M/s. Raaga Wines v. The Income Tax Officer
Court: High Court for State of Telangana
Bench: J SREENIVAS RAO,ALOK ARADHE
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2024-12-18. M/s. Raaga Wines v. The Income Tax Officer. Read the judgment and case details on LawSphereX.
Judgment text
[ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY,THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J. SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL NO: 172 OF 2008 Appeal filed under Section 2604 of the lncome Tax Act, 1961 against the Order dated 04. 04. 2007 passed in lTA. No. 1189/Hydi2006 for the Assessment year 1999-2000 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad preferred against the Order dated 01. 09. 2006 , passed in Appeal No. 62lKtuMiClT(A)Njato6-67 on the file of the Commissioner of lncome Tax (Appeals)' Vijayawada. Between: Ivl/s. Raaga Wines, D. No. 2-4-1 16, P. S. R. Road, Khammam. ... Appellant AND '1 The lncome Tax Officer, Ward - ('l), Khammam ... Respondent Counsel for the Appellant : Mr. A. V'A. Siva Kartikeya Counsel for the Respondent : Mr. J. V.
Prasad, Senior SC for lncome Tax Department The Court delivered the following: JUDGMENT THE I{ON' BLE THE CHIEF IUSTICEAIOKA-RADHE AND ,THEHON' LE SRI IUSTI CE I. SRE ENIVAS RAO I. T. T. A. No. 772 of 2008 JUDGMENT, p,a. tie Han,b/e the Chief Jztice A/ak Aradhe) Mr. A. V. -\. Siva I(artikeya, learned counsel for thc appellant. N4r. J. V. Prasad, learned Senior Standing Counsel for Income Tax Departm€:nr appears for the respondent. 2. This ap,peal under Secrion 260A of the Income Tax . Act) Act, 1961 (fi:r short the has been filed against order dated 04. 04. 20[)7, passed by the Income Tax Appetlate Tribunal Bench 'A' Hyderabad . the (for short T ribunal) m I. T. A. No. 1 1 89 / FLyd / 2006. . ) The subjecr marter of the appeal pertains to the as sessment year 1999-2000 4 The appeal was admitted on the following substantial qo.
r,iorl of law: "Whether on the facts and circumstances of the case, the Hon'ble f'ribunal is justified in holding that the assessee firm is not enritled to reg'istration more so after the requirements 'Iax Act, 1'96L zrc satisfied ? " of Section 1 84 of the Income o[ by a Bench issue had been answered Division 5. The aforesaid the erstwhjle Andhra Pradesh High Coutt in Commissioner of 'W'e ate in respectful Income Tax v. Swarna Bat Restaurantl. the erstwhrle Andhra Pradesh High agreement with the view taken by Court in the aforesaid decision' substantial question of law is answered against 6 Accordingly, the in favour of the revenue' the assessee and appeal fails and is, hereby' dismissed' No 7 In the result, the costs. if any' stand sequei, miscellaneous petitions, pending As a closed. RAO sd/- K. SRINIVASA JOINT EGISTRAR ,,TRUE COPYI/ SE N OFFICER To, 'A" Hyderabad' 1.
The lncome Tax Appellate Tribunal' Hyderabad Bench ;,Elit'*tm*l,3j**[tlUi*rii:t;l*L"o"n"**Adv'ca'ie toPUCl 5 Two CD CoPies w r 334 nR 387 (AP) [2011] j HIGH COURT \ DATED:18 t1212024 . \ s rA r{E i6- * (. q JUDGMENT g 2[25 o JItl t} ITTA. No. 172 of 2008 r-<) 9. asoarcs I l i l DISMISSING THE ITTA WITHOUT COSTS i I i ,{ : 0q
Source: High Court for State of Telangana. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.