RAIN COMMODITIES LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITTA/58/2011HC TelanganaHBHC01022316201110 February 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the appellant's counsel that the cause in the appeal had become infructuous. Accordingly, the Court dismissed the appeal.

What were the facts?

The appellant, Rain Commodities Limited, filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260(A) of the Income Tax Act, 1961.

What were the issues?

The primary issue was whether the appeal had become infructuous, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 260(A)

AI-generated summary — verify with the full judgment below

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE TENTH DAY OF FEBRUARY 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: 58 OF 2011 Appeal filed under Section 260(A) of the lncome Tax Act, 1961 against the order dated 24-12-2010 passed in lTA.No. 673/Hydl2O1O lor the assessment year 20O4-2OO5 on the file of the lncome Tax Appellate Tribunal, Hyderabad, Bench 'B' Hyderabad preferred against the Order dated O8-12-2OO passed in PAN/GlR No. i AABCR2276I</R-269 on the file of the Deputy Commissioner of lncome Tax, Circle- 3(1), Hyderabad. Between: Rain Commodities Limited, Hyderabad. Plot No. 34, Rain Centre, Srinagar Colony, ...APPELLANT AND Deputy Commissioner of lncome Tax, Circle 3(1), Hyderabad. ...RESPONDENT l.A. NO: 1 OF 20J1(ITTA!4P. NO: 166 OF 2011) Petitron under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pass an order granting stay of recovery of disputed taxes for the assessment year 2OO4-20O5 during the pendency of the present appeal filed against the order daled 24-12-2010 passed by the lncome Tax Appellate Tribunal, Hyderabad in ITA No. 673/Hyd/2010. Counsel for the Appellant: Sri Ch. Pushyam Kiran Counsel for the Respondents: Sri B. Narasimha Sarma The Court delivered the following JUDGMENT:

:...-"--T-7 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TA)( TRIBUNAL APPEAL No.58 OF 2011 JUDGMENT'. @er Hon,bte sn Justk.(, p.s.nr KoshLtj Today, when the marter is taken up for hearing, the learned counsel for the appellant submits that the cause in the instant appeal has become infructuous. 2. Recording the above made submission, this appeal stands dismissed as infructuous. As a sequel, miscellaneous applications pending if any, shall stand closed. SD/.K.SRINIVASA RAO O PolNr REGISTRAR //TRUE COPY// \ ,l - - TO, \ I ISECTION OFFICER \ 1. The lncome Tax Appellate Tribunal, Hyderabad, BencY 'B' Hyderabad 2. The Deputy Commissioner of lncome Tax, Circle-3(1), Hyderabad. 3. One CC to Sri Ch. Pushyam Kiran, Advocate [OPUC] 4. One CC to Sri B. Narasimha Sarma, Advocate [OPUC] 5. Two CD Copies VTYDL

HIGH COURT DATED: 1010212025 JUDGMENT ITTA.No.58 of 2011 DISMISSING THE ITTA AS INFRUCTUOUS \aE STArc 1 ( cl L) 2 0 l\Pn 2025 2 c' * t ^5 t' aa o I o t(

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