Rain Cements Ltd vs. The Deputy Commissioner of Income Tax

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ITTA/246/2025HC TelanganaHBHC01078908202518 February 2026Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the submission made by the learned counsel for the appellant that the grievance has been redressed by the subsequent rectification order passed under Section 154 of the Income Tax Act, 1961, dated 30.01.2026, the appellant does not intend to pursue the present appeals. Accordingly, the appeals were disposed of as not pressed. The court stated that there shall be no order as to costs and any pending miscellaneous applications shall stand closed. The specific details of the rectification order's impact on the original dispute were not elaborated upon, as the appeals were withdrawn by the appellant.

What were the facts?

The appeals, ITTA Nos. 241 and 246 of 2025, were filed by Rain Cements Ltd. against the Income Tax Appellate Tribunal, Hyderabad Bench 'A'. The appeals challenge orders dated 19-11-2025 (in MA No. 80/Hyd/2025 in ITA No. 540/Hyd/2025) and 12-09-2025 (in ITA No. 540/Hyd/2025) respectively, pertaining to Assessment Year 2015-2016. The assessee is Rain Cements Ltd., and the respondent is the Deputy Commissioner of Income Tax, Circle 3(1), Hyderabad. The appeals were filed under Section 260A of the Income Tax Act, 1961. During the pendency of these appeals, the respondent passed a rectification order under Section 154 of the Income Tax Act, 1961, on 30.01.2026.

What were the issues?

1. Whether the grievance of the appellant stands redressed by the subsequent rectification order passed under Section 154 of the Income Tax Act, 1961, dated 30.01.2026. Assessee's Contention: The learned counsel for the appellant submitted that pending the appeals, the respondent passed a rectification order under Section 154 of the Income Tax Act, 1961, on 30.01.2026, and in view of this, the grievance of the appellant stands redressed. Consequently, the appellant does not intend to pursue the present appeals any further. Revenue's Contention: The judgment records no specific contention from the revenue regarding the rectification order or the intention to pursue the appeals.

Which sections of the Income-tax Act were involved?

Section 260A,Section 154

AI-generated summary — verify with the full judgment below

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENry SIX PRESNT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL Nos: 241 and 246 ot 2025 ITTA No.241 ol 2O25: lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act,1961 against the Order dated 19-11-2025 passed in MA No.80/Hydl2O25 rn fiA No.540/Hyd/2025 for the Assessment Year 2015-2O16 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. Between: Rain Cements Ltd., 34, Rain Center, Srinagar Colony, Hyderabad - 500073 PAN. AABCR8858F ..Appellant AND The Deputy Commissioner of lncome Tax, Circle 3(1), Hyderabad ...Respondent ITTA No.246 ot 2025 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,'196'l against the Order dated '12-09-2025 passed in ITA No.54O/Hydl2025 for lhe Assessment Year 2015-2016 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. Between: Ratn Cements Ltd, 34, Rain Center, Srinagar Colony, Hyderabad - 500073 PAN- AABCR8858F ...Appellant

AND Counsel for the Appellant: SRI KAILASH NATH P S S (in both the appeals) Counsel for the Respondent: Ms. BOKARO SAPNA REDDY (in both the appeals) (Sr SC for Income Tax Dept.) The Court made the following: COMMON JUDGMENT The Deputy Commissioner of lncome Tax, Circle - 3(1), Hyderabad ...RESPONDENT :

IN TITE HIGH COURT FORTHE STATE OF TELANGAIIAAT IIYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA Nos.24I and246 of202s Between: Rain Cements Ltd., Hyderabad. ... Petitioner And The Depuiy Commissioner of Income Tax, Circle-3( I ), HYderabad. ...Respondent COMMON JUDGMENT: (per Hon'ble Sri Justice P-Sam Koshy) Heard Mr.Kailash Nath P'S'S', leamed counsel for the appeilant and Ms.B.Sapna Reddy, l€arrrcd Senior Standing Counsel lor the lncome Tax Department and perused the reoord' 2.Learnedcounselfortheappellantsubmitsthatpendingthe appeals, the respondents having subsequently passed rectification order under Section 154 of the Income Tax Act' 1961 on 3O.Ol .2l26,the grievance of the appellant stands redressed' 3 In view of the same, the appellant does not int€nd to pursue the present aPPeals anY further' Date:18.02.2026

2 4. Accordingly, the Appeals stand disposed of as not pressed. There shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. //TRUE COPY// SD/. K. SHYLESHI JOINT REGISTRAR s CTION OFFIGER To, \ d 1 2 3 The lncome Tax APPellate Trrbunal, HYderabad BenA Hyderabad One CC to Sri Kailas h Nath P S S, Advocate IOPUCI One CC to Sri Bokaro Sapna ReddY, Advocate [OPUC] Two CD CoPies t-4 ry. ABK /Sa

HIGH COURT DATED: 1810212026 t COMMON JUDGMENT ITTA Nos: 241 and 246 ot 2O25 t DISPOSING OF THE APPEALS AS NOT PRESSED WITHOUT COSTS IHE S oo 16 rq ,fl2fi spATC"{r.O ), j I 1

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