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.575 OF 2014 DATED:09.9.2014 Between:
Commissioner of Income Tax-II I.T. Towers A.C. Guards Hyderabad … Appellant And M/s. Tecumseh Products India [P] Limited Balanagar Township Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.575 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is directed against a portion of the judgment and order of the learned Tribunal dated 13.11.2013 on the following substantial question of law:
‘Whether, in the facts and circumstances of the case, the Tribunal is correct in law in directing the Assessing Officer to consider the revised return of income filed by the assessee ?’ The learned Tribunal on appreciation of fact found that the return was valid one. Therefore, we do not find anything wrong on the part of the Tribunal directing the Assessing Officer to assess the return.
The appeal is therefore dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 9.9.2014 bnr