M/S HYDERABAD RACE CLUB , MALAKPET, HYD. vs. THE JT. COMMISSIONER OF INCOME TAX ASST] ,SPL. RANGE, HYD.
What did the High Court hold?
The High Court noted that no RC had been issued in the case. Therefore, the Court concluded that there was nothing left to adjudicate.
What were the facts?
The appellant's counsel was directed to obtain instructions on whether any RC (Rectification Case or similar proceeding) had been issued. Today, the counsel submitted that no such RC has been issued.
What were the issues?
Whether there are any pending issues or proceedings (RC) that require adjudication by the High Court in the appeal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL Nos: 559 and 560 of 2006 lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act, '1961 arising out of the order of the lncome{ax Appellate Tribunal, Hyderabad Bench ' B ' Hyderabad. in ITA No.130/Hydl02, for assessment Year 1997-1998 dated 10-05- 2006 preferred against the Order of the Commissioner of lncome Tax , (APPEALS)ll, Hyderabad, lTA.No.ClT (A)-ll/1 30 &1 3/0 1 -021,dated.22-1 1 -2001, preferred against the Order of the Joint Commissioner of lncome Tax (Assts) Special Range-2, Hyderabad PAN/GlR No.H-30 dated 21-3-2000. Between: IV/s Hyderabad Race Club, Ivlalakpet, Hyderabad-Soo 036 Rep. by its Secretary , Dr tt/.A.Mirza. ...APPELLANT AND The Jt. Commissioner of lncome Tax (Asst) Spl. Range, Hyderabad. ...RESPONDENT : |.T.T.A.M.P. No: 295 OF 2009 Petition under Order 6 Rule 17 of C.P-C. praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased permit the petitioner to amend the cause title by the substituting "The Deputy Commissioner of lncome f ax-2 (2),8rh Floor, Room No.826, B-Block, LT.Towers, A.C.Guards, [,4asab Tank, Hyderabad - 500 004' in place of The I i LT.T.A.No.559 of 2006 I
Jt.Commissioner of lrcome Tax (Asst) Spl.Range, Hyd<:rabac irt the above ITTA No.559 of 2006. Counsel for the App,rllant: SRI CHALLA GUNARANJAttI Counsel for the Respondent: SRI K. MAMATA, SC FOR INCOME TAX DEPARTMENT l.T.T.A.No.560 of 2006 lncome Tax Triburral Appeal Under Section 2604 of the lnr,orne Tax Act, 1961 arising out of the ord( r of the lncome-tax Appellate Triburral, Hyderrat,ad Bench ' B' Hyderabad, in ITA N:.131/Hydllz, for assessment Year 1998-1 399 dated 10-05- 2006 pre{ened against the Order of the Commissioner of lrcom€ Tax (APPEALS)Il, Hyderabad, lTA.No.ClT (A)-lll130 &13iO1-021,dated:22-11-2001, pr€rferred against the Order of the Addrtional Commrssioner of lncome Tax (Assts) Special Range-2, Hyderabad PAN/GlR rlo H-30 dated 28-3-2001. Between: fttl/s. Hyderabad Race Club, N,4alakpet, Hyderabad-500 036 rr:p, b'7 its Secretary, Dr.M.A.[Vlirza. , ...APPELLANT AND The Joint Commis;ioner of lncome Tax (Asst.), Special Range, Hyrlerabad. ...RESPONDENTs Counsel for the App >llant: SRI CHALLA GUNARANJAII Counsel for the Resrrondent: SRI K. MAMATA, SC FOF INCC)ME TAX DEPARTMENT The Court delivered the following: COMMON JUDGME!T I I I I
To, 7. Two CD CoPies karn ?f're. pr THE HON'BLE SRI JUSTICE P.SAM KOSI{Y AND THE HON'BLE SRI JUSTICE A. I,AXiltr NARAYANA I.T.TA. Nos.559 and 560 of 2O06 COMMON JUDGMENT: A)er Ilon blc Sn,lt1slic., P.SAM I<OSHYI Heard Sri Challa Gunzrranjan, learned counsel for the appellant and Smt. K. Mamata, lcarned Sta-nding Counsel appearing for the respondent. 2- On the previous date of hearing, t1-e learned counsel for the appellant was dirccted to get instructions whether alty RC has been issued. 3. Today, when thc rnatter is taken up for hearing, learned counsel for the appellant submits that no such RC has been issued till today in this case. 4. In r.iew of the same, this Court is of the considered opinion that nothing remains to be adjudicated in the instant case. 5. Accordingty, the I.T.T.A, stands disposed of. No costs. 6- Consequently, mlscellaneous pelitions pending, if arly, shall stand closed. //TRUE COPY// Sd/. K. SRINIVASA RAO JOINT REGISTRAR CI} SECTION OFFICER 1. The lncome-tax Appellate Tribunal, Hyderabad Bench ' B ' Hyderabad' 2. The Commissioner of lncome Tax , (APPEALS)Il, Hyderabad' 3. The Joint commissioner of lncome Tai (Assts) Special Range-2, Hyderabad' 4.TheAdditionalCommissioneroflncomeTax(Assts)SpecialRange-2, Hyderabad. 5. One CC to SRI CHALLA GUNARANJAN, Advocate [OPUC] 6. One CC to SRI K. MAMATA, SC FOR INCOTME TAX DEPARTMENT [OPUC] I I
HIGH COURI' PSK,J & LNA,"I DATED:0410t'12023 COMMON JU DGMENT lTTA.Nos.55(r ;and 560 of 2006 1..,: () 'j \ ,/ { *')$ 1 viE sT4 I6: 0 7 0[12u1 'ao. t..t /_,-, .. .-'_ | '--- .r--. a- - za'; ,+ DISPOSING OF THE l.T.T.As -0^ci, =\ro\:-z I
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