THE PR COMMISSIONER OF INCOME TAX vs. BOMMIDALA ENTERPRISES (P) LTD.,
What did the High Court hold?
The High Court granted permission to the Income Tax Department to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260A of the Income Tax Act. The department later sought to withdraw the appeal.
What were the issues?
The primary issue was the department's request to withdraw the appeal due to the tax effect being below monetary limits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
APHC010795912017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 136 OF 2018 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 07.04.2017 in I.T.A.No.272A/izag/2012 (Assessment Year 2006-2007) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam and preferred against the order of the Commissioner of Income Tax (Appeals), Guntur, dated 30.03.2012 bearing Appeal Nos. ITA No.0320, 0319 & 1279/CIT(A)-1/GNT/2011-12, Which was preferred against the order of the Commissioner of Income Tax, Guntur in PAN/GIR.No:AAACB9064G/A.Y.2006-2007/ITO/Guntur, dated 18.03.2011. Between: The Pr. Commissioner of Income Tax, Guntur. ...APPELLANT/APPELLANT
AND M/s. Bommidala Enterprises (P) Ltd., D.No. 8-24-53, Mangalagiri Road Guntur. ...RESPONDENT/RESPONDENT Counsel for the Petitioner : SRI SANTHI CHANDRA (STANDING COUNSEL FOR INCOME TAX DEPT.) Counsel for the Respondent: SRI DUNDU MANMOHAN The Court made the following :
/ / //- V APHC010795912017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 136/2018 Between: 1. THE PR COMMISSIONER OF INCOME TAX. GUNTUR ...APPELLANT AND 1.BOMMIDALA ENTERPRISES P LTD, D.No. 8-24-53, Mangalagiri Road, Guntur ...RESPONDENT against ordersto set aside the order of the Income-Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 272A/izag/2012, dated 07.04.2017, forA.Y 2006-07. lANO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay of (199) days in representing the I.T.T.A and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.DUNDU MANMOHAN The Court made the following: Appeal under section
2 -4' THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.136 of 2018 JUDGMENT:(^Per Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1 (1), Guntur, wherein it is stated that the appeal filed by the department in i.T.T.A.No.136 of 2018 is to be withdrawn, in view of the tax effect involved in the case is Rs.47,54,925/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. 2. Copy of the certificate is placed on record. Permission is granted. 3. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. SD/- S.V.S.R. MURTHY JOINT REGISTRAR i4/ //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam District. 2. The Commissioner of Income Tax (Appeals), Guntur, Guntur District. 3. The Commissioner of Income Tax, Guntur, Guntur District.
One CC to Sri Santhi Chandra (Standing Counsel for Advocate [OPUC] 5. One CC to Sri Dundu Manmohan Advocate [OPUC] 6. Two CD Copies Income Tax Dept.) SAM TAC
HIGH COURT DATED:21/08/2025 JUDGMENT ITTANo. 136 of 2018 t H OCT 2025 2 DISMISSING THE I.T.T.A AS WITHDRAWN
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