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