The Commissioner of Incomea-tax, Hyderabad v. Hetero Labs Ltd
[Citation -2014-LL-1231-82]

Citation 2014-LL-1231-82
Appellant Name The Commissioner of Incomea-tax, Hyderabad
Respondent Name Hetero Labs Ltd.
Court HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act Income-tax
Date of Order 31/12/2014
Judgment View Judgment


THE HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 739 of 2014 DATE: 31.12.2014 Between: Commissioner of Income Tax, Hyderabad. Appellant And Hetero Labs Ltd., Hyderabad. Respondents This Court made following: HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 739 of 2014 Judgment: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) appeal is dismissed as learned Tribunal found that Commissioner of Income Tax has exercised jurisdiction under Section 263 of Income Tax Act on two possible views. By order, Commissioner wanted to substitute his views, which is not legally permissible. learned Tribunal has followed correct position of law. We do not find any element of law to admit this appeal. Consequently, pending miscellaneous petitions, if any, shall also stand closed. No costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 31st December, 2014 pnb Commissioner of Incomea-tax, Hyderabad v. Hetero Labs Ltd
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