K.N. Ahujar V. Assistant Commissioner of Income Tax, Central Circle-1, Hyderabad

ITTA/97/2023

AI Insights

The case involves an appeal by the appellant, K.N. Ahujar, against the order of the Income Tax Appellate Tribunal, Hyderabad, which affirmed the disallowance of the appellant's claim of income from agriculture by the Assessing Officer. The High Court of Telangana, after hearing the arguments from both sides, concluded that the appeal did not raise any substantial question of law but was primarily concerned with questions of fact, which had already been addressed by the lower authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798104 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 08-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: B NARSIMHA SHARMA
• Keywords: Agricultural income; Assessment Year 2010-11; Disallowance of claim; Income Tax
• Section: 260A; 151 CPC

Judgement Text

"[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE EIGHTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LA(MI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 97 OF 2023 Income Tax Tribunar Appear Under section 260-4 of the rncome Tax Act, 1g61 arising out of the order of the rncome-tax Appelate Tribunar, Hyderabad Bench , A , Hyderabad, in lrA No.158/Hydl2o22, for assessment year 20.10-1.1 dated 1g-05_ 2023 preferred against the order of the commissioner of rncome Tax (Appears)-11, Hyderabad, Appear No.100g2t2o1g-2o dared:28-02-2022, preterred against the order of the Deputy commissioner of rncome Tax centrar circre-1, Hyderabad PAN/clR No.ABLPA2B22L dated 31-03-2013. Between: 9qlit Sylgt 4huja, S/o Late K.N.Ahujar 4Sqd 54 years, Occ. Business, R/o H.No-6-3-596/72, Naveen Nagar, Bdhind \" Taj Kiishna, -til;\"-r;bil\"ibA\"ru: ABLPA2822L) AND lA NO: 1 OF 2023 Assistant Commissioner of lncome Tax, Central Circle .1(1 ), Hyderabad ...APPELLANT ...RESPONDENT Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to dispense with the filing of certified copy of the order dated 18-05-2023 passed by l!\" lncome Tax Appellate Tribunal, ,A, Bench, Hyderabad, in fin No. 1 58/Hyd/2022 dated 1 B-OS-2O23. Counsel for the Ap ellant: SRIB. NARSIMHA SHARM A, Le: rrred Senior Counsel representi g on behalf SRI KAILASH NATH P S S Counsel for the Rer cr>ndent: SRI J.V. PRASAD, Leanred Sr:nior Standing C:ounsel The Court deliverer tl-re following: JUDGMENT I I THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA I.T.T.A. No.97 of 2023 JUDGMENT:1per LIoi,ble Si Justice p.SAM KOSHY) Heard Sri.B.Narsimha Sharma, lezuned Scnior Counsel representing on behalf Sri.Kailash Nat1- p S S, learned counsel for the apellant and Sri J.V.Prasad, learned respondent. In view of the sarne, this Court does not find any substantial question of law involvcd in the instzLnt appeal and the grounds raised by the appellant in the present appeal are al.r questions of fact, which has been duly I I Senior Standing Counsel appearing for the 2. This appea_l under Section 260A of the lncome .l.ax Act, 1961, has been preferred by the appellant against the order dt. 1g.05.2023 passed by the Income Tax Appellate Tribunal, Hyderabad Bench A,, Hyderabad, in LT.A.No.158/Hyd/2022 for the Assessment year 2010_II. 3. The Assessing Officer while taking into account has disallowed the claim of the appellant, so far as the income from agriculture shown by the appellant. The said view of the Assessing Officer was affirmed by the CIT(A) so also by the ITAT. This Court having gone through the impugned orders passed by the Assessing Officer and also the orders passed in appeal both by the clr(A) as also by the ITAT, we are of the considered opinion that the authorities concerned have given proper justihcation arrd reasons for disa.llowing the claim of the appellant. 4 considered and answered by the Assessing Officer 2 5 6 AccorclLtlglr. LL: zqlpcal st:rnds reje cted' No tlrclc asi 1c )st'' Cottscclttt rt \" m iscellat' cor-t s petitions pcudinlf if arL' shali slilllcl closed 1. The lncomr:-1 2. The Cornmis 3. The Deout'7 ( 4. One CC to S 5. One CC to I kam Sd/. I:. SRINIVASA RAO .roll.lr REGITRAR t/ SECTION OFFICER To, //TRUE COPY// x Appellate Tribunal' Hyderabad Bench' A Hyderabad' o 1er of lncome Tax (Appeals)-1 1' tlyder; bitd' rrnmission€rr of lncome Tax Centra Circle '-1' H'Tderabad tl KAILASH NATH P S S, Advocat: [OPIJ( '] 1l J.V. PRASAD Learned Senior S andin J (lounsel IOPUC] 6. Two CD C'cP :s HIGH COUR' DATED:08 rct 12023 JUDGMENT lTTA.No.97 o'2023 THE APPEAI- STANDS REJECTED a ^{ : .t+ s .). Z , i:-:ii i ,r - i:::-=-::2 ..:/ u:rs --+ - --a:,, -, -]/ rS /-r' L )D I "