B. Narasimha Reddy, vs. The Dy. Commissioner of Income Tax,

ITTA/466/2012HC TelanganaHBHC01058583201209 June 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Telangana considered the prayer made by the learned counsel for the appellant. As the appellant's counsel prayed for the withdrawal of the appeal, the Court allowed this request. Consequently, the appeal was dismissed as withdrawn. The Court also noted that any pending miscellaneous applications would stand closed. The ratio decidendi is that an appellant has the right to withdraw their appeal, and the court will typically grant such a request without delving into the merits of the case. No other issues were decided.

What were the facts?

This case involves an Income Tax Appeal filed before the High Court of Telangana. The appellant is B. Narasimha Reddy, and the respondent is the Deputy Commissioner of Income Tax, Central Circle-6, Hyderabad. The appeal was filed against an order passed by the Income Tax Appellate Tribunal, Bench A, Hyderabad. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history that matters is that the appeal was listed for hearing before the High Court.

What were the issues?

The primary issue before the High Court was whether to allow the appellant's request for withdrawal of the appeal. The appellant, through their learned counsel, prayed for the withdrawal of the instant appeal. The revenue's contentions are not recorded in the judgment. No specific questions of law or fact were framed or debated as the appeal was withdrawn at the outset.

AI-generated summary — verify with the full judgment below

rN rHE HiGH couRr Fff$r'I*=oBtsE oF TELANGANA Mo N DAY,',IE i'xLB'S,!Ri-i ?u' TWO THOUSANT t 3447l Act,1961 for the Tribunal, ...ApPellant INCOME TAX TRIB AND Counsel for the APPellant(s) Counsel for the ResPondents The Court made the following PRESENT UNALAPPEAL NO: 466 oF2o12 : Sri K.Vasantkumar : K.Mamata, SC for lncome Tax : JUDGMENT THE HONOURABLE SRI J.USTICE P'SAM KOSHY THE HONOURABLE SRI 'TUS#EDUMSING RAO NANDIKONDA rncomeraxrribunartrB?il.'#T,:.::x"i.'i?ii-Tii,:1"I5j2'fi1 XXXSj#:, 9:1? rteE-t ttslH'i# rl'r" ""r-ih" I n come rax Apperrate fi;;;;; b""ch'A', HYderabad Between : B.Narasimha Reddy' 10-3-15 2tA-1O1'Sancher Palace' Hyderabad The Dv.Commissioner of lncome Tax Stadiuh Rd., Hyderabad' ,, Central Circle-6, Aayakar Bhavan' L B ...ResPondent

TH ON ETI ,BLE T o 4cx N'BLE JU B SRI JUSTI THEH AND CEN CEP IIYG SAM RA KO ON STI //TRUE COPYII 1. The lncome Tax Appellate Tribunal, Bench A, H'!/erabad 2. One CC to Sri K.Vasantkumar, Advocate IOPUCI 3. One CC to Sri K.Mamata, Advocate IOPUC] 4. Two CD CoPies (Y IKONDA No.466 oF2o72 SD/- A.V.S.S.C.S.M.SARMA JOINT REGISTRAR SECTION OFFICER AND INCoME JU ENT: As a sequel, stand closed. To, TRI (per Hon'bte Sri Justice p_Sam Koshy) Today, when the matter is taken up for hear-ing, learned counsel for the appellant prays for withdrawal of the instant appeal. 2. As prayed for, the present appeal stands dismissed as rvithdrawn. I miscellaneous applications pending if any, shall vs S

HIGH COURT DATED:09 t}6t2O2s JUDGMENT ITTA.No.466 of 2012 DISMISSING THE ITTA AS WITH DRAWN G.rsdo ',/.. Z'o\' J :: 22 AUE M : 1-:.r, ) t; I i l ,l' z // {*., ., 3\ l , j I ,

Recent GST High Court judgments

Search GST case law →