The Principal commissioner of Income Tax (Central) vs. Shri Dhanekula Rama rao
What did the High Court hold?
The High Court granted permission to withdraw the appeal. The appeal was dismissed as withdrawn based on the Department's submission regarding monetary limits and instructions from the CBIC.
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 Department sought permission to withdraw the appeal.
What were the issues?
The primary issue was the Department's request to withdraw the appeal due to revised monetary limits for filing appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE SIXTEENTH DAY YEAR OF APRI TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR income tax TRIBUNAL3APPEAL NO: RAO 504 OF 2018 Appeal under section 260A of the Income Tax Act of the Income Tax Appellate 1961, against the order Tribunal, Visakhapatnam Bench, Visakhapatnam in ITA No.209/Vizag/2012 dated 27.05.2016 for the Assessment Year 2007-2008 the copy of the order of the Tribunal was served on the appellant on 15.06.2016, against the Order dated 22-03- 2012 passed in ITA No. 0239 TO 0244/CC,VIJ/CIT{A)-1/10-11 under section 143(3) r.w.s 153 A of the Income Tax Act, 1961 Assessment year Tax (Appeals)- I, Hyderabad, 2006-07 by the Commissioner of Income against the Order dated 30-1 l^gp, passed under section 143(3) 153 A of the Income Tax Act, 1961 Assessment year 2006-07 by the Deputy Commissioner of Income tdff Central Circle, Vijayawada. r.w.s ’•f:' Between: The Principal Commissioner oTihcome Tax (Central) f Visakhapatnam ...Appellant AND Shri Dhanekula Rama Rao, 4p;;5-19, Siddhartha Venkateswarapuram, Visakhapatnam Road ...Respondent
I Counsel for the Appellant ;SRI VAMSI KRISHNA BODAPATI ANUP KOUSHIK KARAVADI (SC FOR INCOMETAX ) pounsel for the Respondents: SRI C P RAMASWAMI The Court made the following E I FOR SRI 's' ■!
ilN APHC011391652016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR income tax tribunal appeal N0.5Q4 OF 7ni« [3526] RAO Between; Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT I AND Shri Dhanekula Rama Rao ...Respondent Counsel for the Appellant: Mr.ANUP KOUSHIK KARAVADI. Senior Standing Counsel for Income Tax Assisted by Mr.Vamsi Krishna Bodapati Counsel for the Respondent: Mr. C.P.RAMASWAMI The Court made the following JUDGMENT: (perNJS.J) This matter is taken up by way of Lunch Motion by the learned counsel withdraw the appeal. on a mention made as the Department is seeking permission to
2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel appearing on behalf of Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department states that in view of the monetary limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. 2. Recording the said submission, the appeal is dismissed as withdrawn. The Certificate, adoressed by the Deputy Commissioner of Income Tax, in this regard, is taken on record. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. Sd /- S.V.S.R. A/IURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1- The Income Tax Visakhapatnam. 2. The Commissioner of Income 3. The Deputy Commissioner of Income 4. One CC to Sri. Anup Koushik Advocate [OPUC] 5. One CC to Sri C P Ramaswami Advocate 6. Three CD Copies ‘“3 Appellate Tribunal Visakhapatnam bench Tax (Appeals)-1, Hyderabad -! tax. Central Circle, Vijayawada. Karavadi (SC FOR INCOME TAX) [OPUC] PR TF 1
HIGH COURT DATED:16/04/2025 Judgment 3 JUL 2025 '' >ntSectieax^^ ITTA.No.504 of 2018 DISMISSING THE APPEAL AS WITHDRAWN . t
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