Sunil Kumar Ahuja V. Assistant Commissioner of Income Tax, Central Circle 1(1), Hyderabad

ITTA/134/2023

AI Insights

The case involves appeals by Sunil Kumar Ahuja against the orders of the Income Tax Appellate Tribunal, Hyderabad, which pertained to the assessment of agricultural and rental incomes for the assessment years 2008-09 and 2009-10. The appeals challenged the findings of the Tribunal, which had upheld the assessments made by the Assistant Commissioner of Income Tax. The main legal contention revolved around the treatment and assessment of the appellant's agricultural and rental incomes. The High Court of Telangana, after hearing the arguments and reviewing the materials on record, found that the Tribunal's findings were reasonable and based on the evidence presented.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 681482 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: P S S KAILASHNATH
• Keywords: Agricultural income; Assessment Year 2008-09; Assessment Year 2009-10; Income Tax; Rental income
• Section: 260A

Judgement Text

"[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE THIRTIETH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETW t.T.T.A.Nos: 134 and 136 of 2023 l.T.T.A.No.134 of 2023 lncome Tex Tribunal Appeal Under Section 260A of the lncome Tax Act, 1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in ITA No.156/H ydl2o22, for Assessment Year 2008-09 daled 25-04' 2023 preferred against the Order of the Commissioner of lncome Tax (Appeals)-11, Hyderabad, Appeal No.1008012019-2O daled 28-02-2022 preferred against the Order of the Assistant Commissioner of lncome Tax Central Circle-1, Hyderabad, PAN/GIR No. ABLPA2822L dated 30-12-2010. Between: Sunil Kumar Ahuja, Aged 54 years, Occ- Business, R/o H.No-6-3-596/72, Naveen Nagar, Behind Taj Krishna, Hyderabad (PAN-ABLPA2822L) ...APPELLANT AND Assistant Commissioner of lncome Tax, Central Circle 1(1), Hyderabad. ...RESPONDENT Counsel for the Appellant: SRI P.S.S. KAILASH NATH Counsel for the ResPondent: ---'- l.T.T.A.No.136 of 2023 lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act, '1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench'A', Hyderabad jn ITA No.157lHydl2O22, for Assessment Year 2009-1C dated 27-03- 2023 Vefefied against the Order of the Commissioner of lncome Tax (Appeals)-11, Hyderabad, Appeal No.1008112019-20 dated 28-02-2022 preferted against the Order of the Assistant Commissioner of lncome Tax Central Circle-1, Hyderabad, PAN/GlR No ABLPA2B22L dated 30-12-2010. Between: Sunil Kumar Ahuja, Aged 54 years, Occ- Business, R/o H.No.6-3-596/72, Naveen Nagar, Behind Taj Krishna, Hyderabad (PAN-ABLPA2822L) ...APPELLANT AND Assistant Commissioner of lncome Tax, Central Circle 1(1), Hyderabad. ...RESPONDENT Counsel for the Appellant: SRI P.S.S. KAILASH NATH Counsel for the Respondent: --------- The Court delivered the following: COMMON JUDGMENT i I I I THE HON'BLE SRI JUSTICE, P.SAM KOSHY AND THE IION'BLE SRJ JUSTICE LAXMI NARAYANA AI-ISHETIY l.T.T.A.Nos.l34 and 136 of 2023 COMMON JUDGMENT:(per Hon'ble Sri Justice P.SAM KOSHY) Heard Mr.Kailash Nath P.S.S., learned counsel for thc appellant in both these appeals and perused the rnaterial available on record 2. The challenge in these appeals is to the orders passed by the lncomc Tax Appellate Tribunal, Hyderabad, bench 'A' Il1'derabad in I.T.A.No.l56iHYD/2022 for the assessment year 2008-2009, dated 25.04.2023 and I.T.A.No.157lHYDl2022 lbr the assesstncnt year 2009- 201 0. dated 27.03.2023. 3. Upon due consideration ol the subrnissions ntade by the learned counsel for the appellant, more particularly, so fat' as the finding of the 'fribunal on the agriculture income and also so far as the claim of rental income is concerned, we find that the Tribunal has extensively dealt with the submissions made by the learned counsel for the appellant and have found that the finding given by the assessing officer to be reasonable and based on the materials that were adduced before the assessing officer. The finding of the assessing officer was also considered by the Commissioner Appeals and theleafter, by the Income Tax Appellate Tribuna[. 2 4. In vierv ol the samc, thc grounds of challenge in the pr.escnt [.'l'.'l'.r s., becontes the finding of facts and we do trnd ant, substantial cluestion of larv, much less a question of law made out in the teeth of tlie concurent finding given b1, the aLrthorities concerncd. 5 I'hus, these Appeals lails and are accordingly r.ejected. 6 Consecluently, missellaneous petitions pending, if any. shall stand closed Sd/. B.S. CHIRANJEEVI JOINT REGISTRAR //TRUE COPY// SECTION OFFICER 1 . The Income Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. 2. The Commissioner of lncome Tax (Appeals)-1 1, Hyderabad. 3. The Assistant Commissioner of lncome Tax, Central Circle-l, Hyderabad 4. One CC to SRI P.S.S. KAILASH NATH, Advocate [OPUC] 5. Two CD Copies 6D To, kam Y HIGH COURT DATED:3011012023 COMMON JUDGMENT lTTA.No.134 and 136 of 2023 THESE APPEALS ARE REJECTED \"19 .,4 DJ 1$E SrAf€' ( q t- ? d v N0il z02l o .L * I)Fa i I l l I I I I I .'t' t l, "