THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No.259 of 2014
DATED:16.4.2014 Between:
Commissioner of Income Tax-III, Hyderabad.
… Appellant And M/s. Share Microfin Limited, Hyderabad.
….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.259 of 2014
Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard Mr. B. Narasimha Sarma, learned counsel for the appellant and we have gone through the impugned judgment and order of the learned Tribunal.
It appears, the learned Tribunal has relied on the earlier judgment of the Tribunal in the case of M/s.
[1] Amaraja Batteries vs. A.C.I.T. & others , for dismissing the appeal.
Accordingly, we do not find any infirmity in the judgment and order of the learned Tribunal. This appeal is dismissed.
Consequently, the miscellaneous applications, if any pending, shall stand closed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 16th April, 2014 PNB
[1] ACIT 272 ITR (AT) 17