Smt. Pushpa Agarwal V. The Principal Commissioner of Income Tax-VI

ITTA/283/2018

AI Insights

The case involves two appeals by Smt. Pushpa Agarwal against the orders of the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals)-18, Mumbai, concerning the assessment years 1999-2000 and 2000-01. The appeals were based on the contention that the affidavits submitted by the commission agent were not properly scrutinized by the lower forums. However, the High Court found that the issues raised were factual in nature and had been adequately addressed by the lower forums. Consequently, the court rejected the appeals, stating that there was no substantial question of law involved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 816029 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 10-08-2023
• 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: C P RAMASWAMI
• Keywords: Assessment Year; Commissioner of Income Tax (Appeals); Income Tax Officer; Income Tax Tribunal Appeal
• Section: 260A

Judgement Text

"[ 33861 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE TENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL Nos: 207 and 283 of 2018 l.T.T.A.No.207 of 2018 lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act, 1961 arising out of the order of the lncome-Tax Appellate Tribunal, Bench 'A', Hyderabad, in ITA No.1342lHydl2o14, for Assessment Year 2000-01 dated: 21-04-2017 prefened against the Order of the Commissioner of lncome Tax, (Appeals)-18, Mumbai (camp at Hyderabad), Appeal No.ClT(A)-18llTO, W-10(2y 0001 & 01 09/ 07-08, dated: 25-03-2014, preferred against the Order of the lncome Tax Officer, Ward-10(2), Range-1O, Hydelabad, P.A.N / G.l.R No.P-776, dated 't9-12-2006. Between: Smt. Pushpa Agarwal, Plot.No.22,Road No.S, Trimurthy Cotony, Mahendra Hills, Secunderabad. ...AppellanUAppellant AND The Principal Commissioner of lncome Tax-Vl, l.T.Towers, A.C.Guards, Masab Tank, Hyderabad. ...RespondenURespondent Counsel for the Appellant: SRI C.P. RAMASWAMI Counsel for the Respondent: Mr. J.V. PRASAD, Learned Senior Standing Counsel for the lncome Tax Department l.T.T.A.No.283 ol 2018 lncome Tax Tribunal Appeal Under Section 260A of thr_, lncome Tax Act, 1961 arising out of the order of the lncome-Tax Appellate ''l-ribunal, Hyderabad Bench 'A', Hyderabad, in ITA No.1341 lHydl2014, for Assessment year 1999-2000 dated:21-o4-2ol 7 preferred against the order of the commissicner of lncome Tax , (Appeals)-18, lr/lumbai (camp at Hyderabad), Appeat No.CtT(,A)-18ltTO, W-j0(2y 0001 & 01 09/ 07-08, dated: 25-03-2014, preferred against the r]rder of the lncome Tax Officer, Ward-1012), Range-'10. Hyderabad, p.A.N / G.l.R No.p-776, dated 19-12-2006. Between: Smt. Pushpa Aganval, Plot.No.22,Road No.S, Trimurthy Colony, Mahendra Hills, Secunderabad. ...AppellanUAppel lant AND The Principal Comrrissioner of lncome Tax-Vl, l.T.Towers, A.rl.Guards, Masab Tank, Hyderabad. ...RespondenURespondent Counsel for the Appellant: SRI C.p. RAMASWAMI Counsel for the Respondent: Mr. J.V. PRASAD, Learned Senior Standing Counsel for the lncome Tax Department The Court delivered the following: JUDGMENT THE HON'BLE SRI JUSTICE P.SAM KOSIIY AI{D THE HON'BLE SRI JUSTICE A. LA}(MI NARAYANA I.T.T.A. Nos.207 and 283 of 2018 .IUDGMpNI:4xr r I ton'bie 51 .iustlcr: p-SA-LI KOSH4) I{eard Mr C p. I{amasrvamy, learneti Counsel for thc appcllalr and .J.V. Prasad. it:arnc.d Senior Standing Counsel appearing for the lncorne Tax Departmenr 2 Upon hearing rlle learlled Counsel for the appellant, particularly ln rcs,cr:t of rh(' conrentiorr raised by him that the learned ITTA as also thc Ctrrrr,trssr,rrcr t.,l Irtr.onrc Ta_x Appeals_lg trave not properlv ,porecratcd lhc aflide*';r th,t thc appcllemt had submitted before ther, so far .s rtrc conlrrmation of the Commission paicl and the Commission rcccivcd br, the Conrmissrorr ag(,nl ts corrcerncd, we hnd *rat the two forums belou. i.e rht. lezu'ncd ITTA as also rhe Commissioner of Incomc Tax Appeals lE havc clab.s21311 dcalt nith tht: .-,ubject and arrived at thc conclllsron rhat ilr. affitla'it submlttcd r;y ltre comrnission agent does not have surficic.t forcc. Mr- . ccr,rdirr g to '.lic tur.r contradictlons in thc :rifidavit su bmrtred b) krrums below, thr:re were various mismarch ald (:ontcntlons submitted by thc appellarrt lvirh t hc Commission Agent. .llhe assessee also had t.lk.Jn therc contcntiolrs ol havinq paid the Commissiol to the commission agor)l irt rhe tifst irrs[i,r(-(] Thr-rs. a, these contentions becomes qucstion or facts u.hich have br:cn i:xpicsslv deatt with by the said two torllms. the n()t 3. In thc gtvcn cir.Lmstarlccs. we arc of the considcred opiniorr that l.hcIe is lr(, subslanlial rlucstion ol. law worth admitting the lnslan t appcirls To, and the same therclbrc fails and thcv are accordrngly rejected. No order as to costs 4. Consequentlv, miscellaneous petitions pending, if an1', shall stand closed SD/- B.S.CHIRANJEEVI JOINT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The lncome-Tax ,Appellate Tribunal, Hyderabad Bench 'A' Hyderabad' 2.TheCommissioneroflncomeTax,(Appeals)-18'MittalCotrrt'NaimanPoint' Mumbai. 3. The lncome Tax Cfficer, Ward-10(2)' Range-10' Hyderaba'J' 4. One CC to SRI C.P RAMASWAMI, Advocate IOPUC] 5. One CC to Mr. J V. PRASAD, Sr SC FOR INCOME TAX DEPARTMENT loPUCl 6. Two CD CoPies Kam BSR d HIGH COURT DATED: 1010812023 JUDGMENT lTTA.Nos.207 and 283 of 2018 THE l.T.T.As ARE REJECTED / -:' t.' -< - :' Afr:,\"'-'- _ ,J; I, '(i'- ''t I i ''t qtP 2u ) : : .,,t, : il '!-,.., . '1{ -:, i_,l, \" _ \"t. ,r ,j - 7 a "