The Commissioner Of Lncome Tax, Andhra Pradesh-Ll, Hyderabad v. Prasad (Sc For Income Tax)The Court Made The Following Order
High Court
21 Aug 2023 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
The Commissioner Of Lncome Tax, Andhra Pradesh-Ll, Hyderabad v. Prasad (Sc For Income Tax)The Court Made The Following Order
Date of order
21 Aug 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Lncome Tax, Andhra Pradesh-Ll, Hyderabad v. Prasad (Sc For Income Tax)The Court Made The Following Order, the High Court (2023) 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 order — as passed by the High Court
IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD
MONDAY ,THE TWENTY FIRST DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE
PRESENT
THE HON'BLE SRI JUSTICE P.SAM KOSHYAND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
INCOME TAX CASE NO: 2 OF 2004
(Income Tax Case Under Section 256 (2) ofthe Income Tax Act, 196l against the order ofthe lncome Tax Appellate Tribunal Bench 'A' Hyderabad in R.A.No.63/Hyd/99 in ITA No.688 /Hydl 93 dated 15.91998for assessment Year 1989 -90 dated 31.1.2000 preferredthe lncome Tax Appellate Tribunal Bench 'A' Hyderabad in R.A.No.63/Hyd/99 in ITA No.688 /Hydl 93 dated 15.91998for assessment Year 1989 -90 dated 31.1.2000 preferredagainst the Order of the Commissioner of Income Tax -II , Hydcrabad, dated t l-02-1993 inAppeal No. 212 / AC ( IND -2 (2) / CIT (A) -ll 191-92 , preferred against the Order of Asst.Commissioner of Income Tax, Inv.Circle-2(2)Hyderabaddated18-10-1991inL-302.Between:Appeal No. 212 / AC ( IND -2 (2) / CIT (A) -ll 191-92 , preferred against the Order of Asst.Commissioner of Income Tax, Inv.Circle-2(2)Hyderabaddated18-10-1991inL-302.Between:
M/s.Lakshmi Jewellers, Hyderabad.
... Petitioner
AND
The Commissioner of lncome Tax, Andhra Pradesh-ll, HYDERABAD.
...RESPONDENT
Counsel for the Petitioner: SRl. CHALLA GUNARANJAN
Counsel for the Respondent: SRI J. V. PRASAD (SC FOR INCOME TAX)The Court made the following ORDER:
/,,i,
THE HON'BLE SRI JUSTICE P.SAM KOSIrY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
I.T.C.No.2 of 2o04
ORDER:(per t/or t'bL€t Sn Justice P.SAM KOSH:r)
When the matter is taken up for hearing, learned counsclfor the petitioner submitted that she has no instruclions.
ln vicu, of the above, the Income Tax Case is rlismissed forwant of prosccution. There shall be no order as to costs.
As a scquel, miscellaneous petitions, pending if any, shallstand close rl
SD/. M. VIJAYA BHASKARJOINTGISRsEcTloN oFFtcER
\
//TRUE COPY//
To
'1, The-Income Tax Appellate Tribunal, Hyderabad, Bench .u\,, Hyderabad(with records if any)3. 2. The The Asst. Commissioner Commissioner of Income Tax of Income Appeals_Il Taq Inv. , Circle _ Hyderabad2(2) Hyderabad4. 5. One One CC CC to to SRt. SRt. CHALLA J V PRASAD (SC GUNARANJAN FOR TNCOME Advocate TAk) topuafAdv;cate 6. Two CD CopiestOpUClc9-Kul/jak
HIGH COURT
DATED:2110812023
ORDER
lTC.No.2 ot 2004
DISMISSING THE INCOME TAX CASE FORWANT OF PROSECUTIONWANT OF PROSECUTION
WITHOUT COSTS\[%]
$-)(iot)12 it;i1,t\\ [,l]a\ ,}r
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