THE COMMR OF INCOME TAX, VIJAYAWADA vs. M/S K C P LIMITED, CHENNAI
What did the High Court hold?
The High Court granted permission to the Standing Counsel for the appellant to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The Commissioner of Income Tax filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of the Commissioner of Income Tax (Appeals) and the Assistant Commissioner of Income Tax.
What were the issues?
The primary issue was the withdrawal of the appeal by the appellant. The reason cited for withdrawal was related to monetary limits.
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 THURSDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE B KRISHNA MOHAN AND HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL No.155 of 2017 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 28.07.2010 passed by the Income Tax Appellate Tribunal Visakhapatnam Bench, Visakhapatnam in ITA No. 182A/izag/2005, (Assessment year 2002-03) and preferred against the order of the Commissioner of Income Tax (Appeals), Vijayawada, dated 08.02.2007 bearing Appeal No.356/Tr/CIT(A)A//2005-06 and preferred against the order of the Assistant Commissioner of Income Tax, Central Circle, PAN/GIR.NO.K-1/AAACT8046J/A.Y.2002-03/ACIT/ Vijayawada Vijayawada, dated 11.03.2005. Between: in The Commissioner of Income Tax, Vijayawada. ...Appellant AND M/s. K C P Limited, Ramakrishna Buildings, 2, Dr.P.V. Cherain Crescent, Egmore, Chennai. ...Respondent Counsel for the Appellant Counsel for the Respondent : Sri N V Shravan Kumar The Court made the following:JUDGMENT : Sri Y N Vivekananda
k AP^^6o^ 0282322017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] THURSDAY, THE THIRTEENTH 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: 155/2017 Between: The Commr Of Income Tax, Vijayawada ...APPELLANT AND M/s K C P Limited Chennai ...RESPONDENT Counsel for the Appellant: 1.Y N VIVEKANANDA Counsel for the Respondent: 1.ELEVATED AS JUDGE The Court made the following:
2 HBKMJ & HVN,J I.T.T.A.No.155 of 2017 U 10 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. -40 on 2. Permission is accorded. Accordingly, this appeal is dismissed as withdrawn, order as to costs. Interim order if any deemed to have been vacated. 3. There shall be no As a sequel, Interlocutory Applications pending, if any, shall stand closed. 'X Sd/- E KAMESWARA RAO JOINT REGISTRAR SEC ^ Income Tax (Appeals), Vijayawada, I 3. The Assistant Commissioner of Income Tax, Central Circle Vijayawada, Krishna District. 4. One CC to Sri Y N Vivekananda, Advocate [OPUC] 5. One CC to Sri N V Shravan Kumar, Advocate [OPUC] 6. Three CD Copies //TRUE COPY// FFICER To Krishna TK
(V HIGH COURT • f / TK DATED; 13/02/2025 JUDGMENT ITTA.No.155 of 2017 DISMISSING THE ITTA AS WITHDRAWN
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