Revenue appeal against ITAT order for assessment year 2012-13 was dismissed as the tax effect fell below the monetary limit fixed by CBDT Circular No.9 of 2024 for filing departmental appeals before the High Court.
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.
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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT YDERABAD
MONDAY ,THE TWENTY FIRST 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: 456 OF 2016
lncome Tax Tribunal Appeal filed under section 260 A of the lncome Tax Act, 1961,aggrieved by the Orders dated.22-01-2016,of the lncome Tax Appeilate Tribunal, passed in LT.A.No. 911lHydt2O1i,for the assessment year 2012-2013 on the file of the lncome Tax Appellate Tribunal, Hyderabad .Bench_A, Hyderabad.
Between:
PRINCIPAL COMMISSIONER OF INCOME TAX, HYD, 8th Floor, Signature Towers, Kondapur, Hyderabad.
...APPELLANT
AND
M/S, SUSHEE INFRA PVT LTD, HYD, Ptot.No. 246tA, MLA Cotony, Road.No. 12, Banjara Hills, Hyderabad {PAN AACCSB560O)
...RESPONDENT
Counsel for the Appellant :SRl. B NARASIMHA SARMA (SR SC FOR lT) REPRESENTED BY MS.B.SAPNA REDDY (JR SC FOR tT)
Counsel forthe Respondents: SRI P. SOMA SEKHAR REDDY _
The Court made the following: JUDGMENT
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THE HON'BLE SRI JUSTICE P.SAM KOSTLY
AND
THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA
INCOME TAX TRIBUNAL APPEAL No.456 of 2O16
JUDGMENT:(per the Hon'bte sri )usticep. Sam Koshy)
Heard Ms. Bokaro Sapna Reddy, learned Junior Standing Counsel for Income Tax Departlnent appearing on behalf of the appellant and, Mr. P. Soma Shekar Reddy, learned counsel for the respondent.
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Page 2 ot 2
monetary rimit fixed for firing an appear before the High court is
Rs.2.00 crore
4 In the instant appeal, tax effect is well below the monetary timit
SD/. K. SRINIVASA RAO OINT REGISTRAR //TRUE COPY//
SECTION OFFICER
To,
N,
Pcsd/gh
HIGH COURT
DATED:21 10412025
ORDER
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Dr
ITTA.No.456 of 2fi6
DISMISSING THE INCOME TAX TRIBUNAL APPEAL
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1 provisions across 1 enactments
Principal Commissioner of Income Tax, Hyderabad
M/S Sushee Infra Pvt Ltd, Hyderabad
P. Sam Koshy
Narsing Rao Nandikonda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
