ITTA/521/2010 of M/s. Bodhtree Consulting Ltd., a Company Vs Assisant Commissioner of Income Tax on 10 December 2025

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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

WEDNESDAY, THE TENTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HON'BLE SRI JUSTICE P.SAM KOSHY

AND

THE HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO

ITTA Nos.513 and 521 ot2010

|TTA.No.S13 of 2010

Appeal under Section 260-A of the lncome Tax Act, 1961 against the order dated 21-05-2010 passed in |.T.A.No.1554/Hyd/08 for the Assessment Year 2OO4- 2005 on the file of the lncome Tax Appellate Tribunal, Hyderabad 'B' Bench, Hyderabad.

Between:

M/s. Bodhtree Consulting Ltd, a Cornpany registered under the provisions of the Companies Act, 1956 having its registered ffice at 1-8S171B, Prakash Nagar, Begumpet, Hyderabad, rep. by its Director, Mr. Sanjiv Gupta

...APPELLANT

AND

Assistant Cornmissioner Of lncome Tax Range 1, Hyderabad.

...RESPONDENT

Counsel for the Appellant: SriCh. Pushyam Kiran Counsel for the Respondent: Sri B. Sapna Reddy (SENIOR SC INCOME TAX)

|TTA.No.S21 of 2010

Appeal under Section 260-A of the lnoome Tax Act, 1961 against the order dated 2145-2010 passed in 1.T.A.No.1591 /Hydr08 for the Assessrnent Year 2:OO4- 2005 on the file of the lncome Tax Appellate Tribunal, Hyderabad 'B' Bench, Hyderabad.

Between:

M/s. Bodhtree Consulting Ltd, a Company registered under the pr:ovisions of the Companies Act 1956 having its registered Office at# 1-8-6171B' Prakash Nagar Begumpet, Hyderabad, Rep. by its Managirg Director Sanjiv Gupta

...APPELLANT

AND

Assistant Commissioner of lncome Tax, Range 1, Hyderabad.

...RESPONDENT

Counsel for the Appellant: Sri Ch. Pushyam Kiran Counsel for the Respondent: Sri B. Sapna Reddy (SENIOR SC INCOME TAX)

The Gourt made the following: COMMON ORDER

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TN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

AN

Dated: 10.12.2025

l0:

Between:

IWs.Bodhtree Consulting Ltd.,

Registered under the provisions of the companies Act L956

having its registered Offirce at l-8-61'7[8, Prakash Nag*, Begumpet, Hyderabad.

Rep by its Director Mr.Sanjiv Gupta.

AND

appellant

The Assistant Commissioner of [ncome Tax, Range l, Hyderabad.

.Respondent

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COMMON ORDER: (per Hon'ble Srt Justice P Sam Koshy)

Today, when the matters are taken up for hearing, learned counsel for the appellant has placed a copy of Itdemo dated 04.1 I .(Ozshighlighting the fact that pending the appeal before this Court, the appellant had undergone Corporate Insolvency Resolution Process (CIRP) and the order has been passed by National Company Law Tribunal, Hyderabad q 20.02.2023 and \

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the Successful Resolution Applicant is one Mr.Santosh Kumar Vangapally.

2. In view of the Insolvency process having been approved by NCLT, the dues of Government have been duly provided for in the Corporate Insolvency Resolution Process itself, learned counsel for the appellant submits that in view of the order passed by NCLT

on 20.02.2023 in IA(IBC) ts0412023 in CP(IB)

No.271l9/HDBl2020 under Section 9 of [BC, 2016, nothing further survives in the present appeals.

3. This fact has not been disputed by learned Senior Standing Counsel for the Income Tax.

4. Accordingly, these appeals stand closed as having become infructuous.

Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs SD/.K.SRINIVASA RAO

JOINT

,/TRUE COPY/'

SECTION OFFICER

1. The lncome Tax Appellate Tribunat, Hyderabad Hyderabad.

Pushyam Kiran, Advocate

3. One CC to Sri B.

4. Two CD Copies

Kam/PSL

To,

2. One CC to SriCh

W"

Sapna Reddy (SENIOR SC I

rAx)[oPUCI

HIGH COURT

DATED:1011212025