M/S. RAAGA WINES, KHAMMAM V. THE INCOME TAX OFFICER, KHAMMAM.

ITTA/166/2008

AI Insights

The case involves M/S. Raaga Wines, the appellant, contesting an order from the Income Tax Appellate Tribunal, Hyderabad, which denied them registration for the assessment year 2000-01. The primary legal issue was whether the Tribunal was justified in holding that the assessee firm was not entitled to registration under the requirements of Section 184 of the Income Tax Act, 1961. The High Court of Telangana, referencing a decision by the erstwhile High Court of Andhra Pradesh in Commissioner of Income Tax v. Swarna Bar & Restaurant, agreed with the Tribunal's decision and dismissed the appeal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 752687 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-12-2024
• Assessment Year: misc
• Other Referred Cases: Commissioner of Income Tax v. Swarna Bar & Restaurant
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment Year 2000-01; Income Tax; Registration Denial; Section 184
• Section: 260A; 184

Judgement Text

"[ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL NO: 166 OF 2008 Appeal filed under Section 260A of the lncome Tax Act, 1961 against the order dated 04.04.2007 passed in l.T.A.No. 1190/Hyd/2006 for Assessment year 20OO-01 on the file of the lncome Tax Appellate Tribunal, 'Hyderabad Bench 'A', Hyderabad preferred against the Order dated 01.09.2006 passed in Appeal No' 62lKMM/ClT(A)A/Jtu06-07 on the file of the commissioner of lncome Tax (Appeals) Vijayawada, preferred against the Assessment order dated 06.03.2006 passed in PAN/GIR No. R-359 for the Assessment Year 2000-01 0n the file of the lncome Tax, Officer, Ward-1 , Khammam. Between: M/S. RAAGA WINES, D.No.2-4-1 16, P.S.R Road, Khammam. ...APPELLANT AND THE INCOME TAX OFFICER, KHAMMAM , Ward - '1 (1) Khammam' ...RESPONDENT Counsel for the Appellant : Mr. A.V.A. Siva Kartikeya counsel for the Respondent : Mr. J.V. Prasad Standing counsel for lncome- tax Department The Court made the following: ORDER 7./ THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE fION'BLE SRI JUSTTCE J. SREENIVAS RAO ITTA No. 166 of 2008 ( i JUDGMENT: (per the Hon,ble the Chief Justice Alok Aradhe) Mr. h.V.A. Siva Kartikeya, learned counsel appears for the appellant/assessee. Mr. J.V.prasad, leamed Senior Standing Counsel for Income-tax Department appears for the respondent/Revenue. 2. This r4peal under Sectio n 260A of the Inc:ome_tax Act, 1961 (ftrr short the .Act,), has been filed against order dated 04.04.2007, passed by the Income 1.ax Appellate Tribunal, Ilvderabad Bench ,A,, Hyderabad (for short ,the Tribunal'), irr I.T.A.No. 1 190 tllyd/2006. 3. The subject matter of the appeal pertains to the assessment ycar 2000_01. 4 The appeal was admitted on the foilowing substantial question of la.w: \"Whether on the facts and circumstances of the case, the Hon,ble Tribunal is * I a CJ & JSR, J ITTA.No 166 of 2OOa justified in holding that the assessee firm is not entitled to registration more so after the requirements of Section 184 of the Income Tax Act, 196l ate satisfied?\" 5. The aforesaid issue had been answered by a Division Bench of erstwhile High Court of Andhra Pradesh in Commissioner of Income Tax v. Swarna Bar & Restaurantr. We are in respectful agreement with the view taken by the erstwhile High Court of Andhra Pradesh in the aforesaid decision. 6. Accordingly, the substantial question of law is answered against the assessee and in favour of the Revenue' 7. In the result, the appeal fails and is, hereby, dismissed' Miscellaneous applications, if any pending, shall stand closed. There shall be no order as to costs. Sd/. C.V. MALLIKARJUNA VARMA JOINT EGI R ,TRUE COPY// SEC ON OFFICER The lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. The Commissioner of lncome Tax (Appeals) Vijayawada. The lncome Tax, Officer, Ward-1, Khammam. One CC to tr4r. A.V.A. Siva Kartikeya, Advocate [OPUC] one CC to Mr. J.V. Prasad Standing counsel for lncome- tax Department IOPUC] Two CD Copies 2 To, b_ DLigh 1 2 3 4 t -lrrz -):- HIGH COURT DATED:1811212024 ORDER |TTA.No.166 of 2008 { EoF rE + $' o' z .> I l( F. G 2 N c/l{ aO DISMISSING THE APPEAL t i I , I I "