The High Court dismissed the appeal as it was filed beyond the monitary limit prescribed by the CBDT circular of 2019, holding the department could revive the appeal.
The Income Tax Tribunal Appeal No. 233 of 2007 was dismissed. Miscellaneous petition pending is 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 ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
WEDNESDAY, THE NINTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE
PRESENT
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA
INCOME TAX TRIBUNAL APPEAL No: 233 OF 2007
lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act, 1961 arising out of the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in ITA No.514lHydl2Ol4, for Assessment Year 1998-1999 dated 20-11-2006preferred against the Order of the Commissioner of lncome Tax , (Appeals-lll), Hyderabad Appeal No.796/DC2(4yClf(A)-lll/02-03 ,dated:29-03-2004 preferred against the Order of the lncome Tax Special Range 6, - Hyderabad, PAN/GlR No.R-76, dated 29-01-2001.
Between:
The Commissioner of lncome Tax-lll, Hyderabad.
...APPELLANT
AND
R.C.C.Sales Pvt. Ltd.,, Plot no.2 and 28, Phase lV, lDA, Jeedimetla, Hyderabad.
...RESPONDENT
Counsel for the Appellant: Mr. J.V.PRASAD, Leamed Senior StandingGounsel appearing for SRI B. NARASIMHASHARMA, SC FOR lT DEPT.
Counsel fcr the Respondent: SRI S. RAVI
The Court delivered the following: JUDGMENT
t}{E HON'BLE SRI JUSTICE P.SAM KO S}TY
AND
T,H ) I{ON'BLE SRI JUSTICE A. LAXI\4I NAFA AIIA
I.T.T.A. No.233 of 2OO 7
.lVO_Q!4EltT,p ( t, ) t t t ) tt, s,r /, /,r (.r p. sAM Kosryl
I
Hea |cl Ir,4 I.r/ Prasrrrl, k:at ncrl Senior Sta;tdrr-r11 (_otrnsel appezring
I I
for the apJ,cllirn
4 In th(,inst n aDpr:i.I, tirr eflc( t ts \ell l)elo\v (lLr. rno:t: itrr Limit
2
t_
would be opento the lncomeTax Department to seek revival of the appeal
No order asto costs
6 Consequently,miscellaneous petitronspending'if any' shallstand
closed
//TRUE COPY//
Sd/-K:SRINIVASARAO JOINT REGISTRAR
\
SECTIO OFFICER
To, 1. The lncomeTaxAppellate Tribunal, Hyderabad Bench 'A" Hyderabad' z. fn" C..rissioneiof lncome Tax , (AppealsJll)'Hyderabad'
s. bne CCto SRtS. RAVI, Advocate[OPUC]
kam
HIGH COURT
DATED:09108 2023
JUDGMENT
$
i:: r;:'i*
i
<br>;.: . r ,,.' .i i
-..:, -'
!TTA.No.233( f 2007
ITTA IS DISMI'JSED
trit!+-
/1\t1,.-i+
1 issue framed by the court
Whether the appeal maintains after the limit prescribed under the revised circular of 2019.
2 provisions across 2 enactments
The Commissioner of Income Tax-III, Hyderabad
R.C.C. Sales Pvt. Ltd.
P. Sam Koshy
A. Laxmi Narayana
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
