Telangana High Court
ITTA/739/2014 of The Commissioner of Income Tax [Central] Vs Hetero Labs Ltd., on 31 December 2014
THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No. 739 of 2014 DATE: 31.12.2014 Between: The Commissioner of Income Tax, Hyderabad. … Appellant And Hetero Labs Ltd., Hyderabad. … Respondents This Court made the
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THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTAAND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 739 of 2014
DATE: 31.12.2014
Between:The Commissioner of Income Tax,Hyderabad.
… Appellant
AndHetero Labs Ltd.,Hyderabad.
… Respondents
This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.T.A. No. 739 of 2014
Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
The appeal is dismissed as the learned Tribunal found that theCommissioner of Income Tax has exercised the jurisdiction underSection 263 of the Income Tax Act on two possible views. By theorder, the Commissioner wanted to substitute his views, which is notlegally permissible. The learned Tribunal has followed the correctposition of law. We do not find any element of law to admit this appeal.
Consequently, pending miscellaneous petitions, if any, shallalso stand closed. No costs.
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K.J. SENGUPTA, CJ
Date: 31stDecember, 2014pnb
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SANJAY KUMAR, J