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.309 OF 2014 DATED:5.6.2014 Between:
The Commissioner of Income Tax-IV Hyderabad … Appellant And M/s. Nirmala Homes Pvt. Ltd., Flat No.3 & 4, Pedso Phase II Colony Yapral 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.309 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Sri J.V. Prasad, learned Counsel for the appellant – Revenue and gone through the impugned judgment and order of the learned Tribunal.
The learned Tribunal has appreciated the fact in relation to the issue and passed the impugned judgment. Therefore, this Court is not in a position to reappreciate the fact.
The appeal is therefore dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 5.6.2014 bnr