The High Court dismissed the income-tax appeal by expressly following the precedent set in CIT vs. R. Narayanara without detailed reasoning.
Appeal dismissed; no order as to costs.
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.
HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A No.162 OF 2004
17-12-2014
BETWEEN
Commissioner of Income Tax, Rajahmundry
…Appellant
And
M/s. A. Venkata Rao & Others, Nagulapalli
…..Respondent
HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND
HON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A No. 162 OF 2004
JUDGMENT: (per the Hon'ble Sri Justice L. Narasimha Reddy)
This appeal is preferred against the order, dated 31-08-2001, passed by the Visakhapatnam Bench of the Income Tax Appellate Tribunal in ITA No.2207/H/1996.
Learned counsel for the appellant submits that the issue involved in this appeal is covered by the judgment of this Court in CIT vs. R. Narayanara o[1]
Following the same, we dismiss the appeal. There shall be
no order as to costs.
___________________________ L. NARASIMHA REDDY, J
____________________________ CHALLA KODANDA RAM, J 17-12-2014 ks [1] 338 ITR 625
1 issue framed by the court
Whether the appeal should be allowed or dismissed in light of the precedent in CIT vs. R. Narayanara.
Colour shows how this judgement treated each authority
CIT vs. R. NarayanaraFollowed¶15
338 ITR 625
Commissioner of Income Tax, Rajahmundry
M/s. A. Venkata Rao & Others, Nagulapalli
L. Narasimha Reddy
Challa Kodanda Ram
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
