The Commissioner of Income-tax v. GMR Vasavi Industries Limited
[Citation -2014-LL-0916-62]

Citation 2014-LL-0916-62
Appellant Name The Commissioner of Income-tax
Respondent Name GMR Vasavi Industries Limited
Court HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act Income-tax
Date of Order 16/09/2014
Judgment View Judgment
Bot Summary: The point that arises for consideration is as to whether it was competent for the assessing officer to take steps under Section 143(1)(a) of the Income Tax Act, 1961, once an order was passed by him under Section 143(3) of the Act, in respect of the same assessee and the same assessment year. Heard Sri S.R. Ashok, learned Senior Counsel for the department and Sri S. Ravi, learned Senior Counsel for the respondent. The question which we referred to above has been dealt with by us in I.T.T.A.No. After taking the relevant provisions into account, we passed an order dated 24.07.2014 holding that it is not competent for an assessing officer to take steps under Section 143(1)(a) of the Act once an order was passed under Section 143(3) of the Act. Miscellaneous Petitions, if any, pending in this appeal shall stand disposed of.


HON BLE SRI JUSTICE L. NARASIMHA REDDY AND HON BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No.164 OF 2003 JUDGMENT:- (Per Hon ble Sri Justice L. Narasimha Reddy) This appeal is preferred by Revenue against order dated 21.01.2003, passed by Visakhapatnam Bench of Income Tax Appellate Tribunal, Visakhapatnam (for short, Tribunal ) in I.T.A.No.1189/Hyd/1997. point that arises for consideration is as to whether it was competent for assessing officer to take steps under Section 143(1)(a) of Income Tax Act, 1961 (for short, Act ), once order was passed by him under Section 143(3) of Act, in respect of same assessee and same assessment year. Heard Sri S.R. Ashok, learned Senior Counsel for department and Sri S. Ravi, learned Senior Counsel for respondent. question which we referred to above has been dealt with by us in I.T.T.A.No.32 of 2002. After taking relevant provisions into account, we passed order dated 24.07.2014 holding that it is not competent for assessing officer to take steps under Section 143(1)(a) of Act once order was passed under Section 143(3) of Act. Following same, we dismiss appeal. Miscellaneous Petitions, if any, pending in this appeal shall stand disposed of. There shall be no order as to costs. L. NARASIMHA REDDY, J CHALLA KODANDA RAM, J Date:16.09.2014 Ks/gk HON BLE SRI JUSTICE L. NARASIMHA REDDY AND HON BLE SRI JUSTICE CHALLA KODANDA RAM I.T.T.A No.164 OF 2003 Date:16.09.2014 ks/gk Commissioner of Income-tax v. GMR Vasavi Industries Limited
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