ITTA/321/2010 of M/S VIJAYA SAGAR WINES, KOTHAGUDEM. Vs THE INCOME TAX OFFICER, WARD-1 [1] KOTHAGUDEM. on 8 December 2025

[ 348s ]

IN THE HIGH COIJRT FORTHE STATE OF TELANGANA

AT HYDERABAD

MONDAY, THE EIGHTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

INCOME TAX TRIBUNAL APPEAL NO: 321 OF 2010

lncome Tax Tribunal Appeal Under Section 260A of the lncome Tax Act,1961

aggrieved by the Order dated 25.07.2008 passed in ITA No 291/Hyd/2008 for the Assessment Year 2002-03 on the flle of the lncome Tax Appellate Tnbunal, Hyderabad Bench 'B' (SMC), Hyderabad.

Between:

M/s Vijaya Sagar Wines, Ramavaram Village, Kothagudem, Khammam District.

AND

"'Appellant

The lncome Tax Officer, Ward-1 [1], Kothagudem.

...Respondent

Counsel for the Appellant : Mr. Vighnesh Asawa representing Mr. A.V. Krishna Koundinya Counsel for the Respondent : Mr. K. Sudhakar Reddy Senior Standing Counsel for the lncome Tax Department The Court delivered the following:

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IN THE HIGH COURT FOR THE STATE OF TI LANGANA

AT HYDERABAI)

THE HONOURABLE SRI JUSTICE P.SAI I KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CIJ., iLAPATHI RAO

Income Tax Tribunal Appeal tfo.321 ol 2OLO

Date of Judsment : O8.12.2025

BETWEEN:

M/ s.Vijaya Sagar Wines,

Ramavaram (V), Kothagudem,

Khammam District.

Appellant

Vs

The Income Tax Ofhcer,

Ward-I(1), Kothagudem

Respondent

JUDGMENT '. (per Hon'ble Sri Justice P.SAM KOSHII)

The instant Appeal has been filed by the appel rnt aggrieved by the order dated 25.O7.2008 in I.T.A.No.29 l lHyd/2A{ 8 passed by the Income-Tax Appellate Tribunal, Bench B' (SMC). Hyderabad (for short, 'the impugned order'f .

2.

Heard Mr.Vighnesh Asawa, learned counsel ap I :aring on behalf of Mr. A.V. Krishna Koundinya, learned counsel for t I : appellant; and

Mr.K. Sudhakar Reddy, learned Senior Standing Counsel for the Income Tax Department, for the respondent-State

3.

The subject matter of the appeal pertains to Assessment Year 2002-03.

4.

The appea-l was admitted on the following substantia-l question of law, viz., "Whether on the facts and circumstances of the case, the Hon'ble TibunaL uas lustified in hotding that the assessee firm is not entitled to regbtration more so afier the requirements of Section 184 of the Income Tax Acl, 1961 are sotisJied ?"

5.

The aforesaid issue had been answered by a Division Bench of the erstwhile High Court of Andhra Pradesh in the case of Commissioner of Income Tax vs. Swarna Bar & Restaurantl. We are in respectfui agreement with the view taken by the erstwhile High Court of Andhra Pradesh in the aforesaid decision.

6.

Accordingly, the substantial question of law is answered against the appellant-assessee and in favour of the Revenue.

7.

In the result, the instant appeal fails and is hereby dismissed No costs.

'12or11 l:n rrn 387 (A.P.)

IBG:4ffi

J,

8.

As a sequel, miscellaneous petitions, pendinil if any, shatl stand closed //TRUE COPY//

SDi. N SRIHARI

I EPUTY REGISTRAR

(-

SECTION OFFICER

To,

1. The lncome Tax Appellate Trtbunal, Hyderabad Bench t (Sl/lC), Hyderabad 2 One CC to Mr. A.V. Krrshna Koundinya, Advocate [o '>UC]

3. one CC to Mr K. Sudhakar Reddy Senior Standin; Counsel for the lncome Tax Department [oPUC]

4. Two CD Copies

DL/PSL

HIGH COURT

DATED:08/'12l2025