In this Income Tax Tribunal appeal, the court held that all grounds raised were questions of fact. Consequently, no substantial question of law was made out, leading to the failure and rejection of the appeal.
The appeal is rejected. 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.
[337e ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THURSDAY, THE TWENTY SEVENTH DAY OF JULY TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM I(OSHY
AND
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
INCOME TAX TRIBUNAL APPEAL No: 11 OF 2023
lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act, '1961 arising out of the order of the lncome{ax Appellate Tribunal, Hyderabad Bench ' SMC' Hyderabad, in ITA No.1904/Hyd/2019, for Asseisment Year 2009-10 dated 21-06-2021 preferred against the Order of the Commissioner of lncome Tax, (Appeals)-3, Hyderabad, lTA.No.0B90/lTO/Syp/ClT(A)-312014-15dated:20-05-20'19, preferred against the Order of the lncome{ax Officer, Suryapet, PAN/GlR No.ABKFSI 420P dated 30-12-201 1.
Between:
M/s Sri Surya Constructions, Door No. 1-1-38812, A.V. Enclave, Behind Water Tank, Suryapet - 508 213, Nalgonda District, Telangana.
...APPELLANT
AND
The lncome Tax Officer, Suryapet, Krishna Nagar, Suryapet - 508 2'13, Nalgonda District, Telangana.
...RESPONDENT
Counsel for the Appellant: SRI A.V.A.SIVA KARTIKEYA
Counsel for the Respondent: S.C. FOR l.T. DEPT.
The Court delivered the following: JUDGMENT
l
THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI
|.T.T.A.No.11 of 202 3
JUDGMEMT: (Per Sri Justice p. Sam Koshy)
Mr. A.V.A.Siva Kartikeya, learned counsel for the appellant, submits that the order passed by the Assessing Authority was subjected to challenge before the Commissioner of lncome Tax Appeals, who had first dealt with the appeal, has parfly allowed the appeal vide order dated 20-05-2019, which was further subjected to challenge before the lncome Tax Appellate Tribunal, Hyderabad, which in turn also did not find merits in the appeal and dismissed the same on 21-06-2021 .
stand dismissed.
Sd/-B.S.CHIRANJEEVI
JO]NT REGISTRAR //TRUE COPYII (JD
To
SECTION OFFICER
I I
HIGH COURT
DATED:2710712023
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JUDGMENT
!TTA.No.11 of 2023
THE APPEAL IS REJECTED
v,
,<br>
1 issue framed by the court
Whether the grounds of appeal raised in the present appeal are questions of fact or substantial questions of law.
2 provisions across 1 enactments
M/s Sri Surya Constructions
The Income Tax Officer, Suryapet
P.SAM KOSHY
N. TUKARAMJI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
