INCOME TAX OFFICER (INTERNATIONAL TAXATION) vs. M/S VOEST ALPINE INDUSTRUAL SERVICES GMBH

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE B KRISHNA MOHAN AND HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL No.577 of 2013 Appeal under Section 260 A of Income Tax Act, against the order dated 22- 06-2010 in I.T.A.No.92A/izag/2000 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam (Assessment Year 1996- 97) preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, dated 12.01.2000, bearing Appeal No.77/SR- 1A/SP/99-2000 which was preferred against the order of the Joint Commissioner of Income Tax, Special Range-1, Visakhapatnam in PAN/GIR.NO.V.43/A.Y. 1996-97, dated 31.03.1999. Between: Income Tax Officer (International Taxation), Aayakar Bhavan Dabagardens, Visakhapatnam-530020. ...Appellant AND M/s Voest Alpine Industrual Services GmbH, Austria, Rep by M/s Rashtriya Ispat Nigam Ltd, (RINL), Visakhapatnam. ...Respondent Counsel for the Appellant : Sri Anup Koushik Karavadi Counsel for the Respondent : Sri Ch Pushyam Kiran The Court made the following:

4 APHC010470862013 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: 577/2013 Between; Income Tax Officer (international Taxation) ...APPELLANT AND M/s Voest Alpine Industrual Services Gmbh Counsel for the Appellant: ...RESPONDENT 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.CH PUSHYAM KIRAN

2 # HBKMJ & HVN,J I.T.T.A.No.577 of 2013 r The Court made the following: JUDGMENT: (PerHon’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. 2. Permission is accorded. 3. Accordingly, this appeal is dismissed as withdrawn. There shall be no order as to costs. Interim order if any deemed to have been vacated. As a sequel, Interlocutory Applications pending, if any, shall stand closed. SOI- SRI S.V.S.R MURTHY JOINT REGISTRAR / //TRUE COPY// SECTION OFFICER Visakhapatnam Bench, Vislkh''a°pTSSct°' Visakhapatnam. 3. The Joint Commissioner of Income Visakhapatnam, Visakhapatnam District. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. One CC to Sri Ch Pushyam Kiran, Advocate [OPUC] 6. Three CD Copies To 1. The Income Tax Appellate Tribunal Visakhapatnam. Tax, Special Range-1 TK

V HIGH COURT DATED; 25/02/2025 JUDGMENT ITTA.No.577 of 2013 2 8 JUL 2025 ^Js^CyiTentSectioji^ jm Co X DISMISSING THE ITTA AS WITHDRAWN