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Section 2603

SLS Developers vs. The Income Tax Officer

ITTA/5/2026HC Telangana29 Jan 2026

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

For Appellant: Sri A V Raghu RamFor Respondent: Ms. B Sapan Reddy, Senior Standing Counsel

Section 260

delay in filing of the appeal of 202 days ( t \ \ 6 stand condoned and the appeal would be decided by the Tribunal on its own ments. 9. The ITTA is, accordingly allowed. Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs. SD/- K.SHYLESHI JOINT REGISTRAR //TRUE COPY// SECTION

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

SLS Developers vs. The Income Tax Officer

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

SLS Developers vs. The Income Tax Officer

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.