Commissioner of Income Tax-III, vs. Sri P.V. Ramana Reddy,

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ITTA/291/2012HC TelanganaHBHC01035512201206 January 2025Bench: J SREENIVAS RAO,ALOK ARADHE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The withdrawal was permitted in light of a circular, with liberty to revive the appeal if the subject matter falls under exceptions 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 an order of the Commissioner of Income Tax (Appeals).

What were the issues?

The primary issue was whether the appeal should be withdrawn based on departmental circulars. The court considered the appellant's request for withdrawal under specific circulars.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

t 34181 rN rHE HIGH couRr FoRrEFfJtJt oF TELANGANA *?$'"1";J["iff l'?${"f iiiH0E' PRESENT THE HONOURABLE THE CHIEF J AND USTICE ALOK ARADHE E J SREENNAS RAO THE HONOURABLE SRI JUSTIC 291 OF 2012 UNAL APPEAL NO: INcoME TAXTRIB lncome Tax Act' 1961 against the Order dated 06 ApPeal filed under Section 260-A of the 01 .2012 Passed in I T A No' 1 857/HYd llate Tribunal' 12011 fot Assessment Year Bench-B, HYderabad 2005-06 on the preferred against file of the lncome Tax APPe the Order dated 22 09'2011 passed in lTA 12llTO 6(3yclT(A)- lV/2010-11 on the file of the Commisstone r of lncome Tax (APPeals) IV, Order dated 28'122006 Passed ln Hyderabad Preferred against the Assessment PAN/GIR No.ADFPP 2181F 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 Counsel for the APPellant Counsel for the Respondent : Sri B Krishna Reddy The Court delivered the following: : Ms. B. Sapana Reddy Junior Standing Counsel representing Mr. J.V. Prasad Senior Standing Counsel for lncome Tax DePartment

TEE I{oIv, N T RI ITE BU ?I c CE ,B T LE AIYD s K .29 A 1o J. INcoME o t2 No ol2 JUDGM (td the Hon,bte the Chlef Justice Atok Aradhe) Reddy, learned Junior Starrding Mr. J.V.prasad, learned Senior Income Tax Department for the 2. Learned counsel for the appellant seeks leave o1. this Court to u,ithdraw the appeal in the light of the Circular No.O9/2024, dated 17.09.2024, with the liberty to revive the same in case the subject matter of the appeal falls in any of the exce,ptions provided in the Circular No.Sl2024 dated 15.03.2024. 3. AccorclingJy, the appeal is dismissed as withdrawn in terms of the liberty as prayed for. I Ms. B.Sapna Counsel representing Standing Counsel for appellant. (

,) \.. Miscellaleous applications pending, if any, shall stand closed. However, there shall be no order as to costs. Sd/:K. SRITWASA RAo //TRUE COPY// J NT REGISTRAR CTION OFFICER ,) 1 2 J 4 The lncome Tax Appellate Tribunal, Bench_B, Hyderabad. The Commissioner of Income Tax (Appeals) _ lV, Hyderabad. The Assistant Commissioner of lncome iax, Centrat Circle _ 5, Hyderabad. One CC to One CC to Mr. J.V. prasad Senior Standing Counsel for lncome Tax Department [OPUC] One CC to SRI B KRTSHNA REDDY, Advocate [OPUC] Two CD Copies 5. 6. DLigh o- I I I I l i I l I I

HIGH COURT DATED:06/01/202s JUDGMENT lTTA.No.291 ol 2012 APPEAL IS DISMISSED AS WITHDRAWN. v

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