The High Court dismissed the Revenue's appeal against a Tribunal order, citing a prior judgment (01.10.2010) holding prejudice. The appeal is dismissed in the same circumstances.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND
THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A No.570 of 2012
Date: 18.12.2012
Between: Commissioner of Income Tax-VI, Hyderabad
… Appellant AND
Pindi Sudhakar Reddy, 7-2-21, Byramalguda, Saroornagar, Hyderabad
… Respondent
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND
THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A. No.570 of 2012
JUDGMENT (Per the Hon’ble Sri Justice Goda Raghuram):
By the judgment of this Court dated 01.10.2010 in I.T.T.A.No.499 of 2010, Revenue’s appeal against a common order of the Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench in three appeals was dismissed insofar as the Revenue’s appeal was preferred against I.T. (S.S) A.No.71/Hyd/2005. The present appeal is preferred against the same common order insofar it pertains to I.T. (S.S) A.No.70/Hyd/2005.
In the circumstances and for the reasons alike as recorded in the judgment of this Court dated 01.10.2010, this appeal is also dismissed as all the three appeals in respect of which the common order of the Tribunal was passed pertain to block assessment for the period 198687 to 1996-97, in respect of the respondent- assessee. No costs.
JUSTICE GODA RAGHURAM
Date: 18.12.2012
JUSTICE M.S.RAMACHANDRA RAO
va
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A.No.570 of 2012 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram)
Date: 18.12.2012
va
1 issue framed by the court
Whether the present revenue appeal admitting earlier prejudice regarding the common order should be allowed or dismissed insofar as it pertains to I.T. (S.S) A.No.70/Hyd/2005.
Commissioner of Income Tax-VI, Hyderabad
Pindi Sudhakar Reddy
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
