THE PRL. COMMISSIONER vs. SRI LINGAM TULASI PRASAD
What did the High Court hold?
The High Court granted the appellant's request to withdraw the appeal. The withdrawal was based on the ground of monetary limits. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed against an order of the Commissioner of Income Tax (Appeals) which was against an order passed by the Assistant Commissioner of Income Tax.
What were the issues?
The primary issue was the appellant's request to withdraw the appeal due to monetary limits, which the court considered.
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 TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE B.KRISHNA MOHAN AND HONOURABLE SMT JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 631 OF 2017 Appeal under Section 260 A of the Income Tax Act, 1961 against Order dated 31-05-2016 passed in C.0.70/H/2013 in ITA.No.1221/H/2013 (Assessment year 2003-2004) by the Income Tax Appellate Tribunal, Hyderabad Bench-B, Hyderabad, filed challenging the Order dated 31-05- 2013 passed in ITA No.0151/DC-CC-3/CIT(A)-V/2013-14, by the Commissioner of Income Tax (Appeals)-V, Hyderabad, which was filed against the Order dated 21-12-2010 passed U/s.143 (3) read with Section 144 of the Income Tax Act, 1961 (Assessment year 2003-2004) by the Assistant Commissioner of Income Tax, Central Circle-3, Hyderabad in PAN/GIR NO.ABHPL3789M. Between: The Principal Commissioner of Income Tax, Vijayawada. ...Appellant/Respondent AND Sri Lingam Tulasi Prasad, 64-9-2, SBH Complex, Patamatalanka, Vijayawada. ...Respondent/Objector
; Sri Y N Vlvekananda (Standing Counsel for Income Tax Counsel for the Appellant Department) ■ . % d&unsel for the Respondent ; None appeared The Court made the following;
APHC010360302017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] .■■u TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 631/2017 Between: ...APPELLANT The PrI. Commissioner AND ...RESPONDENT Sri Lingam Tulasi Prasad Counsel for the Appellant: 1.YN VIVEKANANDA Counsel for the Respondent: 1.
2 HBKM,J & HVN,J I.T.T.A.No.631 of 2017 The Court made the following: JUDGMENT: (PerHon’ble Sri Justice B. Krishna Mohan) The learned counsel for the Standing Counsel appearing for the appellant seeks permission of this Court to withdraw the present Appeal on the ground of monetary limits. 2. Permission is accorded. 3. Accordingly, this appeal is dismissed as withdrawn. There shall be no order as to costs. Interim order if any deemed to have been vacated. As a sequel, Interlocutory Applications pending, if any, shall stand closed. Sd/- SVSR MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, Tax Appellate Tribunal, Hyderabad Bench-B, 1. The Income Hyderabad. 2. The Commissioner of Income Tax (Appeals)-V, Hyderabad. 3 7he Assistant Commissioner of Income Tax, Central Circle-3, Hyderabad. 4. The Principal Commissioner of Income Tax, Vijayawada. 5. One CC to Sri Y N Vivekananda, Advocate [OPUC] 6. Two CD Copies BSV
HIGH COURT DATED:25/02/2025 i JUDGMENT ITTA.No.631 of 2017 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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