High Court for the State of Telangana · Procedural orders and remands
Principal Commissioner of Income Tax (Central), Hyderabad v. Mandava Holdings Pvt. Ltd.
I.T.T.A. No. 27/2023 ·
Revenue appeal withdrawn under Circular 9/2024, with revival reserved if Circular 5/2024 exceptions apply.
1. FACTS OF THE CASE
Revenue’s ITTA 27/2023 against Mandava Holdings Pvt Ltd challenged the Tribunal’s 26 September 2022 order in ITA 54/Hyd/2022 for AY 2017-18.
2. DISCUSSION BY THE COURT
Revenue counsel requested withdrawal in view of CBDT Circular 9/2024 dated 17 September 2024 and liberty to seek revival if the appeal fell within exceptions in Circular 5/2024 dated 15 March 2024.
3. JUDICIAL DECISION
The Court dismissed the appeal as withdrawn and expressly granted liberty to seek revival if the case fell within the exceptions in Circular 5/2024.
4. OUTCOME
The appeal ended without costs and pending miscellaneous applications were closed. The order contains no adjudication of the underlying tax merits or finding that a particular exception applies.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
The two circular references serve different roles
Counsel cited Circular 9/2024 as the reason for withdrawal, while the operative reservation refers to exceptions in Circular 5/2024. Keeping those references separate accurately states the Court’s conditional disposal without attempting to restate the circulars beyond this source.
Source: PDF p.2, paragraphs 1–3
Revival is a reserved possibility, not a present finding
The exception condition must be satisfied before the reservation could support a later revival request. The Court does not identify an exception, determine its applicability or automatically reopen the appeal. Nor does withdrawal affirm the Tribunal’s reasoning on merits.
Source: PDF p.2, paragraph 3
The docket limits what can be inferred
The appellant’s Central designation is not itself a finding that an exception applies. The Court reserves revival conditionally and makes no affirmative exception determination.
Source: PDF pp.1–2, prayer and order
Source and verification
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Current law and subsequent treatment not independently verified.
Subsequent proceedings and current judicial treatment have not been independently verified.
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