THE COMMISSIONER OF INCOME TAX vs. SRI LAKSHMIGANAPATHI SEVA SAMITHI
What did the High Court hold?
The learned Standing Counsel for the appellant sought permission to withdraw the appeal on the grounds of monetary limits. Permission was granted by the Court.
What were the facts?
The Commissioner of Income Tax filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed against an order passed under Section 263 of the Income Tax Act, which in turn was against an order passed under Section 143(3) read with Section 147.
What were the issues?
The primary issue was the appellant's decision to withdraw the appeal due to monetary limits, leading to the dismissal of the case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH TUESDAY, THE TWENTY FIFTH AT AMARAVATI DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT honourable SRI JUSTICE B.KRISHNA MOHAN AND honourable smt justice NYAPATHY income tax tribunal APPFAI VIJAY NO: 697 OF 7ni7 Appeal under Section 260 A Order dated 26-08-2016 of the Income Tax Act. 1961 against the passed in ITA.No.212/Vizag/2014 (Assessment year 2007-2008) by the Income Tax ssessment Bench, Visakhapatnam, Appellate Tribunal, Visakhapatnam filed challenging the Order dated 30-06-2014 263 of the Income Tax Act passed U/s.143 (3) read with Section (Assessment year 2007-2008). by Tax, Circle 1(1), Vijayawada 1961 the Assistant Commissioner of Income which was filed against the Order dated read with Section 147 of the Income 25-03-2014 passed U/s.143 (3) Act, 1961 (Assessment Tax year 2007-2008) by the Commissioner of Income Tax, Vijayawada, which passed U/s.143 (3) read with Section (Assessment year 2007-2008) by Tax, Circle-I(l), Vijayawada. was filed against the Order dated 21-11-2011 147 of the Income Tax Act the Assistant Commissioner of Income 1961 Between: The Commissioner of Income Tax (Exemptions), Hyderabad. ■..Appellant/Respondent AND
%% Sri Lakshmiganapathi Seva Vijayawada. Samithi, No. 11-62-124, Canal Road ■■•Respondent/Appellant Counsel for the Appellant ■■Sri Y N Vivekananda (Standing Counsel for Income Tax Department) Counsel for the Respondent : The Court made the following: : None appeared
APHC010900702017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 697/2017 Between: The Commissioner Of Income Tax ...APPELLANT AND Sri Lakshmiganapathi Seva Samithi ...RESPONDENT Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1.
2 HBKM,J & HVN,J I.T.T.A.No.697 of 2017 The Court made the following: JUDGMENT: (Per Hon’ble Sri Justice B. Krishna Mohan) The learned counsel for the Standing Counsel appearing for the appellant seeks permission of this Court to withdraw the present Appeal on the ground of monetary limits. Permission is accorded. 2. Accordingly, this appeal is dismissed as withdrawn. There shall be no 3. order as to costs. Interim order if any deemed to have been vacated. As a sequel, Interlocutory Applications pending, if any, shall stand closed. Sd/- S.V.S.R.MURTHY JOINT REGISTRY //TRUE COPY// SECTION OFFICER 1. The Income Tax Appellate Tribunal, Visakhapatnam Visakhapatnam. 2. The Assistant Commissioner of Income Tax, Circle l(l), Vijayawada. 3. The Commissioner of Income Tax, Vijayawada. 4. The Commissioner of Income Tax (Exemptions), Hyderabad. 5. One CC to Sri Y N Vivekananda, Advocate [OPUC] 6. Three CD Copies To, Bench, BSV sree
N HIGH COURT DATE0:25/02/2025 JUDGMENT ITTA.No.697 of 2017 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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