The Commissioner of Income-tax-IV, Hyderabad v. Prajay Engineers Syndicate Limited
[Citation -2015-LL-0122-41]

Citation 2015-LL-0122-41
Appellant Name The Commissioner of Income-tax-IV, Hyderabad
Respondent Name Prajay Engineers Syndicate Limited
Court HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act Income-tax
Date of Order 22/01/2015
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags cpwd rates • principles of res judicata • rule of estoppel
Bot Summary: i. Whether in the facts and circumstances of the case and in law, Hon ble ITAT is justified in holding that discount for rate difference of 15 from the CPWD rates be allowed to the assessee ignoring the fact that the assessee has never raised this issue before lower authorities ii. Whether in the facts and circumstances of the case and in law, Hon ble ITAT is justified in allowing deduction on account of self-supervision at 10 to the assessee without appreciating that the assessee has not adduced any evidence to support its claim for self-supervision The issues raised in the aforesaid questions of law have been dealt with by the learned Tribunal in paragraphs 13 and 15 of the impugned judgment. It appears that the learned Tribunal has decided the issues against the Revenue following the unchallenged decision of the Visakhapatnam Bench on the same issues. It is not argued by Mr. Prasad, learned counsel appearing for the Revenue, that the said decision is not applicable to this case. Under these circumstances, we think that the judgment impugned herein cannot be questioned, as the principle of issue estoppel will apply though res judicata is not applicable. Pending miscellaneous petitions, if any, shall also stand dismissed.


HIGH COURT OF JUDICATURE AT HYDERABAD FOR STATE OF TELANGANA AND STATE OF ANDHRA PRADESH HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 751 of 2014 Date: 22.01.2015 Between: Commissioner of Income Tax-IV, Hyderabad. Appellant And M/s. Prajay Engineers Syndicate Limited, Hyderabad. Respondent This Court made following: HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 751 of 2014 JUDGMENT: (Per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred by Revenue against judgment and order of learned Tribunal dated 23.07.2012 in relation to assessment year 2002-03 on following suggested questions of law. i. Whether in facts and circumstances of case and in law, Hon ble ITAT is justified in holding that discount for rate difference of 15% from CPWD rates be allowed to assessee ignoring fact that assessee has never raised this issue before lower authorities? ii. Whether in facts and circumstances of case and in law, Hon ble ITAT is justified in allowing deduction on account of self-supervision at 10% to assessee without appreciating that assessee has not adduced any evidence to support its claim for self-supervision? issues raised in aforesaid questions of law have been dealt with by learned Tribunal in paragraphs 13 and 15 of impugned judgment. It appears that learned Tribunal has decided issues against Revenue following unchallenged decision of Visakhapatnam Bench on same issues. It is not argued by Mr. Prasad, learned counsel appearing for Revenue, that said decision is not applicable to this case. Under these circumstances, we think that judgment impugned herein cannot be questioned, as principle of issue estoppel will apply though res judicata is not applicable. appeal is accordingly dismissed. Pending miscellaneous petitions, if any, shall also stand dismissed. No order as to costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 22.01.2015 ES Commissioner of Income-tax-IV, Hyderabad v. Prajay Engineers Syndicate Limited
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