Case LawHigh Court › In “Genpact India Private Limited v. Dep...

In “Genpact India Private Limited v. Deputy Commissioner Of Income Tax (Civil Appeal

High Court 29 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · aphc
Parties
In “Genpact India Private Limited v. Deputy Commissioner Of Income Tax (Civil Appeal
Date of order
29 Nov 2019
Assessment year(s)
Outcome
Other

Case summary

In In “Genpact India Private Limited v. Deputy Commissioner Of Income Tax (Civil Appeal, the High Court (2019) decided the matter.

Decision: With the above, the writ petition is disposed of.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

THE HON’BLE SRI JUSTICE M.SATYANARAYANA MURTHY WRIT PETITION NO.18564 OF 2019 ORDER: This writ petition is filed under Article 226 of the Constitution of India seeking the following relief: “to issue a writ in the nature of a writ of mandamus or any other appropriate writ, direction, order or orders declaring the action of the 2[nd]respondent herein in not register the document vide refusal Document No.P-47/2019 vide refusal order NO.13 of 2019 dated 13.09.2019 after receipt of the entire stamp duty and registration fee on the ground of the injunction order passed by this Honble Court in CRPMP No.1546 of 2012 in CRP No.1147 of 2012, despite either himself or his vendor’s vendor were not the parties in the said proceedings as well as the subject Plot No.45 in D.NO.7/455-B-6 in part and parcel of Sy.No.684/1 situated at New Krishna Nagar residential area, Railway Kodur town, YSR Kadapa District as wholly arbitrary, illegal and without jurisdiction and void and violated the principles of natural justice and affected his rights guaranteed under article 300(A) of the Constitution of India and consequently direct the 2[nd] respondent herein to receive and register the pending document No.P-47/2019 vide refusal order No.13 of 2019 dt.13.09.2019 and release the same to the petitioner herein by set aside the refusal order dt.13.09.2019” The petitioner presented a document for registration, but respondent No.2 refused to register the same assigning specific reason mentioned hereunder. “The document affects property in Survey Number 684/1 of Kodur Village, Kodur Gram Panchayat. The property is covered by the injunction orders of the Honourable A.P. High Court in CRPMP No.1546 of 2012 in CRP No.1147 of 2012. Hence, registration of the document is refused as per S.O.219 of A.P.Registration Manual Part-II (as amended by G.O.Ms.No.620 Revenue (Regn.I) Department dated 28.09.2002 read with G.O.Ms.No.497 Revenue (Regn.I) Department dated 07.04.2003” This order was passed under Section 71 of the Registration Act, against which an appeal lies under Section 72 of the Registration Act. Section 72 of the Registration Act provides an appeal to the Registrar from orders of Sub-Registrar refusing registration on ground other than denial of execution. When alternative remedy of appeal is provided, the petitioner cannot approach this Court straight away invoking extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. In “Genpact India Private Limited v. Deputy Commissioner of Income Tax (Civil Appeal No.8945 of 2019)” the Apex Court held that even if the writ petition is admitted, the Court can dismiss the writ petition on the ground of availability of efficacious remedy. On the ground of availability of efficacious remedy, I deem it appropriate to permit the petitioner to file an appeal under Section 72 of the Registration Act before the District Registrar. With the above, the writ petition is disposed of. No costs. Registry is directed to return the impugned order to the learned counsel for the petitioner henceforth under proper acknowledgment to enable the petitioner to file an appeal. The miscellaneous petitions pending, if any, shall also stand closed. _________________________________________ JUSTICE M. SATYANARAYANA MURTHY 29.11.2019 Ksp
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Defend a reassessment (Sec 148) notice → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan