This Bench disposed of the appeal by dismissing it, answering the substantial questions of law in favour of the assessee and against the Revenue, relying on a previous order.
Appeal dismissed answering substantial questions of law in favour of assessee against Revenue.
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 DILIP B. BHOSALE AND
HON’BLE SRI JUSTICE A. RAMALINGESWARA RAO
ITTA No. 159 OF 2004
JUDGMENT: (per the Hon'ble Sri Justice Dilip B. Bhosale)
This appeal under Section 260A of the Income Tax Act, 1961 is directed against the order dated 22-02-1999 passed by the Income Tax Appellate Tribunal, Hyderabad Bench ‘B’ in ITA Nos.1033 and 1182/H/9502, dated 25-06-2004 for the assessment year 1983-84.
Learned counsel appearing for the Revenue, at the outset, invited our attention to the order of this Court dated 21-08-2014 passed in ITTA No. 4 of 2003 and submitted that the substantial questions of law raised in this appeal are squarely covered by the said order and the appeal may be disposed of in terms thereof answering the questions in favour of the assessee and against the Revenue.
In the circumstances, the instant appeal is dismissed answering the substantial questions of law in favour of the assesse and against the Revenue.
Miscellaneous petitions, if any, also stand disposed of. No order as to costs.
______________________ DILIP B. BHOSALE, J
_______________________________ A. RAMALINGESWARA RAO, J
15-04-2015 ks
1 issue framed by the court
Whether the appeal should be disposed of in terms of the earlier order of the Court answering the substantial questions of law in favour of the assessee.
1 provisions across 1 enactments
DILIP B. BHOSALE
A. RAMALINGESWARA RAO
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
