M/s. Vijaya Wines vs. The Income Tax Officer,

rl 134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY ,THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 284 OF 2008 Appeal filed under Section 260(,A) of the lncome-Tax Act., 1961, against the order dated. 20.M.2007 passed in lTA.No. 245lHydl20o7 for the assessment year 1998-1999 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A' (SMC) preferred against the Order dated. 28.11.2006 passed in Appeal.No 284IKGM/C|T(A)N106-07 for the Assessment yeall998-1999 on the file of the Commissioner of lncome Tax (Appeals), Vijayawada preferred against the Assessment Order dated: 06.10.2006 passed in PAN/GIR No. V-315 on the file of the lncome Tax officer, Ward-2, Kothagudem. Between: M/s. Viiaya Wines, Khammam ..APPELLANT AND The lncome Tax Officer, Ward - 2, Kothagudem ...RESPONDENT Counsel for the Appellant: Sri Srinarayan Toshniwal representing Sri A. V. Krishna Koundinya Counsel for the Respondent: Ms. Sapna, Junior Standing Counsel for lncome Tax The Court delivered the following JUDGMENT:

t I THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.284 OF 2008 JUDGMENT gter Hon'hle Sri Justice P.Sam Koshy) Heard N{r. Srinarayan Toshniwal, leamed counsel representing Mr. A.V.Krishna Koundinya, leamed counsel for the appellant and Ms. Sapna, leamed Junior Standing Counsel for the Income Tax Department for the respondent. Perused the record 2. The instarrt appeal was admifted on the question of law as to whether thc Trit,unal was.iustified in holding that the assessee firm is not entitled lo registration more so after the requirements of Section 18.1 of the Income Tax Act, l96l are satisfied 3. Today, u,'ren the matter is taken up.for hearing, it has been brought to our notice that identical matters have already been decided by this l{igh Court as early as in 20l l in the case of Commissioner of Income Tax v. Swarna Bar & Reslauran/ and the said view has also been recently followed by this Division , I '(20r 1) 334 ITR 387 (AP)

2 To, VH/gh Bench in ITTA No. I 66 of 2008, decided on 18.12.2024. We are in respectful agreement with the decision rendered in aforesaid ITTA and the instant appeal, therefore, stands decided' against the appellant. 4. The appeal fails and is, accordingly, dismissed. There shall be no order as to costs Consequently, miscellaneous petitions pending, if any, shall stand closed Sd/- A.V.S.S.C.S.M. SARMA J INT REGISTRAR //TRUE COPY// s CTION OFFICER '1 . The lncome Tax Appellate Tribunal Hyderabad Bench 'A' (SMC) 2. The Commissioner of lncome Tax (Appeals)' Vijayawada 3. The lncome Tax officer, Ward-Z' Kothagudem' 4. One CC to Sri A. V. Krishna Koundinya, Advocate [OPUC] 5. One CC to Ms. Sapna' Junior Standing Counsel for lncome Tax Department loPUcl 6. Two CD CoPies \ 1*

HIGH COURT DATED: 17t0212025 JUDGMENT ITTA.No.284 of 2008 DISMISSING THE ITTA )i *1/ : t:..,, -. r..,,t( \'_ _gy' <* -'-.*--:;-l'f ' \.\ ..jr. t0 1',<i $r.a1 e 4 AP8 2[6 Zrl q. U (( :l t