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.443 OF 2014
DATED: 24.07.2014 Between:
The Commissioner of Income-tax, Vijayawada … Appellant And M.Manichandana … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.443 of 2014
JUDGMENT: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
This appeal is directed against the judgment and order of the learned Tribunal dated 06.12.2013, in I.T.A.No.202/Vizag/2013, in relation to the assessment year 2007-08.
We have heard Mr. J.V.Prasad, learned counsel for the appellant, and gone through the impugned judgment and order of the learned Tribunal.
After appreciating the fact, while passing the impugned judgment and order, the learned Tribunal has followed the decision of Bombay High Court in the case of
[1] COMMISSIONER OF INCOME-TAX v. MANJULA J. SHAH
whereby and whereunder the High Court upheld the decision of Income Tax Appellate Tribunal, Bombay. That apart, the Commissioner of Income-tax was pleased to set aside the order of the Assessing Officer in exercise of jurisdiction under Section 154 of the Income-tax Act, 1961, which does not apply to revise/review the order passed on the basis of two different opinions. We therefore do not find any reason to interfere with the order of the learned Tribunal.
The appeal is accordingly dismissed. No order as to costs.
24th JULY, 2014.
K.J. SENGUPTA, CJ SANJAY KUMAR, J kvni
[1] 354 ITR 474 (Bom.)