The Pr. Commissioner of Income Tax vs. M/S Kallam Housing & Real Estates(Pvt) Ltd
What did the High Court hold?
The High Court granted permission to the Income Tax Department to withdraw its appeal. Consequently, the appeal filed before the Income Tax Tribunal was dismissed as withdrawn.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 Appellate Tribunal. The appeal was filed under Section 260A of the Income Tax Act, 1961. The department later sought to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal filed by the department should be allowed to be withdrawn. The withdrawal was based on the tax effect involved being below monetary limits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
APHC011409132016 IN THE HIGH COURT OF ANDHRA PfRADESH IiSA AT AMARAVATI ar ;j > o, cS * THURSDAY, THE TWENTY FIRST DAY OF UGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DE /ANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 765 OF 2017 Appeal under section 260A of the Income Tax Act-1961 aggrieved by the order dated 11.12.2015 in I.T.A.No.316/Vizag/2012 (Assessment Year 2008-2009) before the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, preferred against the order of the Assistant Commissioner of Income Tax Circle-1 (1), Guntur, dated 27.03.2014 bearing Appeal No. ITA No.263/CIT(A)-1/GNT/2008-09, which was preferred against the order of the Assistant Commissiorer of Income Tax Circle-2 (1), Guntur in PAN/GIR.No: 2009/ITO/Guntur, dated 20.12.2010. AABCK6024G/A.Y.2008- Between: The Pr. Commissioner of Income Tax, Guntur. ...Appellant AND M/s Kallam Housing & Real Estates (Pvt) Ltd., D.No. 1-2-8, 1st Lane JKC Nagar, Guntur. ...Respondent 3
Counsel for the Petitioner: Sri Santhi Chandra (Standing Counsel for Income Tax Dept.) Counsel for the Respondent: Sri G V N Hari The Court made the following : /
APHC011409132016 IN THE HIGH COURT OF ANDHRA PR ADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF Al GUST 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: 765/2017 Between: 1. THE PR. COMMISSIONER OF INCOME TAX, GUNTUR ...APPELLANT AND 1.M/S KALLAM HOUSING REAL ESTATESPVT LTD, D.No. 1-2-8,1 st Lane, JKC Nagar, Guntur ...RESPONDENT against orders Appeal under section lA NO: 1 OF 2017(ITTAMP 757 OF 2017 Petition under Section 151 CPC praying that in the c rcumstances stated in the affidavit filed in support of the petition, the High Coun; may be pleased to condone the delay of 531 days in representing the ITTA an J to pass. Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following:
2 THE HON’BLE SRI JUSTICE BATTU DEVA MAND & THE HONOURABLE SRI JUSTICE A. HARI HARAN ^DHA SARMA INCOME TAX TRIBUNAL APPEAL N0.765 of 2017 JUDGMENTr^Per Hon’ble Sri Justice Battu Devanand) Learned counsel for the appellant has placed a cc oy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1 (1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.765 of 2017 is to be withdrawn, in view of the tax effect invc ved in the case is Rs.29,52,186/-, which is below monetary limits. Accordin jly, learned counsel sought permission of the Court to withdraw this appeal. Copy of the certificate is placed on record. Pe mission is granted. 2. 3. Accordingly, the Income Tax Tribunal Appe al is dismissed as withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any shall stand closed. Sd/- S.V.S.R.MURTHY JOINT REGISTRAR // ^ //TRUE COPY// SECTION OFFICER To, The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. The Assistant Commissioner of Income Tax Circle-1 (1), Guntur. The Assistant Commissioner of Income Tax, Circle-2 (1), Guntur. One CC to Sri Santhi Chandra (Standing Counsel for Income Tax Dept.) Advocate [OPUC] One CC to Sri G V N Hah Advocate [OPUC] Two CD Copies 1. 2. 3. 4. 5. 6. SAM
HIGH COURT DATED:21/08/2025 JUDGMENT ITTA No. 765 of 2017 17 SEP 2025 “ Zo ^ . CurresU Section DISMISSING THE I.T.T.A AS WITHDRA IVN . I c
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