Commissioner of Income Tax, Rajkamal Complex vs. M/s. Tirumala Milk Products Private Limited

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ITTA/330/2012HC Andhra PradeshAPHC01076185201229 January 2025Bench: B KRISHNA MOHAN,NYAPATHY VIJAY5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted permission to the appellant (Commissioner of Income Tax) to withdraw the appeal. The withdrawal was based on the monetary limits prescribed by a circular.

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 the orders of the Commissioner of Income Tax (Appeals) and the Additional Commissioner of Income-tax.

What were the issues?

The primary issue was the withdrawal of the appeal by the appellant due to monetary limits specified in a circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI THURSDAY, THE THIRTIETH DAY OF JANUARY 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: 330 OF 2012 Appeal under section 260A of the Income Tax Act, 1961, aggrieved by orders of the Hon’ble Tribunal in ITA No. 154A/izag/2009 dt. 11-8-2011 on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam relating to the assessment year 2005-2006 in the case of the Respondent assessee preferred against the Commissioner of Income Tax(Appeals), Guntur dated 3a01.2009 in ITA No.0186/CIT(A)/GNT/2007- 08 preferred against the order of the Additional Commissioner of Income- tax, Range-2, Guntur dated 26-12-2007 in PAN/GIR No. AABCT7907M/T- 11 Between: Commissioner of Income Tax, Rajkamal Complex, Laxmipuram Main Road, Gntur-7 ...Appellant AND M/s. Tirumala Milk Products Private Limited, Prakash Nagar Narasaraopet, Guntur District. ...Respondent

/ ! Vi Counsel for the Appellant: Sri Y. N. Vivekananda - Standing Counsel V ■ Coui^el for the Respondents: Sri N. V. Shravan Kumar The Court made the following: I I

APHC010761852012 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 330/2012 Between: Commissioner Of Income Tax, Rajkamal Complex ...APPELLANT AND M/s Tirumala Milk Products Private Limited ...RESPONDENT Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1.CHALLA GUNARANJAN 2.ELEVATED AS JUDGE

> 2 HBKM.J & HVN,J l.T.T.A.No.330 of 2012 The Court made the following: JUDGMENT: (Per Hon’ble Sri Justice B. Krishna Mohan) The learned Standing Counsel appearing for the appellant seeks permission of this Court to withdraw the present Appeal basing upon the monetary limits, as per the Circular No.09/2024, dated 17.09.2024. Permission is accorded. 2. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. Interim order, if any, deemed to have been vacated. 3. There shall be no order as to costs. As a sequel. Interlocutory Applications pending, if any, shall stand closed. Sd/- E. KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. M/s. Tirumala Milk Products Private Limited, Prakash Nagar, Narasaraopet, Guntur District. 2. One CC to Sri Y. N. Vivekananda, Standing Counsel [OPUC] 3. One CC to Sri N. V. Shravan Kumar Advocate [OPUC] 4. Three CD Copies Stu Cnr

\ HIGH COURT DATED:30/01/2025 ^TOfANDS^ g 10 JUN 2025 JUDGMENT ITTA.No.330 of 2012 % mJ. 1% pi ■ ■^yJ DISMISSING THE ITTA AS WITHDRAWN

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