M/s National Academy of Construction, vs. Deputy Director of Income Tax (Exemptions)-I,

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ITTA/468/2013HC TelanganaHBHC01047590201324 October 20133 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed these three appeals. However, it granted the appellant liberty to raise all relevant points in future appeals concerning the main matter.

What were the facts?

The appellant, National Academy of Construction, filed three Income Tax Appellate Tribunal (ITAT) appeals. These appeals were listed for hearing before the High Court.

What were the issues?

The primary issue was the dismissal of the ITAT appeals. The court also considered the liberty to be granted to the appellant for future proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) PRESENT

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

I.T.T.A. Nos.468, 474 and 497 of 2013

DATED:24.10.2013

I.T.T.A. No.468 of 2013 Between:

M/s. National Academy of Construction NAC Campus, Kondapur Post Cyberabad Hyderabad Rep. by its Director General Sri Pradip Kumar Agarwal … Appellant

And

Deputy Director of Income Tax (Exemptions-I) Ayakar Bhavan Basheerbagh Hyderabad … Respondent

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

I.T.T.A. Nos.468, 474 and 497 of 2013

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

In view of the earlier dismissal order passed by this Court in I.T.T.A. No.481 of 2013, dt.22.10.2013, these three appeals are dismissed. However, liberty is given to the appellant to urge all the points, in the appeals to be brought before this Bench, relating to the main matter, in accordance with law. There will be no order as to costs. Consequently, miscellaneous petitions pending in these appeals shall stand dismissed.

________________________ K.J. SENGUPTA, CJ

______________________ SANJAY KUMAR, J 24.10.2013

bnr

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