Sd/[. ]C v. Mallikarjuna][[Varma ]]\

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY, THE NINTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM.KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 670 OF 2005 lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act,1961 arising out of the order of the lncometax Appellate Tribunal, Hyderabad Bench' A' Hyderabad, in ITA No.492lHydl2o12, for Assessment year 1997-98 dated 31-1_2006 preferred against the Order of the Commissioner of Income Tax , (Appeals)-lV,Hyderabad, Appeal No. 374IJCSR-4/CtT(A)tV/01-02,dated:27-O3-2OO2, preferredagainst the Order of the Joint Commissioner of lncome Tax (ASSTS.), SpL. Range_4, Hyderabad, PAN/clR No. S-109, dated 20-01-2000. Between: The Commissioner of lncome Tax-lll, Hyderabad. ...APPELLANT AND M/s. Srinivasa Food and Feeds (P) Ltd., Srinivasa House, plot No. 1028, RoadNo.45, Jubilee Hills, Hyderabad.No.45, Jubilee Hills, Hyderabad. ,..RESPONDENT Counsel for the Appellant: Mr. J.V. PRASAD, Learned Senior Standing Counsel Counsel for the Respondent: SRI Y. RATNAKARThe Cotrt delivered the following: JUDGMENT HE HON'BLE SRI JUSTICE P.SAI\T KOSH-T AND THI I]ON'BLE SRI JUSI'ICE A. LAXM]: NARI\-ANA . No.67O of 2OO6I{J.A JLTDGMENT.,.,,. P SAlrt KOSHyi Heard I\1 ,i \'. I)rasird. lcrrnecl Ser-rior Starrclin,p 1l ,un;el appcaring for [: ]hc apPellzur 2. This :rJrp al undciS('( Lron -16()A of the IDC rme l:r, Ar:t,196 l, hasbeen prcl, rrr',1 l:r tl.rt.l?r'r'errrrt as thc zrpi;el antL?,lln.; Ithe orderdt.31.01.2()U() 1 ,r. scci b,.:ll( lr('onti ['la.r ]Appell: tc [,l ]rlri;1. l{1'derabadBench 'A', I lvrlr a rir l, r nl'1',\.\o.,{92lH1.d/2002 il r tr,\s:irtssmcnt Year)997 9f.\. 3. (-cn iriti I.'. ;.r1 of l)rrr:r.r [.lirx,:s ](CBD,f) has rssrred ( ir_crrlar No. I7 of20 19 dr.C8. OtjLr i!1, arncr)(hng, tho prcvious Cir<:uLu- No.3 of 2O1gclr.L1.07.20tB1 llrrthcr t'nlriurcrrrrg lllc monerilr\,- lirnrt; lor 11ing appealsbt tl'rc lncrtnt r:r\ I-,cpartmcnt lrt:lllrc the Income l.:tr: .\:r1.c lli re l\-rbtrn:rls.High Courls r;r rSt.rprerne Courl as .t rrr.tilsurc lc,r I e ,-l r<.Lng iitrqation Inparagr:tph 12 o1'rt said Citr:ltlar. r,,.e ilnd that lhc rrr,)r.(t::\. limit ttxed fr.rrfilrng all af,l)c.rlt ror,.: thr. l{igh Coirrl is [?s. ] 00 r:rorc 4 In tlLr'. tsrrt ,ipp( ill til'i arii (.1 ls \\(-ll beloi.\ ht. nt,,r. tt:rr r [imit 5. Ther clirrrl tr(' irpp('iii lllcd bv tltr, I)c,p.irtm(.nl is clis rrLssr.<l ir, rcrms ofthr: alot csi, trl' iirr Nrr )7 ol' )O l9 rlt.0g.0g l20 l!,. ttour..er., r1 t),rc appe:rlt-':l nt es r,r.iti r;r tl, \ccl)lrolt ttnrlcr 1:,ar:rqraplr l0 oI (jrrculllr i,Jo.3 of 2t) ltj. r, tI I would be open [to the ][lncome ][Tax Department ][to ][seek ][revival of the ][appeal]No order as to [costs] 6Consequently, [miscellaneous ][petitions ][penchng' ][if ][any' ][shall ][stand]closed sd/[. ]C. V. [ ]\ [ ]\JOINT REGISTRAR \LgJOINT REGISTRAR \Lg //TRUE SECTION To, 1. The lncome{ax [Appellate ][Tribunal' ][Hyderabad ][Bench ][' ][A' Hyderabad'] 2. The [Commissioner of lncome ][Tax ]' [(Appeals)-lV' ][Hyderabad'] 3. The [Joint Commissioner ][of ][lncome Tax (ASSTS ][)' ] [Range-4' ][Hyderabad] 4. One [to ] [J.V' ][PRASAD' SC FOR lT ] ] 5. One [to ] [RATNAKAR' Advocate ] ] 6. Two [CoPies] kam I HIGH COURT DATED:09108 2023 JUDGMENT lTTA.No.670 r{'2006 ITTA IS D!SI\ilISSED 1i\./'.($.;ilIh:,!>*.,ts"i.a\[\].r).,, >,li,z\-. i.-\ [r +/].\--::=;-'''[{1]"i'1'5Jis\\