THE PR COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. SMT. AKULA VIJAYA LAXMI, VIJAYAWADA

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ITTA/540/2017HC Andhra PradeshAPHC01025335201718 November 2024Bench: G.NARENDAR,T.C.D.SEKHAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the Department's request to withdraw the appeal. The appeal was dismissed as withdrawn, with no costs awarded.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The Department later filed a memo to withdraw the appeal.

What were the issues?

The primary issue was the Department's decision to withdraw the appeal based on its litigation policy regarding monetary stakes.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 540 OF 2017 Appeal under section 260A of the income Tax Act, 1961, against the orders of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in I.T.A.No. 305/Vizag/2013, dated 30.09.2016. Between: The Pr Commissioner Of Income Tax, Vijayawada ...Appellant AND Smt. Akula Vijaya Laxmi, Vijayawada, D.No. 27-5-15, Gopuvari Street, Governorpet, Vijayawada. ...Respondent / Appellant Counsel for the Appellant: SRI. J V PRASAD (SC FOR INCOME TAX) Counsel for the Respondents: — The Court made the following: ORDER

APHC010253352017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3507] t TUESDAY ,THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 540/2017 Between: The Pr Commissioner Of Income Tax, Vijayawada AND ...APPELLANT Smt Akula Vijaya Laxmi Vijayawada Counsel for the Appellant: 1 ■J V PRASAD (SC FOR INCOME TAX) Counsel for the Respondent: ...RESPONDENT 1. The Court made the following:

0 JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the appellant-Department has filed a memo into 1. Court, including a copy of the circular whereby, the appellant-Department has r formulated a litigation policy and under the said policy, it has been resolved not to initiate any appeals or petitions, where the monetary stakes involved are less than Rs.2 Crores and hence, he prays leave of the Court to withdraw the appeal. Submission is placed on record. 2. Accordingly, the appeal is dismissed as withdrawn. No costs. 3. As a sequel thereto, the miscellaneous petitions, if any, pending in this appeal shall stand closed. SD/- P. VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// N OFFICER S To, 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam 2. One CC to SRI. J V PRASAD (SC FOR INCOME TAX) Advocate [OPUC] 3. Three CD Copies PR ns

HIGH COURT DATED:19/11/2024 ORDER ITTA.No.540 of 2017 I 2 5 FES 2025 "m Currant Section ^^sS^SPATClieO-S^' .69/ DISMISSING THE APPEAL AS WITHDRAWN

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