THE COMMISSIONER OF INCOME TAX II vs. M/S. ANDHRA PRADESH MINERAL DEVELOPMENT CORPN. LTD.

IN THE HIGH COURT FOR TH STATE OF TELANGANA ATHYD BAD WEDNESDAY, THE TWENTY IXTH DAY OF MARCH TWOTHOUSAND TWENTYFI\E PRESE T THE HONOURABLE SRI TICE P.SAM KOSHY AND THE HONOURABLE SRI IUSTICE N against the order of the Income Tax Appe Hyderabad in ITA.No.1255 / HYD / 2005 tor 24.09.2009 preferred against the Order o ING RAO NANDIKONDA te Tribunal, Hyderabad Bench "A", the assessment year 2002-2003 dated the Comrnissioner of Income Tax 9 / ACIT 3(3)/CIT(A)-IIII05-06 dated Income Tax Tribunal A eal No.201 of 201.3 Income Tax Tribunal Appeal Under Section 260 of the Income Tax Act, (Appeals-II!, Hyderabad, appeal ITA.No.01 10.11.2005. Between: The Commissioner of Income Tax-ll, Hydera AND M/s. Andhra Pradesh Mineral Development Co., Chartered Accountants, 503, Golden G Hyderabad - 82. Counsel for the Appellant: Sri B.Narasimha Counsel for the Respondent: Sri A.V.A.Siva The Court made the following: JUDGMENT ad .Appellant. orpn. Ltd., C/o M.Bhaskara Rao and Apartments, Erramanzil Colony, ..Respondent a

THE HONOURABLE SRI JUSTICE P.SAM KOSHY ANI) THE HONOURABLE SRI JUSTICE NARSING RAO NANDIK{)NDA ITTA No.20l OF 2013 \ t I I t i JUDGMENT: (per Iktn'blt Sri .ltr'tic, I'.Som Ko.thy) Heard Ms. J. Sunitha, lea ned Junior Standing Counsel representing Mr. P. Murali Kri: irna, leamed Senior Standing Counsel tbr the Income Tax Depan ritent. I)crused the record. 2. This appeat under Sectiorr .160A of the Income 'Iax Act, 1961 , has been prefen'ed by- ti ,e Revenue as the appellant against the order dated 24.()9.20t)9 passed by thc Income Tax Appellate Tribunal, Hyderabad Uench'A', IJyderabad, in I.T.A.No.l255ll{ydi 2005 tbr thc ,\' :,cssrncrrt Year 2002-03. 3. Central Board of l)irect .l'ar .:s (CIBDT) has issued Circular No.9 of 2024 daLed 17.09.2(121, i ine'rding, the prcvious Circular No.5 of 2024 dated 15.03.2024, b;' turther enhancing the monetary limits for filing appeals by the Inc,,me -['ax Department before the Income Tax Appellate flibunals. i ,iqh Coufts and Supreme Court as a measure for reducing litigati. n. in paragraph 2 of the said ./

2 Circular, we find that. the moncmry before the High Court is Rs.2.0[r cro 4 In the instant appeal, tax e limit. 5. Therefore, the appeal titcrl by terms of the aforesaid Circular. N However, if the appeal come:; wit No.5 of 2024, ir. would be open to seek revival of the appeal. T'here sha 6. Consequently, miscellaneous pe stand closed. //TRUEC The Income Tax Appellate Tribunal, The Commissioner of Income Tax (Ap One CC to Sri B.Narasimha Sarma, A One CC to Sri A.V.A.Siva Kartikeya, . Two CD Copies. PHKR/ABK To, 1 2 3 4 5 , I Iimit fixed for filing an appeal t is well below the monetary e Department is dismissed in 9 of 2024 dated 17.09.2024. in the exception of Circular e Income Tax Department to I be no order as to costs. itions pending, if any, shall SD/. MOHD.ISMAIL EPUTY REGISTRAR Pv/ / ECTION OFFICER yderabad B " A",Hyderabad als-III), Hyderabad vocate [OPUC] dvocate IOPUC]

HIGH COURT DATED:26/03/2025 JUDGMENT ITTA.No.2O1 of 2013 Dismissing the I.T.T.A. without costs. a^ ( * 9R {3 AUG 2025 .tltL J, ri?1r-, i Jc t.) Dp