The Commissioner of Income Tax v. Eci Engineering and Construction Co. Ltd.
Case brief
What is this about?
Income Tax Tribunal Appeal ITTA No. 115 of 2017; High Court for the State of Telangana at Hyderabad; judgment dated 10-04-2025; bench: Justice P. Sam Koshy (author), Justice Narsing Rao Nandikonda; appellant: The Commissioner of Income Tax - II, Hyderabad (Revenue), counsel Ms. J. Sunitha, Standing Counsel; respondent: M/s. ECI Engineering & Construction Co. Ltd., Hyderabad (none appeared); appeal under Section 260A of the Income Tax Act, 1961 against ITAT Bench-B Hyderabad order dated 21-04-2011 in I.T.A. No. 1279/Hyd/2010, Assessment Year 1998-99; CBDT Circular No. 9 of 2024 dated 17.09.2024 (amending Circular No. 5 of 2024 dated 15.03.2024); monetary limit for High Court appeals Rs. 2.00 crore (paragraph 2 of Circular); tax effect well below monetary limit; appeal dismissed in terms of Circular No. 9 of 2024; revival open if within exceptions of Circular No. 5 of 2024; no costs; miscellaneous applications closed.