The High Court of Telangana dismissed multiple Income Tax Tribunal Appeals with costs, accepting the appellants' request for withdrawal of the proceedings based on setlements under the Direct Tax Vivad Se Vishwas Scheme, 2020.
All appeals dismissed as withdrawn without costs.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.
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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABD
THURSDAY ,THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY
|.T.T.A.Nos.351 & 602 of 2016 300 564 586 ol 2017 25O ot 2018 and 339 of 2019
ITTA.No.351 of 2016
lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1961 against the order of the lncome Tax Appellant Tdbunal, Hyderabad Bench 'A' Hyderabad in ITA No.857l{ydl2005 for assessment Year 2007-2008 dated 12.02.2016 preferred against the Order of the Commissioner of lncome Tax (Appeals)-Vll, Hyderabad, ITA No.0143/DCIT 9 (1yClT (A)-Vll/2013-14 dated 29.04.2015 preferred against the Order of the Deputy Commissioner of lncome Tax, Circle-9 (1), Hyderabad PAN/GIR No.AAAAD3893M dated 10.O1.2014. Between:
The Principal Commissioner of Income Tax-7, lT Towers, A.C. Guards, Masabtank, Hyderabad.
.,.APPELLANT
AND
M/s. Deccan Grameena Bank,9-2711 , First Floor, Lalitha Nagar, Dilsukhnagar, Hyderabad-500060. (PAN No. AAAAD3893M)
...RESPONDENT
ITTA.No.602 of 2016
lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1961 against the order of the lncome Tax Appellant Tribunal, Hyderabad Bench 'A' Hyderabad in ITA No.1742lHydl2014 for assessment Year 20'10-2011 dated 25.03.2015 preferred against the Order of the Commissioner of lncome Tax (Appeals)-Vl, Hyderabad, Appeal No.009212O13-141 CIT (A)-Vl dated 29.08.2014 preferred against the Order of the lncome Tax Officer Ward-9 (4), Hyderabad PAN/G lR No.AAAAD3893M dated 25.O3.2O I 3.
-.\
Between:
The Principal C orrmissioner of lncome Tax-7, Hyderabad.
...APPEI.L.ANT/PETITION ER
AND
Deccan Grame :na Bank, 9-27 1 1, 1 st Floor, Lalitha Nagar D)ilsukhnagar, Hyderabad
.,.RESPONDENT
ITTA.No.300 ol 2017
lncome Tax T ibr.rnal Appeal Under Section 260-4 of the lncome Tax Act, 1961 against the ordr r of the lncome Tax Appellant Tribunal, l'ly'derabad Bench'A' Hyderabad in ITA \o.936lHydl2o15 for assessment Year 2O11-2012 dated 03.08.2016 preferrec against lhe Order of the Commissiorer of lncome Tax (Appeals)-Vll, Hyder rb,ad, ITA No.0144/DCIT I (1yClT rl,)/Vlli2013-14 dated 29.O4.2015 preferred lgainst the Order of the Deputy Commissioner of lncome Tax, Circle 9 (1), Hyderabz I PAN/GIR No.AAAAD3893M dated 30.01 .i1014.
Between:
Prinicipal Con rissioner Of lncome Tax-7, 3rd Floor. A-Block, l.T.Towers, A.C.Guards, M rs.abtank, Hyderabad-4
,..APPELLANT
AND
fVl/s. Deccan G arneena Bank, (Presently Known as Telarrgana Grameena Bank)9-2711, I irst Floor, Lalitha Nagar, Dilsukhnagar, Hydr::rabad. (PAN No. AAAAD3893M
...RESPONDENT
lTTA.No.564 of 2017
Income Tax T ibunal Appeal Under Section 260-4 of the lncome Tax Act, '196'1 against the ordt r r>f the lncome Tax Appellant Tribunal, l.lyderabad Bench 'B' Hyderabad in ITA \cr.134lHydl2o14 for assessment Yea' 2009-2010 dated 18.01 .2017 preferred aggainst the Order of the Additional Cornmissioner of Income Tax (Transfer Pricir g), 6th floor, B Block, lT Towers, l-ly(jerabad, in PAN No.AAACW2655C dzteri 28.01.2013 preferred against the C)rder of the Deputy
3
Commissioner of lncome Tax, Circle 1 ( 1), Hyderabad PAN/GIR No.AAACW2655C dated 03.12.20'13.
Between:
The Principal Commissioner Of lncome Tax -1, Hyderabad
...APPELLANT
AND
M/s. ADP P\i(. Ltd.,6-3-1091/C/1 , Fortune-9, Raj Bhavan Road, HYDERABAD.50OOs2.
