THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. DR.P.RADHA, HYDERABAD

rN rHE HIGH "ou*lloH$JE*to?-sE oF TELANGANA MONDAY, THE TWENTY FOURTH DAY OF MARCH '''- '-nnio rHousAND AND TwENTY FlvE ME TAX TRIBUNA PRESENT L APPEAL NO: 10 oF 2016 13447 7 ...Appellant ...Respondent THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI IUSTI.ET'TANSING RAO NANDIKONDA tNco lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act'1961 aoainst the Order dated d66l)0i;-passed in ITA No 307/Hvd/2013 for the Aisessment Year 2007-206; ;; th" fiie of the lncome Tax Appellate Tribunal' Hyderabad Bench'A', HYderabad' Between: AND The Commissioner Of lncome Tax (Central)' Hyderabad Dr.P.Radha,H.No.22-g4,SaraswathiNagar'saroornagar'Hyderabad' Counsel for the Appellant: Ms K MAMATHA (SC FOR INCOME TAX) Counsel for the Respondent: SRI N NARASIMHA RAO' ADVOCATE The Court made the following: JUDGMENT

THE HONOURABLE SRIJUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.lO OF 2016 JUDGMENT: (per Hon'ble Sri Justice l'.Sam Koshy) Heard Ms. K. Mamtha, leanred Senior Standing Counsel for the lncome Tax Department for thc aopellant. perused the record. 2. This appeal under Section 250.4 of the Incorne Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 06.06.20i4 passed by the [ncome Tax Appellate Tribunal, Hyderabad Bench .A', Hyderabad, in I.T.A.No.307lHyd,l2013 for the Assessn-renr year 2007-08. 3. Central Board of Direct Taxes (CltsDT) has issued Circular No.9.of 2024 dated, l'1 .092A24, amsnCiig the prer.ious Circular No.5 of 2024 dated 15.03.2024, by turther enhancing rhc monetary limits for filing appeals by the Incorne Tax Department belore the Income Tax Appellate Tribunals, High Courts and Supreme Courl as a measure for reducing litigation. Il paragraph 2 of the said ( (

Circular, we find that the monetary limit fixed fbr hling an appeal before the High Court is Rs'2'00 crore' 4 In the instant appeal, tax efl'ect is we[[ below the monetary limit. 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 thc- exception of Circular No.5of2024,itwouldbeopentothelncome.faxDepafimentto seek revival of the appeal' There shall be no order as to costs' 6. Consequently, miscellaneous petitions pending' if any' shatl stand closed. //TRUE COPY// SD'. K SRINIVASA RAO / JOINT REGISTRAR / 6tr- SECTION OFFICER To, . The lncome Tax Appell?te Tribunal' Hyderabad e-e1cn 'n" Hyderabad' . one cc to.Ms K Mamatha jsc t"i r"""." Tax),.Advocate [oUTl . il;;c i; s; N Narasimha Rao' Advocate toPucl 1 2 ? 4. Two CD CoPies ABK

HIGH COURT DATED: 24tO3t2O2S JUDGMENT ITTA.No.10 of 2016 DISMISSING THE ITTA W]THOUT COSTS '. I i Ii (l.. ''t t -) ,.,, ) -/ 10 stP 125 ) il1 l. 6 vo Ibl