DIRECTOR OF INCOME TAX(INTERNATIONA TAXATION) vs. M/S SKODA EXPORTS COMPANY LIMITED, CZECH REPUBLIC

m 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 SRUUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL No.210 of 2014 Appeal under Section 260 A of Income Tax Act, against the order dated 14.05.2010 passed by the Income Tax Appellate Tribunal Visakhapatnamr Bench, Visakhapatnam in ITA No. 397A/izag/2002, (Assessment Year 1997-98) preferred against the order of the Commissioner of Income Tax (Appeals)-ll, Visakhapatnam, dated 20.03.2002 in ITA No.18/SR-1/Vsp/2001-02 and preferred against the order of the Joint Commissioner of Income Tax, Special Range-1, Visakhapatnam in PAN/GIR.No.S-68/AABCR0435L/A.Y.1997-98, dated 28.01.2000. Between: No. 143/A, Director of Income Tax (International Taxation) Rashtrothana Parishad Bhavan, Nrupatunga, Bengaluru. ...Appellant AND M/s Skoda Exports Company Limited, Czech Republic, Represented hy M/s Rashtriya Ispat Nigam Limited (RINL), Visakhapatnam Steel Plant, Visakhapatnam - 530031. ...Respondent Counsel for the Appellant Counsel for Income-Tax Department : Sri Anup Koushik Karavadi, Standing

Counsel for the Respondent : Sri A V A Siva Kartikeya ■Vi’ >■ Jhe Court made the followingiJUDGMENT fe-i- % \ ■i f V, -4 ^ \ ■■ v> / ,•

APHC010451092014 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] 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: 210/2014 Between: Director Of Income Tax(internationa Taxation) ...APPELLANT AND M/s Skoda Exports Company Limited Czech Republic Counsel for the Appellant: 1.ANUP KOUSHIK KARAVADI ...RESPONDENT Counsel for the Respondent: 1.AVASIVAKARTIKEYA

2 HBKM,J & HVN,J I.T.T.A.No.210 of 2014 ) The Court made the following: JUDGMENT: (Per Hon’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 the ground of monetary limits. on 2. Permission is accorded. Accordingly, this appeal is dismissed as withdrawn. There shall be no order as to costs. Interim order if any deemed to have been vacated. 3. As a sequel, Interlocutory Applications pending, if any, shall stand closed. SD/- S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Income Tax Appellate Tribunal Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-fl, Visakhapatnam Visakhapatnam District. 3. The Joint Commissioner of Income Tax, Special Range-1, Visakhapatnam, Visakhapatnam. District. 4. One CC to Sri Anop Koushik Karavadi, Advocate [OPUC] 5. One CC to Sri A V A Siva Kartikeya, Advocate [OPUC] 6. Three CD Copies TK

HIGH COURT TK DATED:25/02/2025 JUDGMENT ITTA.No.210 of 2014 DISMISSING THE ITTA AS WITHDRAWN '/