THE COMMISSIONER OF INCOME TAX III, HYDERABAD V. SAMA INTERNATIONALA PVT. LIMITED

ITTA/764/2006

AI Insights

The case involves an appeal by the Commissioner of Income Tax III, Hyderabad against Sama International Pvt. Ltd., concerning an order from the Income Tax Appellate Tribunal, Hyderabad. The appeal was related to the assessment year 1997-98 and was dismissed due to the monetary threshold not being met, as stipulated by CBDT circulars. The court referenced Circular No. 17 of 2019 and Circular No. 3 of 2018, which set the monetary limits for filing appeals to curb unnecessary litigation in tax matters.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 685904 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y RATNAKAR
• Assessee Lawyers: J V PRASAD; B NARASIMHA SHARMA
• Keywords: Appeal; Assessment Year 1997-98; Income Tax; Litigation reduction; Monetary limits
• Section: 260A

Judgement Text

"t 33E6 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINTH DAY OF AUGUST TWO THOUSAND AND TWENTYTHREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 764 oF 2006 lncome Tax Tribunal Appeal Under Section 260,q of the lncome Tax Act, 1961 arising out of the order of the lncome{ax Appellate Tribunal, Hyderabad Bench 'A , Hyderabad, in ITA No.106/Hydl2OO1, for assessment Year 1997-98 dated 31-01- 2006 preferred against the Order of the Commissioner of lncome Tax , (Appeals)lV, Hyderabad, Appeal No.186/AC-7(7)1CI(A)1V12000-01,dated:05-12-2OOO, preferred against the Order of the Assistant Commissioner of lncome Tax, Hyderabad PAN/GIR No.SA 6, dated 27-03-2000. Between: The Commissioner of lncome Tax lll, Hyderabad. ...APPELLANT AND Sama lnternational Pvt. ttd. 3-6-365/4 & B, Hirhayatnagar, Hyderabad. ...Respondent Counsel for the Appellant: SRI J.V. PRASAD, Learned Senior Standing Counsel appearing for SRI B. NARASTMHA SHARMA, SC FOR tT OEPARTMENT Counsel forthe Respondent: SRI Y. RATNAKAR The Court made the following: ORDER I ,I'H ) IION'BLE SRI JUSTICE P.SAIII B.OSrrI' AND THE II )I{'BLE SRI JUSTICE A. LAXMI N.qRAY-{h-A I.T.T.A. No.764 of 2OO6 JUDGMENT: lrsr r/c i,'i' .') t ../trsl.l.' P-SAM KOSHY) . l)rasad, iearned Senior Standing C)c rrrscl appearing u 1d'--r Section 2604 of the incom ' 'l'a,x ,1 rl , I 96 I , has th: Rcvcnue as the appellan irga in ;t the order cr I i;y thc Incorne 'l'ax Appellate Tritru n i | , Jlyderabad rrl, n LT.A.No.106ll1ydl2OO 1 for thr: As: rssnent Year I ol Dircct Taxes (CBDT) has issucd (lirr -rla- No.17 of 9 irmending the previous Circ ul:u- N,;.3 oI 2018 lr ther enhiincing the moneta-ry lir-rits [c r iilir,g appeals D lpilrtment before the Income Ta-: Appt It. rte lribunals, ul)r€me Court as a measure for reduc'irrp litrgation. In s,dd Circuler, wc find that the m()ncti)r,r lirnit fixed for rr ttre Hrgh Court is Rs.1.OO crore. r,ppeal, tax effcct is rve1l below the mc,rne ruy 1imit. ' irppeal filcd by thc Department is disnririr;: d i-r terms of ar No- l7 of 2019 dt.08.08.2019. Fowe rrr. if the appeal ct ption under par:Lgraph 1O of Cir,:ular ,irr ll oi 2018, it I le:rrd Srt ,l lbr th(' appell.xrl 2. This a:pcal bccrr prcfcrr:ci b dt.3l.O L200(r prrs Bent'h 'A', H1 deral ) 997 ,t)8 . 3. Centra. Boa 2019 dr.08.()8 r0 dt. I 1.07.201tr, by by thc Incom.' Tax High CourLs irnc I paragr trph 2 of rne hling an appe,:l bef 4. in the insr ar 5. TherefL.re, th the afrrrcsaid Cir-,:u comcs ruthin thc e 2 would be open to the Incomc Ta Department to seek No order as to costs. __r..(rrrcrrL ro seek revival of the ap_,ocaJ 6 Consequently, miscellareous petitions pencling, if any, shall stand Sd/- M. VIJAYA BHASKER I JO|NT REG|STTnAR I secnor/#rrcen closed To, //TRUE COPY// The lncome{ax Appellate Tribunal, Hyderabad Bench ' A ' Hyderabad. The Commissioner of lncome Tax , (Appeals)lV, Hyderabad. The Assistant Commissioner of lncome Tax, Hyderabad. One CC to SRI B. NARASIMHA SHARMA, SC FOR IT DEPARTMENT loPUCl One CC to SRI Y. RATNAKAR, Advocate [OPUC] Two CD Copies 1 2 J 4 A 6 kam NJB HIGH COUF T DATED:091( gt2O2Z JUDGMENI- lTTA.No.764 n'2006 ITTA IS DISMI JSED 'l-lA t .'t,, 4 ' '/ iY\".? '- i./ --. . tr, t \"$ $' + il a ' ,-L .. , -t- ., ia . 1 xr ,ry l I l "