In The Commissioner Of Income Tax-Iv,Hyderabad v. Varalakshmi, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA
AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 240 of 2014
Date: 02.04.2014
Between:
The Commissioner of Income Tax-IV,Hyderabad.
… Appellant
And
Mr. V. Varalakshmi
… Respondent
This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 240 of 2014
JUDGMENT:(Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
We do not find any reason to interfere with the judgment andorder of the learned Tribunal, as we notice that the learned Tribunal hasremanded the matter for fresh hearing with the finding that no opportunityof hearing was given to the assessee. No element of law is involved inthis appeal.
Hence, the appeal is dismissed. No order as to costs.
___________________
K.J. SENGUPTA, CJ
Date: 02.04.2014ES
___________________
SANJAY KUMAR, J
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