The Principal Commissioner Of The ... vs Smt. Neela Reddy Moramreddy,
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Telangana High Court

The Principal Commissioner Of The ... vs Smt. Neela Reddy Moramreddy, on 30 January, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

              THE HON'BLE SRI JUSTICE P.SAM KOSHY

                                       AND

   THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA

                              I.T.T.A.No.77 of 2024

JUDGMENT:

(per Hon'ble Sri Justice P.SAM KOSHY)

The present is an appeal which has been filed assailing the order dated

19.10.2023 passed in ITA.No.602/Hyd/ 2020, for the assessment year

2014-2015, by the Income Tax Appellate Tribunal, Hyderabad 'A' Bench

(for short, the Tribunal).

2. Perusal of the record would show that a common order was passed by

the Tribunal on 19.10.2023 in two ITAs i.e., ITA.No.602 of 2020 against

which the present appeal has been filed and ITA.No.3 of 2021, the revenue

had preferred another appeal i.e., ITTA.No.63 of 2024. The said appeal

came up for hearing before the coordinate Bench of this High Court which

stood decided on 04.09.2024. After hearing the counsel for the appellant so

also the counsel for the assessee, the appeal was dismissed holding that

there was no substantial question of law and the contentions which has been

raised by the appellants being of factual in nature which have been duly

discussed by the Tribunal.

3. Given the fact that the connected appeal arising out of the connected

ITA which has been decided by the same Tribunal in respect of the same

assessee vide common impugned order, we are inclined to dismissed the

present appeal as well on the same terms. Accordingly, the instant appeal

stands dismissed for want of any substantial question of law.

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

closed. No order as to costs.

___________________ P.SAM KOSHY, J

________________________________ NARSING RAO NANDIKONDA, J

Date:30.01.2025 AQS

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA

30.01.2025 AQS