HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 326 of 2014 Date: 04.06.2014 Between:
Commissioner of Income Tax-III, Hyderabad.
… Appellant And Sri R.V. Chakrapani, Hyderabad.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 326 of 2014 JUDGMENT: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) After hearing Sri B. Narasimha Sarma, learned counsel for the appellant, and going through the impugned judgment and order of the learned Tribunal we dismiss the appeal, as we find nothing to be decided in it and moreover the learned Tribunal has relied on the judgment of the
[1]
Karnataka High Court in the case of ITO vs. Anil Kumar and Co. and it is not argued that the aforesaid judgment has no manner of application to this case. No order as to costs.
Miscellaneous petitions, if any, pending in this appeal shall stand dismissed.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 04.06.2014 ES
[1] 354 ITR 170