IN THE 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. 398 of 2014 Date: 08.07.2014 Between:
Commissioner of Income Tax-V, Hyderabad.
… Appellant And Sri Raj Kumar Birla … 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. 398 of 2014
JUDGMENT: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 03.12.2013 in relation to the assessment year 2003-04 on the following suggested questions of law:
“1. In the facts and circumstances of the case, whether the Hon’ble Tribunal (ITAT) is correct in law in deleting the additions holding the ‘seized document’ as ‘dumb’ and without appreciating that the transactions recorded therein are genuine?
2. In the facts and circumstances of the case, whether the order of the Hon’ble Tribunal is perverse in holding that the amounts added in the assessee’s case have already been reflected in the books of M/s. Sujana Metal Products Limited for the respective financial years relevant to the assessment years?
The learned Tribunal has followed the unchallenged decisions of its Coordinate Bench in ITO, Ward 8(2), Hyderabad vs. Hallmark
[1]
Constructions, Hyderabad and ACIT, Circle 2(2), Hyderabad vs.
[2]
Shri Gyan Kumar Agarwal, Hyderabad . There is no submission that the aforesaid judgments are challenged in appeal. Hence, following the rule of consistency in rendering the judgment, the learned Tribunal has disposed of the matter. Therefore, we do not find any reason to interfere with the same.
The appeal is accordingly dismissed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 08.07.2014 ES
[1] ITA.No.694/Hyd/2009, dated 07.03.2013
[2] IT(SS)A.No.3/Hyd/2013