HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM
I.T.T.A No. 213 OF 2003
17-09-2014 BETWEEN The Commissioner of Income Tax, Andhra Pradesh – II, Hyderabad …Appellant And M/s. Transport Corporation of India, 801, 8th Floor, Paigah Plaza, Basheerbagh, Hyderabad …..Respondent HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND HON’BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No. 213 OF 2003
JUDGMENT: (per the Hon'ble Sri Justice L. Narasimha Reddy)
This appeal is preferred against the order, dated 31-01-2000, passed by the Hyderabad Bench ‘A’ of the Income Tax Appellate Tribunal (for short, ‘the Tribunal’) in ITA No.234/Hyd/1993.
At the hearing of the appeal, the learned counsel for the appellant and the learned counsel for the respondent submit that the subject matter of this appeal is covered by the judgment of this Court dated 20-08-2014 in ITTA No. 109 of 2002. Incidentally, that appeal was also in relation to the same assessee, the appellant herein.
Following the same, we allow this appeal and set aside the order passed by the Tribunal as well as the Commissioner. The matter is remanded to the Commissioner for fresh disposal in accordance with law. There shall be no order as to costs.
L. NARASIMHA REDDY, J CHALLA KODANDA RAM, J 17-09-2014 ks