PR COMM OF INCOME TAX, VISAKHAPATNAM vs. SRI. A. JANAKIRAM, VISAKHAPATNAM

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ITTA/283/2016HC Andhra PradeshAPHC01074336201628 January 2025Bench: B KRISHNA MOHAN,NYAPATHY VIJAY4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the learned Standing Counsel for the appellant to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Income Tax Department filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the withdrawal of the appeal by the appellant. The reason for withdrawal was based on monetary limits.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

I IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE TWENTY NENETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE B.KRISHNA MOHAN AND HONOURABLE SMT JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 283 OF 2016 Appeal filed under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 28-07-2015 passed in ITA.No.52A/izag/2012 (Assessment year 2007-2008) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, filed challenging the Order dated 30-12-2011 passed in ITA.No.338/ITO, W-3 (2)/VSP/2010-11/11-12, by the Commissioner of Income Tax (Appeals), Visakhapatnam, which filed against the Order dated 31-12-2009 passed U/s.143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2007-2008) PAN.AALPA9208K by the Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam. Between: Principal Commissioner of Income Tax-1, Visakhapatnam. ...Appellant AND Sri A.Janakiram, D.No. 10-50-22/1, Sripuram Junction, Visakhapatnam-530 003. ...Respondent Counsel for the Appellant : Sri Anup Koushik Karavadi (Standing Counsel for Income Tax Department) Counsel for the Respondent : - The Court made the following:

8 '' f. ;010357982017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) f'-. ■1 [3516] WEDNESDAY, THE TWENTY NINETH 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: 283/2016 Between: Pr Comm Of Income Tax, Visakhapatnam ...APPELLANT AND Sri A Janakiram Visakhapatnam Counsel for the Appellant: ...RESPONDENT 1.ANUP KOUSHIK KARAVADI Counsel for the Respondent: 1.

2 HBKMJ & HVN,J ITTA.No.283 of 2016 The Court made the following: JUDGMENT: (PerHon’ble Sri Justice B. Krishna Mohan) The learned Standing Counsel appearing for the appellant seeks permission of this Court to withdraw the present Appeal on monetary limit basis. 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. Sd/- E. KAME^ARA RAO JOINT/REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam. 3. The Deputy Commissioner of Income Tax, Central Circle-1 Visakhapatnam. 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. Three CD Copies BSV

/ fi % HIGH COURT BSV DATED:29/01/2025 JUDGMENT ITTA.No.283 of 2016 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS

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