The Lncome Tax Officer, Ward - 2, Kothagudem v. Krishna Koundinya

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABADMONDAY ,THE SEVENTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYTHE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 284 OF 2008 Appeal filed under Section 260(,A) of the lncome-Tax Act., 1961, against theorder dated. 20.M.2007 passed in lTA.No. 245lHydl20o7 for the assessment year1998-1999 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench ['A'](SMC) preferred against the Order dated. 28.11.2006 passed in Appeal.No284IKGM/C|T(A)N106-07 for the Assessment yeall998-1999 on the file of theCommissioner of lncome Tax (Appeals), Vijayawada preferred against theAssessment Order dated: 06.10.2006 passed in PAN/GIR No. V-315 on the file ofthe lncome Tax officer, Ward-2, Kothagudem. Between: M/s. Viiaya Wines, Khammam ..APPELLANT AND The lncome Tax Officer, Ward - 2, Kothagudem ...RESPONDENT Counsel for the Appellant: Sri Srinarayan Toshniwal representingSri A. V. Krishna Koundinya Counsel for the Respondent: Ms. Sapna, Junior Standing Counsel for lncomeTax The Court delivered the following JUDGMENT: t I THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE NARSING RAONANDIKONDA ITTA No.284 OF 2008 JUDGMENT gter Hon'hle Sri Justice P.Sam Koshy) Heard N{r. Srinarayan Toshniwal, leamed counsel representing Mr. A.V.Krishna Koundinya, leamed counsel for theappellant and Ms. Sapna, leamed Junior Standing Counsel for theappellant and Ms. Sapna, leamed Junior Standing Counsel for theIncome Tax Department for the respondent. Perused the record 2. The instarrt appeal was admifted on the question of law as towhether thc Trit,unal was.iustified in holding that the assessee firmis not entitled lo registration more so after the requirements ofSection 18.1 of the Income Tax Act, l96l are satisfied 3. Today, u,'ren the matter is taken up.for hearing, it has beenbrought to our notice that identical matters have already beendecided by this l{igh Court as early as in 20l l in the case ofCommissioner of Income Tax v. Swarna Bar & Reslauran/ andthe said view has also been recently followed by this Division '(20r [1) ]334 ITR 387 (AP) ,I Bench in ITTA No. I 66 of 2008, decided on 18.12.2024. We are in respectful agreement with the decision rendered in aforesaid ITTA and the instant appeal, therefore, stands decided' against theappellant. 4. The appeal fails and is, accordingly, dismissed. There shall be no order as to costs Consequently, miscellaneous petitions pending, if any, shall Sd/- A.V.S.S.C.S.M. JINT REGISTRAR stand closed //TRUE COPY//s CTION OFFICER To, '1 . The lncome Tax Appellate Tribunal Hyderabad Bench ['A' ][(SMC)] 2. The Commissioner [of lncome Tax (Appeals)' Vijayawada] 3. The lncome [Tax officer, Ward-Z' Kothagudem'] 4. One CC to Sri [A. ][V. ][Krishna Koundinya, Advocate ][ ] 5. One CC [to Ms. ][Sapna' Junior ][Standing Counsel ][for ][lncome ][Tax ][Department]loPUclloPUcl 6. Two CD [CoPies] VH/gh 1* \ HIGH COURT DATED: 17t0212025 JUDGMENT ITTA.No.284 of 2008 DISMISSING THE ITTA q.Ut ..jr.1',<i [$r.a1]e((t04 2[6)irlZ:l*1/\.\: t:..,, -. \'_ <* -'-.*--:;-l'f r..,,t( '_gy'