COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. GLAND PHARMA LTD. HYDERABAD

, 13447 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY,THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 94 OF 2017 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1 961 against the order dated 28.02.2007 passed in ITA No.953/HYD/2003 for the Aisessment year '1999-2000 on the file of the lncome Tax Appeltate Tribunal, Hyderabad Bench 'A', Hyderabad. Between: COMMISSIONER OF INCOIVIE TAX-Il, HYD, Hvderabad ...APPELLANT AND GLAND PHARMA LTD. HYDERABAD, 6-3-862' Ameerpet, Hyderabad' ...RESPONDENT Counsel for the Appellant:Ms. J.Sunitha for SMT- K. MAMATA CHOUDARY' Sr' Standing Counsel for lT DePt. Counsel for the Respondent: SRI K VASANTKUMAR The Court made the following: JUDGMENT

THE HON,BLE SRI JUSTICE ]I.SAM .KOSHY AND THE HON'BLE SRI JUSTICE NARSING RACI NANDIKONDA INCOME TA}( TRIBUNAL APPEAI, No.9.i OF 2O17 JUDGMENT: (per llcn ble Sti Justice P.Sam Kosh,r) Llea.r* lrt s. -i. Sur^-'-Lra, lczlr aeC '-'1. iarr:ri g --cur sel -o; incolrre Tax, appearing np- heh2lF 6f the appellant. 2. The irrstant appeal under Ssi.ion 2(Ah of ti-te Income Tax Act, 1961 , has been prelerred by the Rei.'enue z s the .i "pellant against the order datr.c 2e.aa.2CJ7 p:rsli.d b1,, tl-c Irr:r, m: Ta, 1\itpellaic Tribunal, Hyder;.,.bac '4" Bench, Hyderabad. rn I.T 1..No.9l; ilHyd/2OO3 for the Assess rner--..' i,:lt; 7 )cj)'2C C:4. 3. Centrai R:rrrci oi Dire:t l-axt:s (CRD'|) j-ras is ; -rr:d Circular No.9 of 2024 d-,:.Led ','7.J').2024-, arne;:rding lhe Dre , ious (i :cuia; j\io.5 of 2O24 dated 15.03.2A)..., L,:y fultner e;ltrarie iug t.' : ;ior: r yri-v iiurits for liling appeals h-,- the litc\;mr, T.r:. -L'D:., li1 a1l L.,t fti: i.re income Tax Appell.rrc -)-ibrrr r1s, , {igir Couris :rir,l Sucr :rr: Cc tt't as a mcasttre for reducirrg li'i1;;r1., l. Ii, i,:r cagrarrl'r 2 c,f t'.7. :;aid Ci-culer:, rve hnd that the monetary l:i-iit- fi-r:ed for iiiin5l :r.l ar,pc befcr:: th.e High Court is Rs.2.00 crore.

- To, TPK/ghw P3Ee 2 of 3 4. In the instant zrpoeai. tax eii:ci is well below the monetary 1imit. 5. Therelbre, the rppeal fileci b-r'the ricvcnue is disrrissed in terms of the aforesaid Cilc ular No.9 ot 2O?-a darcd 17.O9.'2A24. However, if the appeal comes ,.n'ithin .-he exce ption of Circular No.S of 2024, it would be open to rtLe Income Tax Department to seek revival of the appeal. No costs. 6. As a sequel, rniscellaneous applicaticns pending iI any, shall stand closed. I. NAGA LAKSHMI OINT REGISTRAR sd/- //TRUE COPY// SECTION OFFICER The lncome Tax Appellate Tribunal' Hyderabad Bench 'A" Hyderabad' One CC to SMT. K MAMATA CHOUDARY' Advocate TOPUCI One CC to SRl. K VASANTKUMAR Advocate [OPUC] Two CD CoPies 1 2 J 4

HIGH COURT DATED:09104t2025 JUDGMENT lTTA.No.94 ot 2017 ITTA IS DISMISSED G*dA F o 2 7 o()'t M tuE 1 * C. l, =: /' * ./)/ sr4I crrt-D I