Counsel For The [Petitioner: ][Srl. ][A v. Raghu ][Ram

HIGH COURT FOR THE AT HYDERABAD(Special Original Jurisdiction) MONDAY,THE SECOND TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE ANDTHE HONOURABLE [DR. JUSTICE G.RADHA ] WRIT PETITIO[N NO: 33712 ] [2024] Between: IV/s. J K Steel Corporation, [Plot ][No.4 ][and 5, ][Balaji Enclave, ][TranlPol ]Bo^'d'Gunrock, secundeiabad [_ ][500009. Rep., by ][its ][Partner, ][sri ][Rahul ][Srngnl, ][5/o.]Sri Surendra singhi ...pETlroNER AND '1 . The Deputy Commissioner of lncome Tax, Circle - 10(1), IT [Towers' A'C']Guards, lVisabtank. Hyderabad [- ][500004]Guards, lVisabtank. Hyderabad [- ][500004] 2. The Pr'Commissioner bf [lncome ][Tax ][1, Hyderabad, I T Towers, ] [Guards']lVlasab Tank, HYderabadTank, HYderabadlVlasab Tank, HYderabadTank, HYderabad lVlasab Tank, HYderabadTank, HYderabads. ihe HonouriOtir Commissioner [of ][lncome ][Tax ][(Appeals) ][6, ][IT Towers' ] Guards, Ir,4asa [[b ]]Tank. [HYderabad]Guards, Ir,4asa [[b ]]Tank. [HYderabad] Guards, Ir,4asa [[b ]]Tank. +. iriJ ntnoliiore [cornriGsioner ][of ][lncome ][tax ][(Appeals) ][12, ][Hvderabad']Aayak Bhavan. Basheerbagh, [Hyderabad]Aayak Bhavan. Basheerbagh, [Hyderabad] S. fn6 Rssistant Commissionei [of ][income ][Tax, Central Circle ][5, ][Hyderabad,]Aayakar Bhavan, Basheerbagh, [Hyderabad ],Aayakar Bhavan, Basheerbagh, [Hyderabad ], O. ifr6 [pr ]Commissioner [of ][lncSme ][fax ][(central), ],[Hyderabad, ][Aayakar ][Bhavan,]Basheerbagh, HYderabadBasheerbagh, HYderabad Basheerbagh, HYderabadz. ifre [pr. ]dommissioner [of ][lncome ][Tax-1 ][, ][l ] [Towers, ][A'C ][Guards']Masabtank, HYderabad HYderabad [[- ][500004.]][[500004.]]Masabtank, HYderabad HYderabad [[- ][500004.]][[500004.]] Masabtank, HYderabad HYderabad [[- ][500004.]][[500004.]]a. ihe Honufe iommissionLr [of ][lncome ][Tax ][(Appeals)-6, ][l ] [Towers' ][A' ][C]Guards, tvlasabtank, [[Hyderabad ][- ][500004.]][[- ][500004.]][[500004.]]Guards, tvlasabtank, [[Hyderabad ][- ][500004.]][[- ][500004.]][[500004.]] Guards, tvlasabtank, [[Hyderabad ][- ][500004.]][[- ][500004.]][[500004.]]s. ihe [pi. ]Commission'er [of ][lncome ][Tax-1 ][, ][l-T ][Towers, ] [Guards']Masabtank, -HonOfi: HYderabad [- ][500004.]Masabtank, -HonOfi: HYderabad [- ][500004.]f O.the iommissioner of ln"or" Tax (Appeals)-6, l'T' Towers' A' C'Guards. tr/lasabtank, Hvderabad [- ][500004.]Guards. tr/lasabtank, Hvderabad [- ][500004.]11 ihJi;;6b Corris.ionet [of ][lncome ][Tax ][(Appeals)-12, Aayakar ][Bhavan']Basheerbagh, HYderabad [[- ][500004.]][[500004.]]Basheerbagh, HYderabad [[- ][500004.]][[500004.]] Basheerbagh, HYderabad [[- ][500004.]][[500004.]]12.ihe Assistini iommissioner [of ][lncome ][Tax, ][Central ][circle ][- ][5, ][Aayakar]Bhavan, Basheerbagh, [HYderabad.]Bhavan, Basheerbagh, [HYderabad.]13. ih; P;. Commisdionei of [lncome ][Tax ][(Central), ][Aayakar ][Bhavan']500004. 500004. Basheerbagh, Hyderabad [- ]...RES'ONDENTS...RES'ONDENTS Petition under Article [226 ][of ][the constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to pass an order or writ [especially one ][in ][the nature ][of ][writ ][of ][mandamus] holding that the aclion [of the ][1"t ][and ][5th ][Respondenl ][in not ][r;onsidering ][the]of [seiz:ed ][cash ][of ][Rs.36,00,000 ][towards ][dema.rd ][raised ][and]adjustment in [no: ][arriving ][the ][eligible refund ][as ][being ][ilIega|, arbitrary ][and]Consequently unreasonable [and ][r;onsequently ][direct ][the ][Pt ][Respondent ][to ][adjust ][the ][seized]cash towards the [demand raised ][and ][to ][arrive ][at ][eligible ][refund ][fcr ][the ][Ay.2012']13 to the Petitioner Counsel for the [Petitioner: ][SRl. ][A. V. ] Counsel for the [Re:;pondents: ][Ms' ][B. ][SAPNA REDDY, ][(JUNIOR ] INCOME TAX) The Court made the [following: ] ;*r holding that the aclion [of the ][1"t ][and ][5th ][Respondenl ][in not ][r;onsidering ][the]of [seiz:ed ][cash ][of ][Rs.36,00,000 ][towards ][dema.rd ][raised ][and]adjustment in [no: ][arriving ][the ][eligible refund ][as ][being ][ilIega|, arbitrary ][and]Consequently unreasonable [and ][r;onsequently ][direct ][the ][Pt ][Respondent ][to ][adjust ][the ][seized]cash towards the [demand raised ][and ][to ][arrive ][at ][eligible ][refund ][fcr ][the ][Ay.2012']13 to the Petitioner Counsel for the [Petitioner: ][SRl. ][A. V. ] Counsel for the [Re:;pondents: ][Ms' ][B. ][SAPNA REDDY, ][(JUNIOR ] INCOME TAX) The Court made the [following: ] ;*r THE HONOURA3LE SRI JUSTICE SUJOY PAUL AND TIIE HON'BLE DT. JTISTICE G. RADHA RANI WRIT PETITION No.33 712 of2024 ORDER (per Hon'ble SP,J) Sri A.V. Raghu Ram, learned counsel for the petitionerald Ms. B. Sapna Reddy, learned Junior Standing Counsel forIncome Tax Department, for the respondents. 2. Learned counsel for the petitioner, after arguing for sometime, seeks to withdraw this petition with liberty to hle a properlyconstituted petition. 3. The other side has no objection 4. Accordingly, the Writ Petition is dismissed as withdrawnwith the liberty prayed for. No costs. As a sequel, miscellaneous petitions pending, if any, shallstand closed.stand closed. SD/. L. LAKSHMI BABUASSIREGISTRA ,TRUE COPY// cON OFFICER To,I3ffi 33 3 [,i5'rorX,ffio#,UD$i'i'(ISf5t?BH!h'o*= ][rAX ][roPUCl]3. Two [CD CoPies]BMGJPt A_ HIGH COURT DATED:0211212024 I [|ie ][:];4 f.,t)9.or)18 Ftrr [zo2!]tn\.._____-- ORDER WP.No.33712 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWNWITHOUT COSTS(+iTi)"<-5cd%-e-\.