The Commissioner of Income-tax-IV, Hyderabad v. Legend Estates Pvt. Ltd
[Citation -2019-LL-0923-91]

Citation 2019-LL-0923-91
Appellant Name The Commissioner of Income-tax-IV, Hyderabad
Respondent Name Legend Estates Pvt. Ltd.
Court HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act Income-tax
Date of Order 23/09/2019
Judgment View Judgment
Keyword Tags monetary limit • low tax effect


THE HON'BLE SRI JUSTICE SANJAY KUMAR AND HON'BLE SRI JUSTICE K. LAKSHMAN ITTA Nos.609 of 2013; 38, 129, 173 of 2015; 289, 486, 515, 539, 569, 611 of 2016; 91, 236, 271, 301, 485, 526, 779 of 2017; 335, 350, 353 of 2018 and 168, 202, 206 and 247 of 2019 COMMON ORDER: (Per Hon ble Sri Justice Sanjay Kumar) Ms. T. Rajyalakshmi, learned counsel, representing Mr. J.V. Prasad, learned standing counsel for appellants-Revenue, states that these appeals no longer survive for consideration in view of fact that tax/duty effect is less than monetary limit fixed by Central Board of Direct Taxes, Ministry of Finance, Government of India, vide Circular No.17 of 2019 dated 08.08.2019 and Circular No.23 of 2019 dated 06.09.2019. Liberty is however sought by learned counsel for restoration of appeals in event any of exceptions have application. Recording said statement, these appeals are dismissed as withdrawn with liberty aforestated. Pending miscellaneous petitions, if any, shall also stand dismissed. There shall be no order as to costs. SANJAY KUMAR, J K. LAKSHMAN, J September 23, 2019 DSK Commissioner of Income-tax-IV, Hyderabad v. Legend Estates Pvt. Ltd
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