What did the High Court hold?

The High Court granted permission to the appellant (Income Tax Department) to withdraw the appeal. The withdrawal was based on a certificate stating the tax effect was below the monetary limits for appeals.

The Income Tax Department filed an appeal before the High Court against an order of the Income-tax Appellate Tribunal. The appeal was filed for the assessment year 2007-08.

What were the issues?

The primary issue was the withdrawal of the appeal by the department due to the tax effect being below the prescribed monetary limits.

PCIT vs M/S Bommidala Realty Ltd., Guntur | Andhra Pradesh High Court 2025

APHC010401262017

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST 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: 549/2017 Between: 1. PR COMMISSIONER OF INCOME TAX, GUNTUR, GUNTUR

...APPELLANT AND 1. M/S BOMMIDALA REALTY LTD GUNTUR, 4-20-24, Ring Road Guntur

...RESPONDENT Appeal under section _______ against ordersto set aside the order of the Income-tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA No.241/Vizag/2012 dated 07.03.2017, for A.Y. 2007-08 IA NO: 2 OF 2017(ITTAMP 2780 OF 2017 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. K VASANTKUMAR The Court made the following:

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.549 of 2017 JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)

Learned counsel for the appellant has placed a copy 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Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.549 of 2017 is to be withdrawn, in view of the tax effect involved in the case is Rs.63,95,400/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.

Copy of the certificate is placed on record. Permission is granted.

Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.

As a sequel, miscellaneous petitions pending, if any, shall stand closed.

__________________________ JUSTICE BATTU DEVANAND

__________________________________ JUSTICE A. HARI HARANADHA SARMA Date:21.08.2025 SCS

248

THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA

INCOME TAX TRIBUNAL APPEAL NO.549 of 2017

Dt.21.08.2025 SCS

PR COMMISSIONER OF INCOME TAX, GUNTUR vs. M/S BOMMIDALA REALTY LTD., GUNTUR

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments