HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 551 of 2014 Date: 08.08.2014 Between:
The Commissioner of Income Tax (Central), Hyderabad.
… Appellant And M/s. Ramky Infrastructure Limited Hyderabad.
… 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. 551 of 2014 JUDGMENT: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Mr. Prasad, learned counsel for the appellant, and gone through the impugned judgment and order of the learned Tribunal.
It appears that the learned Tribunal has not decided conclusively on the question of law and remanded the matter to the Assessing Officer to decide afresh. Hence, we do not find any element of law in this appeal to decide.
The appeal is accordingly dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J
Date: 08.08.2014 ES