The High Court dismissed an appeal preferred under Section 260-A of the Income Tax Act, 1961 at the stage of admission, relying on the precedent set in Commissioner of Income Tax Vs. Agricultural Market Committee.
Appeal dismissed at the stage of admission. No costs.
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HONOURABLE SRI JUSTICE GODA RAGHURAM
AND
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A.No.511 of 2012
JUDGMENT (per Hon’ble Sri Justice Goda Raghuram):
Sri S.R.Ashok, learned Senior Counsel for the Revenue
the party in this appeal, preferred under Section 260-A of the Income Tax Act, 1961, fairly states that in view of the decision of
this Court in Commissioner of Income Tax Vs. Agricultural
Market Committe e[1] , this appeal requires to be rejected.
2. In view of the submission, appeal is dismissed at
the stage of admission. No costs.
JUSTICE GODA RAGHURAM
__________________________________ JUSTICE M.S.RAMACHANDRA RAO
Date:15-11-2012 kvr
[1] (2011) 336 ITR 641 (AP)
2 issues framed by the court
Whether the appeal preferred under Section 260-A of the Income Tax Act, 1961 requires to be allowed in view of the decision in Commissioner of Income Tax Vs. Agricultural Market Committee.
Whether the appeal can be dismissed at the stage of admission based on the cited judicial precedent.
Colour shows how this judgement treated each authority
Commissioner of Income Tax Vs. Agricultural Market CommitteeRelied on¶7
(2011) 336 ITR 641 (AP)
2 provisions across 2 enactments
Sri S.R. Ashok
Commissioner of Income Tax
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
