The Pr. Commissioner of Income Tax vs. M/s Kallam Housing & Real Estates ( Pvt) Ltd.,
What did the High Court hold?
The High Court granted permission to the Income Tax Department to withdraw the appeal. The appeal was dismissed as withdrawn by the court.
What were the facts?
The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed against an order concerning the Assessment Year 2009-2010.
What were the issues?
The primary issue was the withdrawal of the appeal by the department due to the tax effect being below the prescribed monetary limits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
f APHC011409252016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 794 OF 2017 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 11.12.2015 in I.T.A.No.242A/izag/2012 (Assessment Year 2009-2010) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the order of the Commissioner of Income Tax (Appeals), Guntcir, dated 03.04.2012 bearing Appeal No. ITA No.0221/CIT(A)/GNT/2011-12, which was preferred against the order of the Assistant Commissioner of Income Tax, Circle-1 (1), Guntur in PAN/GIR.No:AABCK6024G/A.Y.2009-2010/ITO/Guntur, dated 22.12.2014. Between: The Pr. Commissioner of Income Tax, Guntur ...Petitioner AND M/s Kallam Housing & Real Estates (Pvt.) Ltd., D.No. 1-2-8, 1st Lane J.K.C.Nagar, Guntur. ...Respondent
y Coiinsel for the Petitioner: Sri Santhi Chandra (Standing Counsel for Income Tax Dept.) Counsel for the Respondent: Sri G V N Hari The Court made the following
APHC011409252016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 794/2017 Between; 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1.M/S KALLAM HOUSING REAL ESTATES PVT LTD, D.No. 1-2-8, 1st Lane, J.K.C.Nagar, Guntur. ...RESPONDENT against orders Appeal under section lA NO: 1 OF 2017(ITTAMP 792 OF 2017 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay of (530) days in representing the I.T.T.A and to pass Counsel for the Appellant; 1.ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following;
2 # THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.794 of 2017 JUDGMENT^fPer Hon’ib/e Sri Justice Battu Devanand) Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1 (1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.794 of 2017 is to be withdrawn, in view of the tax effect involved in the case is Rs.29,52,186/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal. 2. Copy of the certificate is placed on record. Permission is granted. 3. Accordingly, the Income Tax Tribunal Appeal is dismissed withdrawn. There shall be no order as to costs. as As a sequel, miscellaneous petitions pending, if any, shall stand closed. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// //k SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Guntur. 3. The Assistant Commissioner of Income Tax, Circle-1 Visakhapatnam Bench (1), Guntur.
# 4. One CC to Sri Santhi Chandra , Standing Counsel for Income Tax Department, High Court of Andhra Pradesh.[OPUC] 5. One CC to Sri G V N Hari Advocate [OPUC] 6. Two CD Copies SAM vna
HIGH COURT DATED:21/08/2025 JUDGMENT ITTANo. 794 of 2017 DISMISSING THE I.T.T.A AS WITHDRAWN
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