The High Court dismissed the Income Tax Tribunal Appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, holding that the tax effect was below the monetary limit fixed by Circular No.9 of 2024.
The appeal filed by the Department is dismissed. 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.
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THURSDAY ,THE TENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA
INCOME TAX TRIBUNAL APPEAL NO: 378 OF 2012
Income Tax Tribunal Appeal filed under Section 260 A of the lncome Tax Act, 1961, aggrieved by the Order dated 16.11.201'1 , of the lncome Tax Appellate Tribunal, passed in ITA No.11O3lHydl2O04, for the Assessment Year 2011-'12, on the file of the lncome Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad.
Between:
Commissioner of lncome Tax-ll, Hyderabad
,..APPELLANT
AND
M/s. Transport Corporation of lndia Limited,306 and 307, lll Floor, Ashok Bhoopal Chambers, S.P. Road, Secunderabad.
...RESPONDENT
Counsel for the Appellant : MS.K.MAMATA
SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT
Counsel for the Respondent : SRI Y. RATNAKAR
The Court made the following : JUDGMENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA
ITTA No.378 oF 2012
JUDGMENT: (per Hon'ble Sri ,Iustice p.Sam Koshy)
Heard Ms.K.Mamata, leamed Senior Standing Counsel for the Income Tax Department for the appellant. perused the record.
2 This appeal under Section 2604 ol the lncome 1.ax Act, 1961, has been preferred by the Revenue as lhe appellant against the order dated 16. ll.20lt passed by the lncome Tax Appellate Tribunal, Hyderabad Bench ,A,, Hlrderabad, ln I.T.A.No.1lO3/Hyd/2004 lor rhe Assessmenr year 2001_02.
1 \
Z
Circular, we find that the monetary limit fixed for filing an appeal
before the High Court is Rs.2.00 crore.
4 ln the instant appeal, tax effect is well below the monetary
limit.
No.5 of 2024, it would be open to the Income Tax Department to
seek revival of the appeal. There shall be no order as to costs.
stand closed.
r
To,
//TRUE COPY//
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JUDGMENT
lTTA.No.378 of 2012
DISMISSING THE INCOME TAX TRIBUNAL APPEAL
G.o$d u- diia2
1 issue framed by the court
Whether the Income Tax Tribunal Appeal filed by the Revenue is maintainable given the monetary limit under Circular No.9 of 2024.
2 provisions across 2 enactments
Commissioner of Income Tax-II, Hyderabad
M/s. Transport Corporation of India Limited
P.SAM KOSHY
NARSING RAO NANDIKONDA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
