THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A No.652 of 2014 DATE: 24.10.2014 Between:
The Commissioner of Income Tax – VI, Hyderabad.
… Appellant And P. Venkateswara Rao, Nalgonda.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.652 of 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal by the Revenue is directed against the judgment and order of the learned Tribunal dated 18.06.2010 in relation to the Assessment Year 2005-06.
It appears the learned Tribunal has followed the earlier decision of the Tribunal on identical issue, in the case of Shri Ponugoti Venkateswar Rao, Nalgonda in I.T.A.No.623/Hyd/2009 for the Assessment Year 2005-06.
It is not stated before us that the aforesaid decision, which has been followed by the Tribunal, has been appealed against or upset by any competent forum. In that view of the matter, we find no reason to interfere with the order under appeal.
The appeal is accordingly dismissed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 24.10.2014 va