THE PR. COMMISSIONER OF INCOME TAX vs. M/S CCL PRODUCTS (INDIA LTD.,)

APHC010087332018 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: 231 OF 2018 Appeal under section 260A of the Income Tax Act-1961, aggrieved by the order dated 21.09.2017 in I.T.A.No.193/Vizag/2017 (Assessment Year 2012-2013) before the Income Tax Appellate Tribunal Bench, Visakhapatnam, preferred against the Income Tax (Appeals)-I, Guntur, dated 30.12.2016 bearing Appeal No.07/16-17/CIT(A-1)/GNT/2012-13 of the Assistant Commissioner of Income PAN/GIR.No; 18.03.2016. Between: Visakhapatnam order of the Commissioner of No. ITA which was preferred against the order Tax, Circle-1 (1), Guntur in AAACC9552G/A.Y.2012-2013/ITO/Guntur, dated The Pr. Commissioner of Income-Tax, Guntur. ...Appellant AND M/s. CCL Products (India) Ltd., Duggirala, Guntur District-522330 ...Respondent

% Counsel for the Petitioner: Sri Santhi Chandra (Standing Counsel for Income Tax Dept.) Counsel for the Respondent: Sri Karan Talwar The Court made the following:

3 APHC010087332018 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) I [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: 231/2018 Between; 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1. M/S COL PRODUCTS INDIA LTD, Duggirala, Guntur District-522330 ...RESPONDENT against ordersto set aside the order of the Appeal under section Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 193A/izag/2017, dated 21.09.2017, forA.Y. 2012-13. lANO: 1 OF 2018 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 dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal in ITA.No. 193A/izag/2017, dated 21.09.2017, and to pass lANO: 2 OF 2018 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 Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. KARAN TALWAR The Court made the following:

2 I JUSTICE BATTU DEVANAND the HON’BLE sr» & HARl HARANADHA SARWIA NCL231o12018 honourable SRI JUSTICE A THE ■Mf-nwiF TAX tribunal APPE^ Justice Battu Devanand) iiinGMENT-.fPer Hon’ble Sri of the certificate appellant has placed a copy of Income Tax, Circle-1 (1)> Guntur, Learned counsel for the the Deputy Commissioner issued by in l.T.T.A.No.231 of appeal filed by the department in wherein it is stated that the 2018 is to be withdrawn, in view Rs.31,57,166/-, which is sought permission of the effect involved in the case is of the tax is below monetary limits. Accordingly, learned coonsel Court to withdraw this appeal. record. Permission is granted. of the certificate is placed on 2. Copy dismissed as Tax Tribunal Appeal is 3. Accordingly, the Income withdrawn. There shall be no order as to costs. if any, shall stand closed miscellaneous petitions Pending As a sequel ! Sd/- S.V.S.R.MURTHY | JOINT REGISTRAR //true copy// SECTION OFFICER Bench, Tribunal, Visakhapatnam To, Tax Appellate 1. The Income a *mironer of Income Tax ^ontor. 1 on:"!s:r« (Sending Counsel for Income Tax Dept.) [OPUC] 5. One CC to Sri Karan 6. Two CD Copies Talwar, Advocate [OPUC] SAM sree

HIGH COURT DATED:21/08/2025 JUDGMENT I.T.T.A. No. 231 of 2018 0 1 NOV 2025 ^^s^cnt Sectiop^Tiry r^l O os DISMISSING THE I.T.T.A AS WITHDRAWN WITHOUT COSTS