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

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ITTA/752/2014HC TelanganaHBHC01033333201430 January 20153 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal as the Revenue's reliance was on Section 43-B(f), which had been struck down by the Kolkata High Court. The Tribunal stated they could not entertain the appeal unless that judgment was reversed.

What were the facts?

The Revenue preferred an appeal before the ITAT relying on Section 43-B(f) of the Income Tax Act. The assessee is A.P. State Seeds Development Corporation Ltd.

What were the issues?

The primary issue was the applicability of Section 43-B(f) which had been struck down by a High Court. The Tribunal considered whether to entertain an appeal based on a provision declared invalid.

Which sections of the Income-tax Act were involved?

Section 43-B(f)

AI-generated summary — verify with the full judgment below

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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