HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No. 25 OF 2004 19-11-2014 BETWEEN The Commissioner of Income Tax, Andhra Pradesh – I, Aayakar Bhavan, Basheerbagh, Hyderabad – 500 004 …Appellant And M/s. Globe Organics Limited (now Cheminar Drugs Limited), 7-1- 27, Ameerpet, Hyderabad …..Respondent HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No. 25 OF 2004
JUDGMENT: (per the Hon'ble Sri Justice L. Narasimha Reddy)
This appeal is filed against the order dated 01-02-2001 passed by the Hyderabad Bench ‘A’ of the Income Tax Appellate Tribunal Hyderabad in I.T.A No.1430/H/96, dated 01-02-2001.
The only question that is urged in this appeal is as to whether it is competent for an assessing officer to take recourse to Section 143 (1) (a) of the Income Tax Act, 1961 (for short, ‘the Act’) in respect of a return as regards which an order was passed under Section 143 (3) of the Act.
The issue is no longer res integra. As recently as on 24-07-2014, we disposed of I.T.T.A No.32 of 2002 in respect of the very respondent herein holding the issue against the Revenue.
We, therefore, dismiss the appeal. There shall be no order as to costs.
L. NARASIMHA REDDY, J CHALLA KODANDA RAM, J 19-11-2014 ks