Commissioner of Income Tax III vs. P.V. Ramana Reddy
What did the High Court hold?
The High Court, in light of a circular, granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to revive it under specific circumstances mentioned in another circular.
What were the facts?
The Commissioner of Income Tax filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders passed by the Commissioner (Appeals) and the Assistant Commissioner of Income Tax.
What were the issues?
The primary issue was whether the appeal should be withdrawn by the appellant, the Commissioner of Income Tax, based on a departmental circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
[ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVIONDAY, THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J. SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL No: 307 ot 2012 AppealfiledunderSection260.AofthelncomeTaxAct'1961againstthe order dated 06-01-2012 passed in 1.T.A.No.1853/Hydl2o11 for Assessment year 2000-2001 on the file of the lncome Tax Appellate Tribunal, Bench-'B" Hyderabad preferred against the order dated 22-09-2011 passed in ITA No. 13/lTo 6(3yclT(A)- lv/10-1 1 on the file of the commissioner of lncome Tax (Appeals) -lV, Hyderabad preferred against the Assessment order dated 28-12-2006 passed in P.A.N./G.l-R. No.ADFPP2'|81F on the file of the Assistant commissioner of lncome Tax, Central Circle - 5, Hyderabad. Between: Commissioner of lncome Tax lll, lT Towers, A'C. Guards, Hyderabad' ...APPellant AND Sri P.V. Ramana Reddy, Plot No. 28, Vivekananda Enclave, Road No'2 Banjara Hills, Hyderabad. ...ResPondent CounselfortheAppellant:Ms.B.SapnaReddy,standingCounselrepresenting Mr. J.V. Prasad, Senior Standing Counsel for lncome Tax Deparknent Counsel for the Respondent: Sri B. Krishna Reddy The Court delivered the following: JUDGMENT
THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J.SREENryAS RAO INCOME TA)( TRIBUNAL APPEAL No.3O7 of2012 JUDGMENT: per the Hon,ble the ChiefJustrce Arok Aradhe) Ms. B.Sapna Reddy, learned Junior Standing Counsel representing Mr. J.V.prasad, learned Senior Standing Cc,1in5g1 for Income Tax Department lbr the appellant. 2. Learnecl counsel for the appellant seeks leave of this Court to withclraw the appeal in the light of the Circular No.O9/2024, dated 17.09.2024, with the liberty to revive the same in <:ase the subject matter of the appeal falis in any of the exceptions provided in the Circular No.S,/2024 dated 15.03.2024. 3. Accordingly, the appeal is dismissed as withdrawn in terms of the lilterty as prayed for. I ( i l
2 To, kam/gh Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. Sd/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPY// SE TION OFFICER 1. The lncome Tax Appellate Tribunal, Bench-'B', Hyderabad. 2. The Commissioner of lncome Tax (Appeals) -lV, Hyderabad. 3. The Assistant Commissioner of lncome Tax, Central Circle - 5, Hyderabad. 4. One CC to Ms. B. Sapna Reddy, Standing Counsel representing Mr. J.V Prasad, Senior Standing Counsel for Income Tax Department 5. [oPUC] 6. One CC to Sri B. Krishna Reddy, Advocate [OPUC] 7. Two CD Copies @i
HIGH COURT DATED:06 t01tZOZs JUDGMENT lTTA.No.307 of 2012 THE APPEAL IS DISMISSED AS WTHDRAWN rru Sllt t \ ( c t( llJ(3 i, d= * 'J3 31 'tlu * Esp4Ta:$6O !
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