M/S. R.S. RANGADAS vs. THE ASSISTANT COMMISSIONER OF IT

[ 3385 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY THE SFVFNTEENTH DAY OF AUGUST TWO THOUSANI) AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEAL No: 246 of 2007 lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, 1g6.1 against the order of the Income I ax Appellate Trrbunal, Hyderabad Bench , B ', Hyderabad in ITA No 614lHydl20O4, for assessment Year 2001-02 dated 05-.10- 2006 preferred against the Order of the Commissioner of lncome Tax (Appeals)-V, Hyderabad, lTANos 0189 & 0190/AC 4(1)lcfi(A)-V/2003-04 dated 12-03-2004, preferred against the Order of the Assrslant Commrssioner of lncome Tax Circle- 4(1), Hyderabad, PAN/GlR No R-312 dated 13-01 2004. Between: M/s. R S.Rangadas, Contractors,2-2 437131211 , New Nallakunta, llyderabad ..APPELLANT AND The Assistant Commissioner of lI , Circle 4(1), Hyderabad ...RESPONDENT Counsel for the Appellant: SRI A.V.A. SIVA KARTHIKEYA Counsel for the Respondent: SRI J.V. PRASAD, SC FOR INCOME TAX The Court delivered the following: JUDGMENT

THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI JT'ISTICE LAXMI NARAYANA ALISHETTY I.T.T.A.No.246 of 2OO7 JUDGMENT: (pet I bn'ble Sri.htslice P.SAM KOSHY) Heard Sri A.V.A. Siva Karthikeya, learned Counsel for the appellant and Sri J.V. Prasad, learned Senior Standing Counsel appearing for the Income Tax Department. 2. The instant I.T.T.A. has been filed assailing the order passed by the Income-Tax Appellate Tribunal, Hyderabad Bench "B" in I.T.T.A.No.614/Hyd l2OO4 for the assessment year 2O01- O2, dated 05.10.2006. 3. Today when the matter is taken up for hearing, learned Counsel for the appellant foresees that the identical issue in respect of the same assessee stood decided vide I.T.T'.A.Nos.97 and 168 of 2OO3 on O2.O9.2014. 4. Since this court has already decided the issue :n I.T.T.A. Nos.97 and 168 of 2O03 against the very same asst:s'see, the present I.T.T.A. also fails and is accordingly rejected. No order as to costs. l i I I I \

2 Consequentl!, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// sdr-K is+NAlt?sHR / SECTIOTI OFFICER To, 1. The lncome Tax Appellate Tribunal' Hyderabad Bench ' B " Hyderabad 2. The Commissioner of lncome Tax (Appeals)-V' Hyderabad 3. The Assistant Commissroner of lncomc Tax Circle 4(1) :t]:e]:ba 4. One CC to SRI A V A SIVA KARIHIKEYA' Advocate IOPUCI 5. One CC to SRI J V PRASAD' SC FOR INCOI\IE TAX IOPUCI 6. Two CD CoPtes kam $|-

t HIGH COURT DATED:1710812023 JUDGMENT lTTA.No.246 ot 2007 THE ITTA IS REJECTED I g SrAtE o o ( /)to\o 11 + I Drr $Rfo .fu \ t rO