...RESPONDENT
ITTA.No.586 of 2017
lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1961 against the order of the lncome Tax Appellant Tribunal, Hyderabad Bench'A' Hyderabad in ITA No.453lHydl2O14 for assessment Year 2009-2010 dated 19.10.2016 preferred against the Order of the Additional Commissioner of lncome Tax (Transfer Pricing), 6th floor, B Block, lT Towers, A.C. Guards, Hyderabad, in PAN No.AAACF2723N dated 28.0'1.2013 preferred against the Order of the Deputy Commissioner of lncome Tax, Circle 1 (2), Hyderabad PANiGIR No. AAACF2723N dated 21.01 .2O14.
Between:
The Principal Commissioner of lncome Tax- l, Hyderabad
...APPELLANT
AND
4
M/s. Conextant Systems Private Limited, 5th Floor, Pioneer Towers, Plot.No. 16, Survey No. 64/2, Software Units Layout, Madhapur, HYDERABAD500081
...RESPONDENT
|TTA.No.25O ol 2018
lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1961 against the order of the lncome Tax Appellant Tribunal, Hyderabad Bench 'A' Hyderabad in ITA No.792lHydl2016 for assessment Year 2010-201 1 dated 27.10.2017 preferred against the Order of the Commissioner of lncome Tax
__ L_N,-
(Appeals)-1, Hyderab, rd, Appeal No.0134/ClT (A)-llHyd/2O13'14, 2015-16 dated 17.02.2016 preferred rgainst the Order of the Deputy Commiss oner of lncome Tax, Circle 1 (2), Hyderaba I PAN/GIR No.AACCG1654P dated 28.03.2013
Between:
The Principal C ommissioner of lncome Tax-I, HYDERABT\D
...APPELLANT
AND
firl/s. Celon Lak cratories Pvt. Ltd, Flat no.102, Shriyas Elergance, 3-6-643, street no.9, Hir rayathnagar, HYDERABAD-500029
...RESPONDENT
ITTA.No.339 of 2019
lncome Tax T-ibunal Appeal Under Section 260-4 of ihe lncome Tax Act, 1961 against the ord ;r of the lncome Tax Appellant Tribunal {yderabad Bench'A' Hyderabad in ITA \o.17751{yd12017 for assessment Year 2008-2009 dated 31 .01 .2019 preferre, against the Order of the Commissic,ner of lncome Tax (Appeals)-ll, Hyderalrad, Appeal No.0544/DCITCC-1(3)/ClT (A)-ll/Hyd109-10113-14 dated 10.08.2017 p eferred against the Order of the Deputy Commissioner of lncome Tax, Cent al Circle 6, Hyderabad dated 31 ..111.2009 in PAN/GIR No.AGOPB2894M.
Betwee n:
The Principal )ommissioner of lncome-Tax, (Central) Hyderabad.
...APPELLANT
AND
Shri Bujunuri ogi Reddy, 2-2-115O11, Tilak Nagar, Hyder:rbad. ...RESPONDENT
Counsel for the Ap rellant in all Appeals: SRI AJAY KUMAFI KULAKARNI, REPRESENTING FOR SRI B. NT.RASIMHA SARMA SC FOR I.T. DEPARTMENT
Counsel for the Re ;pondent in ail Appeals: SRI A. V. A. Sl\rA KARTIKEYA
The Court made th,,following: COMMON JUDGMENT
ON'BLE T rIIEF STICE U AND
THE HON'BLE SRI IUSTICE C.V.BHASKAR REDDY
6,1 & 58 f t7 0 of 2018
and 339 of 2019
COMMON JUDGMENT :(Per Ae t lor'bte rt,t Chiei Iu tieI tlit/ Btulu)
I{eard Mr. Aiay I(umar I(ulkarni, lcatned counsel representing Mr. B.Narsimha Sarma, lcarned Standing Counsel lor the appellant-Income-I'ax Department and Mr. A.V.A.Siva I(artikeya, learned counscl for thc respondcnts
Learncd counscl [r-lr the appcllant submits that in view of settlement under the Dircct f tx Vivad Sc Vishwas Scheme, 2020,
appellant wants to withdraw thc present appeals.
In view of above, thc appeals are dismissed on withdrawal
No costs.
I
)
HIGH COURT
DATED: 08/0912022
tl 2 lrrl'J 2!?2
COMMON JU DGMENT
lTTA.Nos.3s1 & 602 of 2016 300 564 586 a't 2017 250 ot 2018;gtrd_339_r f 2019
1
DISMISSING THE ALL APPEALS AS WITHDRI,WN WITHOUT C()STS
,w1 to
Principal Commissioner of Income Tax-7 / Principal Commissioner of Income Tax-1 / Principal Commissioner of Income Tax, (Central) Hyderabad
M/s. Deccan Grameena Bank
M/s. ADP Pvt. Ltd.
M/s. Conextant Systems Private Limited
M/s. Celon Laboratories Pvt. Ltd
Shri Bujunuri Ragi Reddy
UJJAL BHUYAN
C.V. BHASKAR REDDY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
