PRINCIPAL COMMISSIONER OF INCOME TAX, KURNOOL vs. M/S P CEMENTS & MINERAL INDUSTRIES LTD., KURNOOL

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV. TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 296 OF 2016 Appeal filed under Section 260 A of the Income Tax Act, 1961, aggrieved by the orders of the tribunal in I.T.A.NO. 1207/Hyd/2015dated 27-11-2015 on the file of the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad relating to the assessment year 2008-2009, which was filed challenging the Order dated 29/07/2015 passed in ITA No.1392 /14- 15/CIT(A)-VI/15-2016, by the Commissioner of Income Tax (Appeals)-VI, Hyderabad, which filed against the Order dated 24.03.2014 passed U/s. 143(3) of the Income Tax Act, 1961 PANGIR:AABCP2298M (Assessment year 2008-2009) by the Deputy Commissioner of Income Tax, Circle-1, Kurnool Between: Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex D.NO. 43-128-3, Prakash Nagar, Kurnool-518001. ...APPELLANT AND M/s Panyam Cements & Mineral Industries Ltd., Cement Nagar Kurnool. (PAN No. AABCP229M). ...RESPONDENT

Counsel for the Appellant: SRI Y N VIVEKANANDA (Standing Counsel for Income Tax Department) Counsel for the Respondent: — The Court made the following Judgment:

APHC010149852016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO X X INCOME TAX TRIBUNAL APPEAL No.296 of 2016 Between: 1. Principal Commissioner of Income Tax, Kurnool, Kurnool Charge, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool-518001. ...Appellant AND 1.M/s.Panyam Cements & Mineral Industries Limited, Cement Nagar Kurnool. (PAN No. AABCP2298M). ...Respondent Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1. - The Court made the following JUDGMENT: (per NJS,J) At the timepf considering the matter, Mr.Y.N.Vivekananda, learned Senior Standing Counsel for the Income Tax Department appearing for the appellant along with Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel states that in view of the tax effect involved in this case

2 is covered by the decision of NCLT vide Order dated 25.6.2021 in M.A. No.04/2021 in C.P. No.(IB) 187/7/AMR/2019, the Department instructed withdrawal of the appeal. A Certificate addressed by the Assistant Commissioner of Income Tax, Circle-1, Kurnool, in this regard, is placed on record. V- Recording the said submission, the appeal is dismissed as withdrawn. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/- E KAMESWARA RAO JOINT R,EGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad. 2. The Commissioner of Income Tax (Appeals)-VI, Hyderabad. 3. The Deputy Commissioner of Income Tax, Circle-1, Kurnool. Y N Vivekananda (Standing Counsel for Income Tax 4. One CC to Sri Department) [OPUC] 5. Three CD Copies MV vna

% HIGH COURT DATED: 08/04/2025 V JUDGMENT nTA.No.296 of 2016 9 JUL 2025 dismissing the itta as withdrawn