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.403 OF 2014 DATED:9.7.2014 Between:
The Commissioner of Income Tax Vijayawada … Appellant And N. Nageswara Rao … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.403 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is dismissed as the learned Tribunal while rendering the impugned judgment, has relied on an unchallenged judgment of
[1]
this Court in Indwell Constructions v. C.I.T. , which has also been relied on by the Tribunal successively in similar matters. We therefore do not find any reason to interfere with the impugned judgment. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 9.7.2014 bnr
[1] 232 ITR 776 (AP)