M.Aruna L/R Of M. Sridhar, Srinagar ... vs The Assistant Commissioner Of Income ...
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Telangana High Court

M.Aruna L/R Of M. Sridhar, Srinagar ... vs The Assistant Commissioner Of Income ... on 4 August, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

               THE HONOURABLE SRI JUSTICE P.SAM KOSHY

                                                  AND

     THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO


               INCOME TAX TRIBUNAL APPEAL No.288 of 2008

JUDGMENT:

(per the Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the appellant, and

Ms. J.Sunita, learned Senior Standing Counsel for Income Tax Department

appearing on behalf of the respondent.

2. The instant appeal has been filed by the appellant under Section 260A of

the Income Tax Act, 1961, assailing the order passed by the Income Tax

Appellate Tribunal, Hyderabad Bench 'B', Hyderabad (for short the 'ITAT') in

I.T.(S.S.)A.No.17/Hyd/1996 for the block period 1986-87 to 1996-97, decided

on 29.06.2007.

3. Though the learned counsel for the appellant tried to canvass the fact that

the ITAT was not justified in accepting the contention of the respondent that

there cannot be any addition with regard to the purchase of property at

Bangalore solely on the ground of the appellant having admitted the

unexplained investment during the said block period. However, perusal of the

impugned order would go to show that the ITAT has threadbare considered the

contentions put forth by the appellant and the ITAT found that there are certain

admissions being made by the appellant himself in the course of the proceedings

drawn by the Income Tax Department.

4. Thus, we are of the considered opinion that the contentions and

submissions made by the learned counsel for the appellant do not make out a

question of law, much less a substantial question of law calling for an

interference to the impugned order passed by the ITAT. The instant appeal thus

fails, and is accordingly, rejected. No costs.

5. As a sequel, miscellaneous petitions pending if any, shall stand closed.

________________ P.SAM KOSHY, J

_______________________________ SUDDALA CHALAPATHI RAO, J

Date: 04.08.2025 GSD