The Revenue appealed against a Tribunal order on income tax matters held to be covered by a prior High Court ruling, leading to dismissal.
Guard: appeal dismissed; miscellaneous petitions disposed of.
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.277 of 2003
JUDGMENT:- (per the Hon’ble Sri Justice L.Narasimha Reddy)
This appeal is preferred by the Revenue against the order, dated 06.08.2002, passed by the Hyderabad Bench ‘A’ of the Income Tax Appellate Tribunal in I.T.A.No.301/Hyd/98.
Ms.Sammera, learned counsel for the respondent, submits that the subject matter of this appeal is squarely covered by the judgment of this Court in R.C.No.5 of 1997. Learned Standing Counsel for the Department does not dispute the same.
In the instant case, the Tribunal passed the order following its own order in I.T.A.Nos.602 and 606 of 1993, which, in turn, is the subject matter of R.C.No.5 of 1997.
We, therefore, dismiss the appeal following the judgment in R.C.No.5 of 1997.
Miscellaneous petitions, if any, filed in this appeal shall also stand disposed of.
L. NARASIMHA REDDY, J
_______________________ CHALLA KODANDA RAM, J
Date:11.11.2014 kdl
Colour shows how this judgement treated each authority
R.C.No.5 of 1997Followed¶7
Revenue
Respondent
L. Narasimha Reddy
Challa Kodanda Ram
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
