Commissioner of Incometax-VI., Hyderabad vs. Pindi Sudhakar Reddy
What did the High Court hold?
The High Court dismissed the Revenue's appeal. The court found that the reasons and circumstances were identical to a previously dismissed appeal concerning the same common order.
What were the facts?
The Revenue filed an appeal against a common order of the Income Tax Appellate Tribunal concerning block assessment for the period 1986-87 to 1996-97. This appeal is similar to a previous appeal dismissed by the same court.
What were the issues?
The primary issue was whether the Revenue's appeal against the ITAT's common order in block assessment cases should be upheld, given a prior similar dismissal.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A No.570 of 2012
Date: 18.12.2012
Between: Commissioner of Income Tax-VI, Hyderabad … Appellant AND Pindi Sudhakar Reddy, 7-2-21, Byramalguda, Saroornagar, Hyderabad … Respondent
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A. No.570 of 2012
JUDGMENT (Per the Hon’ble Sri Justice Goda Raghuram): By the judgment of this Court dated 01.10.2010 in I.T.T.A.No.499 of 2010, Revenue’s appeal against a common order of the Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench in three appeals was dismissed insofar as the Revenue’s appeal was preferred against I.T. (S.S) A.No.71/Hyd/2005. The present appeal is preferred against the same common order insofar it pertains to I.T. (S.S) A.No.70/Hyd/2005. In the circumstances and for the reasons alike as recorded in the judgment of this Court dated 01.10.2010, this appeal is also dismissed as all the three appeals in respect of which the common order of the Tribunal was passed pertain to block assessment for the period 1986- 87 to 1996-97, in respect of the respondent- assessee. No costs.
JUSTICE GODA RAGHURAM
Date: 18.12.2012
JUSTICE M.S.RAMACHANDRA RAO va
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
I.T.T.A.No.570 of 2012 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram)
Date: 18.12.2012 va
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