THE COMMI.OF INCOME-RAX HYD. vs. SHRI SRICHAND

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ITTA/91/2001HC TelanganaHBHC01001314200121 November 2013Bench: CHALLA KODANDA RAM,G.CHANDRAIAH4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court declined to entertain the appeals as the tax effect in similar connected cases was below Rs. 1,00,000/-. Following the dismissal of those connected appeals, the present appeal was also dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax against an order of the Income Tax Appellate Tribunal. The appeal arose from a common order of the Tribunal that was the subject of several other appeals.

What were the issues?

The primary issue was whether the appeals should be entertained given the low tax effect, based on a previous High Court decision on connected matters.

AI-generated summary — verify with the full judgment below

HON’BLE SRI JUSTICE G.CHANDRAIAH AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM

I.T.T.A. No.91 of 2001

Dated 21.11.2013

Between:

Commissioner of Income-Tax, A.P.-I, Hyderabad. … Appellant.

And:

Shri Srichand T. Lulla, 205, Bluechip Arcade, 3-6-111, Himayatnagar, Hyderabad. … Respondent.

The Court made the following:

JUDGMENT: (per Hon’ble Sri CKR, J)

This appeal is filed against the order dated 12.12.2000, passed by the Income Tax Appellate Tribunal in I.T.A. No.383/Hyd/96 (Hyderabad ‘A’ Bench).

2.

When the matter is taken up for hearing, both the learned counsel would submit that a Division Bench of this Court, by its order dated 03.02.2012, passed in I.T.T.A. No.23 of 2000 and batch, declined to entertain the appeals on the ground that the tax effect in all those cases is below Rs.1,00,000/-. The appeals, which have been dismissed by the Division Bench of this Court, arose out of a common order of the Tribunal in I.T.A.Nos.370/Hyd/96 to 383/Hyd/96, dated 12.12.2000, which is the subject matter of the present appeal.

3.

In view of the dismissal of the connected appeals, the present appeal is also liable to be dismissed.

4.

Accordingly, the appeal is dismissed. No order as to costs. Miscellaneous Petitions, if any, pending in this appeal shall stand dismissed.

____________________ G. CHANDRAIAH, J

____________________________ CHALLA KODANDA RAM, J Date:21.11.2013. Ssv

HON’BLE SRI JUSTICE G.CHANDRAIAH AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM

Oval: 190​

I.T.T.A. No.91 of 2001

DATE: 21.11.2013

Ssv

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