The Principal Commissioner of Income Tax - 1 vs. M/S. A.P. Beverages Corporation Ltd

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ITTA/357/2019HC TelanganaHBHC01029693201918 October 2023Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the subsequent developments and disposed of the appeal. No order was made as to costs.

What were the facts?

The appeal was filed before the High Court against an order of the Income Tax Appellate Tribunal. During the hearing, it was informed that the Assessing Officer had passed a final order. Consequently, nothing further remained to be adjudicated upon in the present appeal.

What were the issues?

Whether the appeal requires further adjudication given the subsequent final order by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

t I I IN THE HIGH COURT FOR THE STATE OF TELANGANA I ATHYDERABAD WEDNESDAY, THE EIGHTEENTH DAY OF OCTOBER i TWOTHOUSANDANDTWENTYTHREE i I I I j I [ 3386 ] ...Appellant ...Respondent PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETW I.T.T.A.N :357 of 19 lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1961 arising out 3r tn" brd., of the rncome-tax Appeilate Tribunar, Hyderabad Bench ,A , Hyderabad] in trA No.878/Hydl2o18, for assessmen t yeat 2014-15 dated 29-01- 2ot9 prefe#ed aglinst the order of the commissioner of Income Tax (Appears)-1, 7rh Floor, Rt-Abck! lncome Tax Towers, A.C.Guards, Hyderabad - 500004, Appeal No.0410/ clr(A)-1rHydr2o16-17r2017-18, dared:22-12-2017, preferred against the Order of ttie Defluty Commissioner of lncome Tax Cirlce_1(1), Hyderabad, GIR No.AABCA7385Al dated 3o_1 2-201 6. Between: AND Counsel for the Respondent: SRI y. RATNAKAR The Principal Commissioner of lncome Tax - 1, Hyderabad Beverages Corporation Ltd., M.J. Road, Nampally, Hyderabad s. A.P MI AX) the Appellant: SRt J.V. PRASAD (Sr. SC FOR TNCOME T The Court delivered the following: JUDGMENT j I I I II j Counsel foi

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY I.T.T.A. No. 357 of 2Ol9 JUDGMENT: (pt'r tktt tte.s,1 ../r/.\Ir.., P. S,4ll, XOsIIr./ Today, when the matter is taken up lor hearing, it has been informed to this Cotrrt that the Assessing Olficer itself h:rs passed a final order and nothing further remains to be adjudicated rrpon in the present appeal. 2. Considerir-rg t 1.re subsequent developments that have been transpired, this Appcal stands disposed o[. No order as to (.osts. Miscellaneous applications, i[ any pending, shall stzrnd closed. There shall be no ordcr as to costs. I SD/- B.S.CHIRANJEEVI JOINT REGISTRAR .it.' SECTIOTIbFFlcER The lncome-tax Appellate Tribunal, Hyderabad Bench 'A ' Hyderabad. The Commissioner of lncome Tax (Appeals)-1, 7h Floor, A-Block, lncome Tax Towdrs, A.C.Guards, Hyderabad - 500004. /ffRUE COPY// To, 1 2 3 4 5 6 The Deputy Commissioner of lncome Tax Cirlce-1(1), Hyderabad c bb One C to SRI J.V. PRASAD (Sr. SC FOR INCOME TAX) [OPUC] One C to SRI Y. RATNAKAR , Advocate [OPUCI Two D Co'pies ${x kam NS

HIGH COURT PSK. J I r-nra,.lf onreolr 8l'1012023 i I PEAL s-IA iE o \9 -i / c< 'ri- $tt Ti8 {I JUDG ENT .14' 'ri < DE:1PI ,rro.*1.. s;l * 2o1s t I it*l DISPOSING OF I I I I i I ! t t ),.: ]) I G

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