THE COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. SMT. VALLABHANENI BALAJI, VIJAYAWADA
What did the High Court hold?
The High Court granted permission to the appellant's counsel to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Commissioner of Income Tax filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of lower appellate authorities concerning assessment for a block period.
What were the issues?
The primary issue was the appellant's decision to withdraw the appeal before the High Court, citing monetary limits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
r IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVA THURSDAY JHE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN AND THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 706 OF 2017 Appeal under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in M.A.No. 51A/izag/09 in IT(SS)A.No.10/Vizag/2008 dated 22,07.2010 for the Block Period 1-4-1996 to 14.02.2003 preferred the order of the Commissioner of Income Tax Appeals-!, Hyderabad dated 15.11.2007 in ITA No. 0432/CC-VIJ/CIT(A)-l/06-07 against which was preferred against the order dated 26.09.2006 passed by Assistant Commissioner of Income Tax in PAN/GIR No. B-202/AABHP0506R. Between: The Commissioner of Income Tax, Vijayawada. ...Appellant/Respondent AND Smt, Vallabhaneni Balaji, (HUF). 74-12-7, New R.T.C. Colony, Patamata, Vijayawada. ...Respondent/Appellant Counsel for the Appellant: Sri. Y N Vivekananda, Standing Counsel for Income Tax Counsel for the Respondents: Sri A V A Siva Kartikeya The Court made the following:
APHC010886062017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] THURSDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHYA/IJAY INCOME TAX TRIBUNAL APPEAL NO: 706/2017 Between: The Commissioner Of Income Tax, Vijayawada ...APPELLANT AND Smt Vallabhaneni Balaji Vijayawada Counsel for the Appellant; ...RESPONDENT 1.Y N VIVEKANANDA Counsel for the Respondent: 1.A V ASIVA KARTIKEYA
f 2 HBKMJ & HVN,J I.T.T.A.No.706of2017 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. 2. Permission is.accorded. ^Accordingly, this appeal is dismissed as withdrawn. There shall be no order as tb costs. Interim order if any deemed to have been vacated. 3. As a sequel, Interlocutory Applications pending, if any, shall stand closed. Sd /-S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam bench, Visakhapatnam 2. The Commissioner of Income Tax Appeals-I, Hyderabad 3. One CC to Sri Y N Vivekananda, Standing Counsel for Income Tax, Advocate [OPUC] 4. One CC to Sri A V A Siva Kartikeya, Advocate [OPUC 5 Three CD Copies Stu TF
HIGH COURT DATED:13/02/2025 JUDGMENT ITTA.No.706 of 2017 DISMISSING THE APPEAL AS WITHDRAWN WITHOUT COSTS
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