The Commissioner of Income Tax II v. Kmc Constructions Ltd.
Case brief
What is this about?
ITTA No.540 of 2013, Telangana High Court, decided 21.04.2025; Commissioner of Income Tax II, Hyderabad (appellant Revenue; counsel J. Sunitha / K. Mamata) versus M/s. KMC Constructions Ltd, Gachhibowli, Hyderabad (respondent assessee; counsel A.V.A. Siva Kartikeya); AY 2000-01; challenge to ITAT Hyderabad Bench 'A' order dated 16.03.2012 in ITA No.969/H/2002; appeal dismissed purely for tax effect below the Rs. 2.00 crore High Court monetary limit under CBDT Circular No.9 of 2024 dated 17.09.2024 (amending Circular No.5 of 2024 dated 15.03.2024); revival possible via Circular No.5 exceptions; bench: Justice P. Sam Koshy (author) with Justice Narsing Rao Nandikonda; no precedent cases cited; no dissent.
What did the court decide?
None to the appellant Revenue - the appeal is dismissed pursuant to CBDT Circular No. 9 of 2024; the Department may seek revival only if the appeal comes within an exception of Circular No. 5 of 2024. Miscellaneous applications, if any, stand closed; no order as to costs.