The Commissioner of Income Tax-I vs. AP State Seeds Development Corporation Ltd

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR

I.T.T.A. No. 752 of 2014

DATED:30.01.2015

Between: The Commissioner of Income Tax-I, Hyderabad. … Appellant And

A.P. State Seeds Development Corporation Ltd., Hyderabad.

….Respondents

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR

I.T.T.A. No. 752 of 2014

Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)

This appeal has to be dismissed as it appears that

Section 43-B(f), reliance on which is placed by the Revenue as regards the applicability of law in this case, has already been struck down by the Kolkata High Court. Although, an S.L.P. is preferred against that judgment, however, we feel that unless and until the aforesaid judgment of the Kolkata High Court is reversed and the aforesaid provision is brought back to the statutory book, we cannot entertain this appeal. Accordingly, this appeal is dismissed. No order as to costs.

__________________ K.J. SENGUPTA, CJ

_________________ SANJAY KUMAR, J 30th January, 2015

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