COMMISSIONER OF INCOME TAX vs. ANNAPURNA BUILDERS

I IN THE HIGH COURT FOR nr ivbr#l|*. o. TELANcANA *'o*ffi "llJuu.HBTJr.lilirr+.i,I.MARcH [ 3447 ] PRESENT THE HON,BLE SRI JUSTICE P.SAM KOSHY THE HON,BLE SRI JUSTIC AND E NARSING RAO NANDIKONDA lNcoME T TRIBUNAL APP LNo: 377 OF 20 13 Hyderabad of the Appeal under Section 260A of lncome Tax Appellate Tlbunal the lncome Tax Act, 196'1 against the order No 1006 I Hydt2T 1 2 dated 2T -1 1 -20 1 2 Hyderabad ,,8,, Bench Hyderabad in I.T.A for the Assessment year 2008-09 Between: Commissioner of lncome Tax_lll, l.T.Towers, A.C.Guards, AND M/s. Annapurna Builders, 6 3-1 192 Kundan Bagh, Begumpet, Hyderabad, ..Appeilant ...Respondent Counsel for the Appdllant: Ms. B. Sapna Reddy, Junior Standing Counsel ;"XJfiilj'# Mr. J.v. Prasad, s"nio''strnaiii'i.,ln""r ror the tncome rax Counsel for the Respondent: Mr. y. Ratnakar The Court delivered the following: JUDGMENT

TIIE IIONOURABLE SRI JUSTICE P'SAM KOSHY rrrE HoN ou*'k'^iffiBi3iE N ARsrN G RAo TT No. 70 I A 31 F 2013 JUDGMENT @er Hon Heatd Ms. B.SaPna Counsel rePresenting Counsel for the Incom the record 'ble Sri Justice P Sam KoshY) ReddY,, leamed Junror Standing Mr. J.V'Prasad' iearned Seniot Standing e Tax Department for the appellant' Perused I I 2. This appeal under Section 260A of the lncome Tax Act' 1961, has been preferred by the Revenue as the appellant against the order dated 21 'll'2012 passed by the Income Tax Appellate Tribunal, Hyderabad Bench '8" Hyderabad' in I.T.A.No. I 006 lFry d'l 20 l.,for the Assessment Year 2008-09' 3. Central Board of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 11 '09'2024' amending the previous Circular No.5 of 2024 dated i5'03'2024' by further enhancing the monetary limits for filing appeals by the Income Tax Department before the Incorne Tax Appellate Tribunals, High Courts and Suprerne Court i

2 as a measure for reduc circurar, we find ,hu, ,h.''g litigation' In paragraph 2 of the said berore the High court,.;:;::.limit fixed ror filins an appear 4. In the instant appeal, tax effect is well belov limit. -'" rr vvtrrr oelow the monetary 5' Therefore' the appeal filed by the Department is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.09.2024. However, if the appeal comes within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to seek revival of the appeal. There shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shall .:'.;.::.1 stand closed. SO/- MOHD. ISMAIL DEPUTY REGISTRAR //TRUE COPY// o T SE ON OFFICER II '1. The lncome Tax Aooellate Tribunal, Hyderabad ,,8,, Bench, Hyderabad 2 O_ne CC Mr. J.V. prasad, S"nior. St"nOi,ijC"rn*f for the lncome Tax Department[OpUCl 3- One CC to Mr. y. Ritnakar, Advocate tOpUCl 4 Two CD Copies kam/gh

- -4q1 HIGH COURT DATED:26 tO3l2O25 JUDGMENT |TTA.No.3V7 at 2013 DISMISSING OF THE APPEAL * . s.l 416 ol.. .... , 10 sEP 2$25 <', ) - l' rq [8la{ --i- ----