THE COMMISSIONER OF INCOME TAX - II vs. ANAND FOOD PRODUCTS

IN THE HIGH COURT FOR THE*STATE OF TELANGANA AT HYDERABAD THURSDAY, THE THIRTIETH DAY OF JANUARY 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: 410 OF 2013 Appeal filed under Section 260(4) of the lncome-Tax Act., 1961, against the order dated. 30-03-2012 passed in lTA.No. 1245lHydl2007 for the assessment year 2004-2005 on the file of the lncome Tax Appellate Tribunal Hyderabad Bench 'A', Hyderabad preferred against the Order dated: 25-10-2007 passed in Appeal.No. 0490/06-07/we.9(1)AIVd/C|T(A)-VU2007-08 on the file of the Court of the Commissioner of lncome Tax (Appeals)-lV, Hyderabad preferred against the Assessment Order dated: 29-12-2006 passed in PAN/GIR No, AAEFA2069B/1A-393 on the file of the lncome Tax Officer, Ward-9(1), Hyderabad. Between: The Commissioner of lncome Tax - ll, Hyderabad ...APPELLANT AND M/s Anand Food Products, 16-1486, Saidabad, Hyderabad .,.RESPONDENT Counsel for the Appellant: Sri J.V. Prasad, Senior Standing Counsel for lncome Tax Counsel for the Respondent: Sri K. Vasantkumar The Court delivered the following JUDGMENT: I I I I I i I 13447 1 I I

THE HON'BLE SRI JUSTICE P.SAM KOSIIY AND THE HON'BI,E SRI JUSTICE NARSI NG RAO NANDIKONDA INCoME TA)( TRIBUNAL APPEAL No.41O OF 2013 JUDGMENT: (per IIai'ble Sn Justice P.Sam Koshg) Heard Mr. ,J.V. Prasad, learned Senior Standing Counsel for Income Tax, appenring on behalf of the appellant. 2. The instant appeai under Section 260A of the Income Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 30.O3.20 12 passed by the Income Tax Appellate Tribunal, Hyderabad "A" Bencl-r, Hyderabad, in I.T.A.No. l2a5lHyd/07 for thel Assessment Year 2004-05. 3. Central Board ,rf Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.O9.2024, amending the previous Circular No.5 of 2024 dated 15.03.2024, bv further enhancing the monetary limits for filing appeals by tl-re Inr:ome Tax Department before the Income Tax Appellate Tribunals, High Courts and Supreme Court as a measure for reducing litigation. In paragraph 2 of the said Circular. we find that the monetary limit fixed for filing arl appeal before the High Court is t Rs.2.O0 crore I

rl Page 2 of 3 4 In the instalt appeal, tax effeclis well below the monetary limit. 5. Therefore, the appeal fired by the Revenue is dismissed in terms of the aJoresaid circular No.9 of 2024 dated, 17.og.2o24. However, if the appeal comes within the exception of Circular No.S of 2024, it would be open to the Income Tax Department to seek revival of the appeal. No costs. 6. As a sequei, miscellaneous applications pending if any, shall stand closed. Sd/. A.V.S.S.C.S.M. SARMA JOINT REGISTRAR //TRUE COPY// ECTION OFFICER To, \/H 1 . The lncome Tax Appellate Tribunal !-{yderabad, Bench 'A" Hyderabad 2 iil; cJil;isslonei bt lnlome Tax (A[peals)-lV, Hvderabad 3. The lncome Tax Officer, Ward-9(1)' Hyderabao ;. o;;"CC'i; sii'w. p'blll, $;6; Si"dig counsel ror lncome-rax Dept toPUCl s b-n"-Ci to Sri K. Vasantkumar, Advocate [OPUC] 6. Two CD CoPies \ %

I HIGH COURT DATED: 3U4112025 JUDGMENT ITTA.No.410 of 2013 DISMISSING HE ITTA -( r{E ST4 z 1 flAH 2025 z c 9t o6 I I o I i