In Rc/29/1999 Of Toshniwal Brothers P Ltd Hyd v. Commissioner Of Income Tax A P Hyd, the High Court (2012) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE B.N.RAO NALLA
R.C. No. 29 of 1999
ORDER(Per the Hon’ble Sri Justice Goda Raghuram):
This is a case referred by the Income Tax Appellate Tribunal,Hyderabad ‘B’ Bench under Section 256 (1) of the Income Tax Act,1961 on the basis of a reference sought by the assessee.
Notice on this reference was returned un-served on theassessee with a postal endorsement that the assessee has left theaddress furnished during its appeal to the Tribunal inI.T.A.No.1138/Hyd/1994.
In the circumstances, as there is no representation on behalf ofthe assessee at whose instance the reference is made, we decline toanswer the reference.
JUSTICE GODA RAGHURAM
Date: 10.10.2012
va
JUSTICE B.N. RAO NALLA
THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE B.N.RAO NALLA
R.C. No.29 of 1999 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram)
va
Date: 10.10.2012
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