COMM OF INCOME TAX HYD vs. CHALLA SANKAR REDDY HYD

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ITTA/85/2003HC TelanganaHBHC01057522200303 September 2014Bench: CHALLA KODANDA RAM,L.NARASIMHA REDDY3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable because the tax impact was less than the limits stipulated under Section 268A of the Income Tax Act, 1961. The Court's decision to dismiss the appeal was based on this concession made by the Revenue's counsel, obviating the need to examine the merits of the case. The ratio decidendi is that appeals filed by the Revenue that do not meet the prescribed monetary threshold under Section 268A are liable to be dismissed. The operative direction was to dismiss the appeal. No issues were left undecided as the appeal was disposed of on a preliminary ground.

What were the facts?

This appeal, ITTA No.85 of 2003, was filed by the Revenue against an order dated 19.11.2001 passed by the Hyderabad Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) in ITA No.801/Hyd/1996. The appeal was filed under Section 260A of the Income Tax Act, 1961. The learned Senior Standing Counsel for the appellant (Revenue) stated that the tax impact in this case was less than the monetary limits stipulated under Section 268A of the Act. Consequently, the High Court did not proceed to deal with the merits of the matter.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limits prescribed under Section 268A of the Income Tax Act, 1961. Assessee's Contention: Not recorded. Revenue's Contention: The learned Senior Standing Counsel for the appellant (Revenue) conceded that the tax impact in this case is less than the limits stipulated under Section 268A of the Act, thereby implicitly acknowledging that the appeal might not meet the threshold for maintainability.

Which sections of the Income-tax Act were involved?

Section 260A,Section 268A

AI-generated summary — verify with the full judgment below

HON’BLE SRI JUSTICE L. NARASIMHA REDDY

AND

HON’BLE SRI JUSTICE CHALLA KODANDA RAM

I.T.T.A No.85 of 2003

JUDGMENT:- (Per Hon’ble Sri Justice L.Narasimha Reddy)

This appeal under Section 260A of the Income Tax Act, 1961 (for short, ‘the Act’) is filed against the order, dated 19.11.2001, passed by the Hyderabad Bench ‘A’ of Income Tax Appellate Tribunal in I.T.A.No.801/Hyd/1996.

The necessity for us to deal with the merits of the matter is obviated on account of the fact that the learned Senior Standing Counsel for the appellant, in all fairness, stated that the tax impact in this case is less than the limits stipulated under Section 268A of the Act.

Hence, the appeal is dismissed. There shall be no order as to costs.

Miscellaneous petitions, if any, filed in this appeal shall also stand disposed of.

_______________________ L. NARASIMHA REDDY, J

________________________ CHALLA KODANDA RAM, J Date:03.09.2014

kdl HON’BLE SRI JUSTICE L. NARASIMHA REDDY

AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM

I.T.T.A No.16 OF 2003

Date:26.08.2014

kdl/gk

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