COMMR.OF INCOME TA II vs. M/S INFOTECH ENTERPRISES (P) LTD.

THE HON'BLE MR JUSTICE V ESWARAIAH And THE HON’BLE SRI JUSTICE K.G.SHANKAR

I.T.T.A.Nos.101, 212 and 279 of 2003 AND I.T.T.A.Nos.15 and 110 of 2004

DT.24-04-2012 Between: … Appellant And

… Respondents Counsel for the Appellant: Sri

Counsel for respondent: Sri The Court made the following Judgment:

THE HON'BLE MR JUSTICE V ESWARAIAH And THE HON’BLE SRI JUSTICE K.G.SHANKAR

I.T.T.A.Nos.101, 212 and 279 of 2003 AND I.T.T.A.Nos.15 and 110 of 2004

COMMON JUDGMENT: Per Hon’ble Sri Justice V.Eswaraiah)

Sri J.V.Prasad, the learned Standing Counsel for Income Tax submits that the above appeals are covered by the Division Bench Judgment of this Court dated 13-3-2012 in I.T.T.A.Nos.433 of 2011 and batch wherein the Division Bench disposed of the appeals observing that the issue raised was no longer res integra in view of the Judgment of the Hon’ble Supreme Court in ACG Associated Capsules Pvt. Ltd., (Formerly Associated Capsules Pvt. Ltd.) v. The Commissioner of Income Tax[1] and the present appeals also be disposed in terms of the Judgment of this Court in I.T.T.A.Nos.433 of 2011 and batch. In view of the above submission Sri J.V.Prasad, the learned Standing Counsel for Income tax, the appeals are accordingly disposed of in terms of the Judgment of this Court dated 13-3-2012 in I.T.T.A.Nos.433 of 2011 and batch. No costs. ______________ V. ESWARAIAH,J

_______________ K.G.SHANKAR,J Date: 24-04-2012 grk

THE HON'BLE MR JUSTICE V ESWARAIAH And THE HON’BLE SRI JUSTICE K.G.SHANKAR

(The Judgment of the Bench delivered by Hon’ble Sri Justice V.Eswaraiah) I.T.T.A.Nos.101, 212 and 279 of 2003 AND I.T.T.A.Nos.15 and 110 of 2004

DT.24-04-2012

[1] 2012 (2) SCALE 374