HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.670 OF 2014 DATED:26.11.2014 Between:
The Commissioner of Income Tax – I Hyderabad … Appellant And Aster Naturals Pvt. Ltd., Plot No.9, Defence Colony Sainikpuri Secunderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.670 OF 2014 JUDGMENT: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is dismissed as we noticed that the learned Tribunal while rendering the impugned judgment has followed the consistent view taken by it on identical facts and issue in case of a sister concern of the assessee company, set aside the order of the Commissioner of Income Tax (Appeals) and restored the matter to the file of the Assessing Officer to decide afresh. Therefore, we do not find any question of law to decide in this appeal. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 26.11.2014 bnr