Itta/97/2023 Of Sunil Kumar Ahuja v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD TUESDAY, THE EIGHTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LA(MI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 97 OF 2023 Income Tax Tribunar Appear Under section 260-4 of the rncome Tax Act, 1g61arising out of the order of the rncome-tax , ,Appelate Tribunar, Hyderabad Bench A Appelate Tribunar, Hyderabad Bench A Hyderabad, in lrA No.158/Hydl2o22, for assessment year 20.10-1.1 dated 1g-05_2023 preferred against the order of the commissioner of rncome Tax (Appears)-11,2023 preferred against the order of the commissioner of rncome Tax (Appears)-11,Hyderabad, Appear No.100g2t2o1g-2o dared:28-02-2022, preterred against theorder of the Deputy commissioner of rncome Tax centrar circre-1, HyderabadPAN/clR No.ABLPA2B22L dated 31-03-2013.order of the Deputy commissioner of rncome Tax centrar circre-1, HyderabadPAN/clR No.ABLPA2B22L dated 31-03-2013. Between: 9qlit Sylgt 4huja, [S/o ][Late ][K.N.Ahujar ]4Sqd [54 ][years, ]Occ. Business, R/oH.No-6-3-596/72, Naveen Nagar, Bdhind [" ]Taj Kiishna, [-til;"-r;bil"ibA"ru:]ABLPA2822L) ...APPELLANT AND Assistant Commissioner of lncome Tax, Central Circle [.1(1 ]), Hyderabad), Hyderabad ...RESPONDENT lA NO: 1 OF 2023 Petition under section 151 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High court may be pleased todispense with the filing of certified copy of the order dated 18-05-2023 passed byl!" [lncome ][Tax ][Appellate Tribunal, ][,A, ][Bench, ][Hyderabad, ]in finNo. 1 58/Hyd/2022 dated 1 B-OS-2O23. Counsel for the Ap ellant: SRIB. NARSIMHA SHARM A, Le: rrred SeniorCounsel representi g on behalf SRI KAILASH NATH P S S Counsel for the Rer cr>ndent: SRI J.V. PRASAD, Leanred Sr:nior StandingC:ounselC:ounsel The Court deliverer tl-re following: JUDGMENT II THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA I.T.T.A. No.97 of 2023 JUDGMENT:1per LIoi,ble Si Justice p.SAM KOSHY) Heard Sri.B.Narsimha Sharma, lezuned Scnior Counsel representingon behalf Sri.Kailash Nat1- p S S, learned counsel for the apellant andSri J.V.Prasad, learnedSenior Standing Counsel appearing for therespondent. 2. This appea_l under Section 260A of the lncome .l.ax Act, 1961, hasbeen preferred by the appellant against the order dt. 1g.05.2023 passed bythe Income Tax Appellate Tribunal, Hyderabad Bench A,, Hyderabad, inLT.A.No.158/Hyd/2022 for the Assessment year 2010_II. 3. The Assessing Officer while taking into account has disallowed theclaim of the appellant, so far as the income from agriculture shown by theappellant. The said view of the Assessing Officer was affirmed by the CIT(A)so also by the ITAT. This Court having gone through the impugned orderspassed by the Assessing Officer and also the orders passed in appeal bothby the clr(A) as also by the ITAT, we are of the considered opinion that theauthorities concerned have given proper justihcation arrd reasons fordisa.llowing the claim of the appellant. 4 4In view of the sarne, this Court does not find any substantial questionof law involvcd in the instzLnt appeal and the grounds raised by the appellantin the present appeal are al.r questions of fact, which has been dulyconsidered and answered by the Assessing Officerof law involvcd in the instzLnt appeal and the grounds raised by the appellantin the present appeal are al.r questions of fact, which has been dulyconsidered and answered by the Assessing Officer I I AccorclLtlglr. [LL: ][zqlpcal ][st:rnds ][reje ][cted' ][No ][tlrclc ][asi ][1c ][)st''] 5 m iscellat' [cor-t ][s ][petitions ][pcudinlf ][if arL' ][shali ][slilllcl] 6Cottscclttt [rt ]" closed Sd/. I:. SRINIVASA .roll.lr t/ //TRUE COPY// SECTION To, 4 4In view of the sarne, this Court does not find any substantial questionof law involvcd in the instzLnt appeal and the grounds raised by the appellantin the present appeal are al.r questions of fact, which has been dulyconsidered and answered by the Assessing Officerof law involvcd in the instzLnt appeal and the grounds raised by the appellantin the present appeal are al.r questions of fact, which has been dulyconsidered and answered by the Assessing Officer I I AccorclLtlglr. [LL: ][zqlpcal ][st:rnds ][reje ][cted' ][No ][tlrclc ][asi ][1c ][)st''] 5 m iscellat' [cor-t ][s ][petitions ][pcudinlf ][if arL' ][shali ][slilllcl] 6Cottscclttt [rt ]" closed Sd/. I:. SRINIVASA .roll.lr t/ //TRUE COPY// SECTION To, 1. The The [[lncomr:-1]]x Appellate [Tribunal' ][Hyderabad ][Bench' ] [Hyderabad']2. The [Cornmis]o 1er of [lncome Tax ][(Appeals)-1 ][1' ][tlyder; ][bitd']3. The [Deout'7 ][(]rrnmission€rr [of ][lncome Tax ][Centra ][Circle ]'-1' [H'Tderabad]4. One [to ][S]tl KAILASH [S, ][Advocat: ][[OPIJ( ][']]5. One One [ [to ][I]][[to ][I]][[I]]1l J.V. PRASAD [Learned Senior ] [andin J ][(lounsel ] ]2. The [Cornmis]o 1er of [lncome Tax ][(Appeals)-1 ][1' ][tlyder; ][bitd']3. The [Deout'7 ][(]rrnmission€rr [of ][lncome Tax ][Centra ][Circle ]'-1' [H'Tderabad]4. One [to ][S]tl KAILASH [S, ][Advocat: ][[OPIJ( ][']]5. One One [ [to ][I]][[to ][I]][[I]]1l J.V. PRASAD [Learned Senior ] [andin J ][(lounsel ] ] 1. The The [[lncomr:-1]] 5. One One [ [to ][I]][[to ][I]][[I]] 6. Two [C'cP ][:s] kam HIGH COUR' DATED:08 rct 12023 JUDGMENTlTTA.No.97 o'2023 THE APPEAI- STANDSREJECTED a\.t+^{:s.).\Z, i:-:ii i [,r ]-..:/i:::-=-::2 Iu:rs--+ ---a:,, [-, ]-]/ [rS]/-r'\ L[)D]