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.281 OF 2014 DATED:13.6.2014 Between:
Commissioner of Income Tax – III IT Towers, AC Guards Masab Tank Hyderabad … Appellant And M/s. Sree Rayalaseema Green Energy Limited Aswathapuram, Podipadu Village Kurnool District Andhra Pradesh … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.281 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Sri B. Narasimha Sarma, learned counsel for the appellant, and gone through the impugned judgment and order of the learned Tribunal.
It appears that the learned Tribunal on fact found that statutory requirement of obtaining prior approval in terms of Section 153-D of the Income Tax Act, 1961, has not been complied with by the Assessing Officer. Compliance of the aforesaid requirement is sine qua non to assume jurisdiction, as it has been held by the Pune Bench
[1]
of the Tribunal in the case of Akil Gulamali Somji v. I.T.O. against which no appeal is preferred, and the learned Tribunal has followed the said ratio while rendering the impugned judgment. We, therefore, do not find any illegality or infirmity in the impugned judgment.
The appeal is therefore, dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 13.6.2014 bnr
[1] (2012) 78 DTR (Pune) (Trib) 137