THE COMMISSIONER OF I.T.-I HYDERABAD vs. M/S. A.P. S.T.C. LTD. HYDERABAD.

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ITTA/121/2003HC TelanganaHBHC01002948200309 August 20173 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the appeal's monetary value was below the prescribed ceiling and did not fall under any exceptions, it should be dismissed as withdrawn.

What were the facts?

The Commissioner of Income Tax-I filed an appeal before the High Court. The monetary value of the appeal was below the ceiling limit prescribed by a circular.

What were the issues?

The primary issue was whether the appeal should be entertained given its monetary value in light of the departmental circular.

AI-generated summary — verify with the full judgment below

*IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH

* HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON’BLE SMT JUSTICE T. RAJANI

+I.T.T.A.No.121 of 2003

%Date: 09-08-2017

#Between:

The Commissioner of Income Tax-I, Hyderabad. … Petitioner And M/s. A.P. State Trading Corporation Ltd., 5-10-174, Fateh Maidan Road, Hyderabad. … Respondents

! Counsel for the Petitioner

: Mr. Nagaraju Naguru ^ Counsel for the Respondents

: Mr. K. Raji Reddy Sr. S.C.

<GIST: > HEAD NOTE: ? Cases referred

VRS,J & TR,J I.T.T.A.No.121/2003

2 HONOURABLE MR. JUSTICE V.RAMASUBRAMANIAN And HON’BLE SMT JUSTICE T. RAJANI

I.T.T.A.No.121 of 2003 JUDGMENT: (Per VRS,J) The monetary value of the appeal is below the ceiling limit prescribed under Circular No.21/2015, dated 10.12.2015, and the case does not fall under any of the exceptions prescribed under para-8. Therefore, the appeal is dismissed as withdrawn. 2. As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs. _______________________ V.RAMASUBRAMANIAN, J.

____________ T. RAJANI, J. Js. 9th August, 2017.

VRS,J & TR,J I.T.T.A.No.121/2003

HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON’BLE SMT JUSTICE T. RAJANI

I.T.T.A.No.121 of 2003 (Per VRS,J)

9th August, 2017 Js.

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