THE PR COMMISSIONER OF INCOME TAX, HYD vs. SRI LAKSHMIGANAPATHI SEVA SAMITHI, KRISHNA DIST
What did the High Court hold?
The High Court allowed the Department's request to withdraw the appeal. The appeal was dismissed as withdrawn, and no costs were imposed.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an ITAT order. The Department sought to withdraw the appeal based on a new litigation policy that discourages appeals with monetary stakes below Rs. 2 Crores.
What were the issues?
The primary issue was the Department's decision to withdraw the appeal based on its revised litigation policy regarding monetary thresholds for appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
^. 3^ THE HlGfrCOURT OF ANDHRA PRADESH AT AMARAVATI MONDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR IN PRESENT HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 545 OF 2017 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside l.T.A No.214A/izag/2014 Order dated 26-08-2016 passed 2009-2010) by the Income Tax Appellate Tribunal, in the (Assessment year Bench, Visakhapatnam filed challenging the Order dated Visakhapatnam 30-06-2014 passed U/s.143(3) read with Section 263 of the Income Tax Act, 1961 (Assessment year 2009-2010) by the Assistant Commissioner of Income Tax, Circle 1(1), Vijayawada, was which filed against the Order 25-03-2014 passed U/s.143(3) read with Section 147 of the Income dated Tax Act, 1961 (Assessment year 2009-2010) by the Commissioner of Income Tax, Vijayawada, which filed against the Order dated 21-11-2011 passed U/s.143(3) read with Section 147 of the Income Tax Act, 1961 (Assessment year 2009-2010) by the Assistant Commissioner of Income Tax, Circle 1(1), Vijayawada in PAN/GIR No. AABAS0554P. Between; The Commissioner of Income Tax (Exemptions), Hyderabad. ...Appellant AND
A Sri Lakshmiganapathi Seva Samithi, Vijayawada. No.11-62-124. Canal Road ...Respondent -it Counsel for the Appellant :Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel for the Respondent The Court made the following.JUDGMENT
1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I T T.A. No 545 of 2017 Hon’ble Sri Justice G.Narendar) JUDGMENT:- (per 1. The learned counsel tor the Appellant-Department has tiled ot the circular No.09/2024 In into Court, including a copy a memo F.No.279/Misc./M-74/2024-lTJ Appellant-Department has the said policy, it has been Petitions, where the monetary Rs.2 Crores and hence, he prays dated 17.09.2024, whereby, the formulated a litigation policy and under resolved not to initiate any Appeals or stakes involved are less than leave of the Court to withdraw the Appeal. Submission is placed on record. 2. is dismissed as withdrawn. No Accordingly, the Appeal is 3. costs. the miscellaneous petitions, if any As a sequel thereto pending in this Appeal shall stand closed. Sd/-S.V.S.R.MURTHYT JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, Bench Tribunal, Visakhapatnam Tax Appellate 1. The Income Visakhapatnam. 2 jhe Assistant Commissioner Circle l{l), Vijayawada. of Income Tax
% 4. The Commissioner of Income Tax (Exemptions). Hyderabad. 5. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 6. Three CD Copies BSV ns
. 4. HIGH COURT BSV DATED:18/11/2024 JUDGMENT 2n MAY 2025 i Current Section ITTA.No.545 of 2017 US’' DISMISSING THE ITTA AS WITHDRAVVN WITHOUT COSTS
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