM.A.No.125lHyd/204 [dated]1nI.T.A.No.649lHyd/20 13 dated28.01.2015 and the orders [those ]that have been [passed]equently and which are [also ][challenged in ][appeal and ][has ]nowd the High Court [vide ][ITTA.No. ][136 ]of [2024, ]the presentrendered infructuous
\t
3. Accordingty, the [appeal ][is ][dismissed ][as having ][become]
infructuous. There [shall ][be ][no order ][as ][to ][costs.]
Consequently, [miscellaneous ][petitions pending, ][if ][any, ][shall]
To,
stand closed.
SD/- R. KARTHIKEYANJOINT REGISTRAR
//TRUE COPY//
SECTION OFFICER
The Sales Tax Appellate [Tribunal, ][Bench ]- [A' ][Hyderabad.]
1
2The Commissioner of lncme'Tax [(Appeals)-lll' ][Hyderabad]
,The Dy. Commissioner [of lncome Tax, Central Circle-6, Hyderabad']
4One CC to SRI J V [PRASAD (SC FOR ][INCOME TAX) ][Advocate ][ ]qOne CC to SRl. A [Advocate ] 6Two CD CopiesqOne CC to SRl. A [Advocate ] 6Two CD Copies
HIGH COURT
DATED:0710412025
ORDER
JTTA.No.95 of 2016
DISMISSING THE ITTA
I. 1r. -f HE ll t.q,,..i./,'\'-\:-)(f,,U21 rlJE U6tz)oa*/,*-l.4 Ta 'r i.t)
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