THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.344 of 2014 DATED:11.6.2014 Between:
The Commissioner of Income Tax (IV), Hyderabad.
And M/s. Ushodaya Enterprises Pvt. Ltd., Hyderabad.
… Appellant ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 344 of 2014
Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Mr. J.V. Prasad, learned counsel for the appellant and we have gone through the impugned judgment and order of the learned Tribunal.
It appears that the learned Tribunal while deciding the issue has relied on the Special Bench Judgment of the Tribunal of Kolkata Bench. It is not submitted before us that the aforesaid judgment has been impugned or reversed. Hence, we do not find any element of law involved in this appeal.
The appeal is accordingly dismissed.
Consequently, the miscellaneous petitions, if any pending, shall also stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 11th June, 2014 PNB