The High Court disposed of Income Tax Tribunal appeals because consequential orders are under challenge by the assessee. The question of law is left open to be considered in an appropriate case.
Questions of law left open to be considered in an appropriate case. No order as to costs. Pending miscellaneous applications closed.
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.
[3386 ]
oF TELANGANA rN rHEHrGH "orIfSIrtJ=otJ#E
MONDAY,THE NINTH DAYOF OCTOBER 'ffio riousnND AND TwENTYTHREE
PRESENT
THE HON'BLESRIJUSTICE P.SAM KOSHY
AND
THE HON'BLESRI JUSTICE LAXMINARAYANAALISHETTY INCOMETAX TRIBUNALAPPEA L Nos:21&23ot 2O2'l
l.T.T.A. No.21ot 2021
lncomeTaxTribunalAppeal Under Section 260,4 of the lncomeTaxAct' againstthe order of the lncome Tax AppellateTribunal' HyderabadBench 'A" Hyderabadin ITA No.135Bt{ydt2O19'for assessmenlYear2011-12dated19-1 1- 2019preferred againstthe Order of the Commissionerof lncomeTax (Appeals)-12' Hyderabad,Appeal No"10307t2017-18daled 26-07-2019'preferred againstthe OrOer ofrhe Deputy Commissioner of lncome-taxCentral Circle -3' Hyderabad' PAN/GIRNo AAVPN8500E dated 31-03-2013'
Between:
Floor, AaYakarBhavan'
E::f; s3#;,Til1i,,1,".131flr',io'330"-"'(centrar)'7'[h
...Appellant
AND
1 2eA'RoadN o 36'J ubiree iii,I ise#:;l#t&1: tE^:,fr3;3R136#i
...Respondent
Counselfor the Appellant:SRIK' MAMATA'SC FOR lT DEPARTMENT
Counselforthe Respondent: M/s' MN ADVOCATES
|.T.T.A.No.23 ol 2021
lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act, against the order of the lncome Tax AppellateTribunal,HyderabadBench 'A', Hyderabad in ITA No.1358lHydl2019, for assessmentYear2009-10 dated 19-1 1- 2019 preferred against the Order of the Commissioner of lncome Tax(Appeals)-12, Hyderabad, Appeal No. 1030312017-18 daled 26-07-2019,preferred against the Order of the Deputy Commissioner of lncome-tax Central Circle -3, Hyderabad, PAN/GlR No. AAVPNBS0OE dated 31-03-2013. Between:
Principal Commissioner of lncome Tax (Central), 7th Floor, Aayakar Bhavan, Basheerbagh, Hyderabad -500 004.
...Appellant
AND
Sri Nama Nageshwar Rao, H No. 8-2-2931821A11129A, Road No. 36, Jubilee Hills, Hyderabad-s0O 033. [PAN: AAVPN8500E]
...Respondent
Counsel for the Appellant: SRI K. MAMATA, SC FOR lT DEPARTMENT
Counsel for the Respondent: M/s. MN ADVOCATES
The Court made the following: COMMON ORDER
THE HON'BLE SRI JUSTICE P. SAM KOSHY AND
THE HON'BLE SRI JUSTICD LAXMI NARAYANA ALISHETTY
I.T.T.A.Nos.2l &23 of 202L
COMMON ORDER:(per uon'bte Sa,tusticep:sAM KoSHy)
Heard Ms. K. Mamata, learned Senior Standing Counsel for . Income Tax appearing. for the appellant and perused the record.
) . il.,rri r . ,':] ' :1,1{: /
2
..7-
PSK.J & LNAJ I T.T.A.No.21 e$ 23 of 2O2l
the appeals 1S left open to be considered and decided in an
appropriate case. There shall be no order as to costs
Miscellaneous applications pending, if any, shall stand
closed.
Sd/- M. VIJAYABHASKER JOINT REGISTRAR
c?I),.-
//TRUE COPY//
SECTION OFFICER'
To,
\
kam\A'.
VII
l { I
HIGH COURT
DATED:0911012023
COMMON ORDER
STATE
I
Nu\ 1t8
olc
2j
t
t cEsPnI
lTTA.No.21 & 23 o12021
DISPOSING OF THE APPEALS
1b
Chief Commissioner of Income Tax (Central)
Sri Nama Nageshwar Rao
P. Sam Koshy
Laxminarayana Alishetty
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
