M/S.Healthware Private Limited vs The Assistant Commissioner Of ...
2022 Latest Caselaw 5592 Tel

         THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                        AND
          THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY


                        I.T.T.A.No.263 of 2008

JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)


       Heard Mr. Naga Deepak, learned counsel for the

appellant and Ms. K.Mamata Choudary, learned Standing

Counsel for Income Tax Department appearing for the

respondent.

2. This appeal has been filed under Section 260A of the

Income Tax Act, 1961 by the assessee as the appellant

assailing the order of the Income Tax Appellate Tribunal,

Hyderabad Bench 'B', Hyderabad (Tribunal) in

I.T.A.No.1117/Hyderabad/2005 for the assessment year

2002-03.

3. While admitting the appeal on 02.06.2009, no

substantial questions of law were framed.

4. We find from the memo of appeal that the following

questions have been proposed as substantial questions of

law:

"1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the order of reassessment under Section 148 of the Assessing Officer on a mere change of opinion?

2. Whether in view of the accounting policy followed by the appellant, the liability having been incurred by the appellant, (though to be quantified at a future date) during the year of account, a provision made on scientific basis could be disallowed in the hands of the appellant?"

5. Learned counsel for the appellant fairly submits that

the questions raised in this appeal stand covered by a

recent decision of this Court in M/s. Healthware Private

Limited v. The Assistant Commissioner of Income Tax

(I.T.T.A.No.443 of 2005, decided on 26.10.2022).

6. In view of the above and following the aforesaid

judgment, the present appeal is dismissed.

Miscellaneous applications pending, if any, shall

stand closed. However, there shall be no order as to costs.

______________________________________ UJJAL BHUYAN, CJ

______________________________________ C.V.BHASKAR REDDY, J 02.11.2022 vs