M/S Annapurna Business Solutions vs The Deputy Commissioner Of Income ...
2021 Latest Caselaw 120 Tel

 THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

AND

THE HONOURABLE SRI JUSTICE T. VINOD KUMAR

I.T.T.A.No.44 of 2020

JUDGMENT : (Per Hon'ble Sri Justice M.S. Ramachandra Rao)

Heard learned counsel for appellant and Sri B.Narasimha

Sarma, learned Special Senior Counsel for Central Taxes.

It is stated by counsel on either side that the issue raised in this

appeal is covered by the judgment dt.13-08-2020 in I.T.T.A.No.20 of

2020.

Therefore for reasons alike, this appeal is also allowed; the

impugned order dt.25-10-2019 passed by the Income Tax Appellate

Tribunal, Hyderabad Bench 'B' in I.T.A.No.97/Hyd/2016 is set aside;

and the matter is remitted back to the said Tribunal for fresh

consideration in terms of the judgment passed by this Court in

I.T.T.A.No.20 of 2020. No costs.

As a sequel, miscellaneous petitions pending, if any, shall stand

closed.

__________________________________ JUSTICE M.S.RAMACHANDRA RAO

________________________ JUSTICE T.VINOD KUMAR Date: 20.01.2021 Vsv