THE PRL COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S KHAN MOHAMMAED KHAN AND JEWELLERS

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ITTA/29/2021HC Andhra PradeshAPHC01034338202115 April 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the Department's counsel regarding the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Tribunal. The Department, through its counsel, sought permission to withdraw the appeal.

What were the issues?

The primary issue was the Department's request to withdraw the appeal, which was granted by the Court.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI 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 RAO INCOME TAX TRIBUNAL APPEAL NO: 29 OF 2021 Appeal under Section 260-A of the Income tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA No.183A//2020, Datd 23.12.2020 for Assessment year 2016-17, against the Order dated 30-06-2020 passed in ITA No.69/2019-20- CIT(A)-3A/SP/2020-21 under section 143(3) r.w.s 153 A of the Income Tax Act, 1961 Assessment year 2016-17, by the Commissioner of Income Tax (Appeals)-3 Visakhapatnam, against the Order dated 28-12-2018 passed in under Section 143(3) r.w.s. 153 A of the Income Tax Act, 1961 Assessment year 2016-17, by the Assistant Commissioner of Income tax. Central Circle-2 (i/c) Guntur. Between: The Principal Commissioner Of Income Tax (Central), Vishakhapatnam ...APPELLANT AND M/S Khan Mohammaed Khan And Jewellers, 5-37-221 (A) Brodipet, Guntur 522002 ...RESPONDENTS »

Counsel for the Appellant: SRI ANUP KOUSHIK KARAVADI (SC FOR INCOME TAX) %> Counsel for the Respondents: SRI DUNDU MANMOHAN The Court made the following Judgment: i

fy ' '^ APHC010343382021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 0^ [3526] WEDNESDAY, THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA THE HONOURABLE SRI JUSTICE TARLADA JAYASURYA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 29 OF 2021 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND M/s Khan Mohammed Khan Diamonds and Jewellers ...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. DUNDU MANMOHAN The Court made the following JUDGMENT: (per NJS,J) This matter is taken up by way of Lunch Motion by the learned counsel, as the Department i withdraw the appeal. on a mention made is seeking permission to

2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel-^- behalf of Mr.Anup Koushik Karavadi, learned Senior Counsel for the Income Tax Department states that in view of appearing on Standing the monetary limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. Recording the said submission, the appeal is dismissed as withdrawn. The Certificate, addressed by the Deputy Commissioner of Income Tax, in this regard, is taken on record. Miscellaneous petitions pending, if any, shall stand closed. 2. No order as to costs. Sd/- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam. 3. The Assistant Commissioner of Income tax. Central Circle-2(i/c), Guntur. 4. OneCCto Sri. Anup Koushik Karavadi (SC for INCOMETAX) [OPUC] 5. One CC to Sri. Dundu Manmohan, Advocate [OPUC] 6. Three CD Copies vna i

HIGH COURT DATED:16/04/2025 JUDGMENT ITTA.No.29 of 2021 DISMISSING THE APPEAL AS WITHDRAWN

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