PRINCIPAL COMMISSIONER OF INCOME TAX v. CHANDOLU VIJAY KUMAR
ITTA/25/2024 · 2025-08-20
A Hari Haranadha Sarma, Battu Devanand
Public Interest Litigationbody2025
DailyLaw.ai
[ 2025 DAILYLAW 24629 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 24629 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
APHC010347862024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL NO: 25/2024 Between:
1. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA
...APPELLANT AND
1. CHANDOLU VIJAY KUMAR, 5-84-2, 2nd Line, Pandaripuram, Guntur- 522007
...RESPONDENT Appeal under section _______ against orderspleased to call for the records relating to the impugned Order dated 21.03.2024 of the Appellate Tribunal in I.T.A. No. 46/Viz/2024 for the AY 2018-19, and set aside the same to the extent impugned in this appeal, and to consequently allow the appeal with all consequential reliefs. Counsel for the Appellant:
1. Y N VIVEKANANDA Counsel for the Respondent:
1. PILLIX LAW FIRM The Court made the following:
2
THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.25 of 2024
JUDGMENT:(Per Hon’ble Sri Justice Battu Devanand)
Learned counsel for the appellant has placed a copy of the certificate issued by the Deputy Commissioner of Income Tax, Circle-1(1), Guntur, wherein it is stated that the appeal filed by the department in I.T.T.A.No.25 of 2024 is to be withdrawn, in view of the tax effect involved in the case is Rs.1,06,36,776/-, which is below monetary limits. Accordingly, learned counsel sought permission of the Court to withdraw this appeal.
2. Copy of the certificate is placed on record. Permission is granted.
3. Accordingly, the Income Tax Tribunal Appeal is dismissed as withdrawn. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE BATTU DEVANAND
__________________________________ JUSTICE A. HARI HARANADHA SARMA Date:21.08.2025 SCS
3
237
THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
INCOME TAX TRIBUNAL APPEAL NO.25 of 2024
Dt.21.08.2025 SCS