Virtue Of Notificationno v. Raghu Ram

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY ,THE TWENTY NINTH DAY OF NOVEN/BERTWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO:4409 OF 2008 Between: Shri Balakishan Agarwal, Proprietor of M/s. B.K. Sanitation, D.No. 4-1-460, TroopBazar, Hyderabad. ...PETITIONER AND 1Asst. Commissioner of lncome Tax, 7th Floor, lncome Tax Towers, A.C.Guards, Hyderabad.Guards, Hyderabad. 2Director General of lnvestigation, 7th Floor, lncome Tax Towers, A.C. Guards,Hyderabad.Hyderabad. JCentral Board of Direct Taxes, Department of Revenue, Ministry of Finance,Government of lndia, North Block, New Delhi-1 10 001, Rep.by its Chairman.Government of lndia, North Block, New Delhi-1 10 001, Rep.by its Chairman. ..,RESPONDENTS Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ direction or order in the nature of writ of Mandamusholding that the orders of 3rd Respondent in F.No. 400i29/2002-lT (B)Dt. 26-6-2006 as being arbitrary, unreasonable and illegal to the extent of takingaway the remedy of waiver of interest that was consciously provided by the 3rdrespondent in Para 2 clause (b) of the Notification No. 400/234l95-lT (B)dt. 23-5- 1 996 giving relief to the assessess' who were othenvise p revented bysufficient cause in not paying advance tax and other taxes due thereby invitinglevy of interest under sections 234A, 2348 and 234C of the lncome Tax Act,1961 and consequently hold that the petitioner is entitled to waiver of interest ofthe extent of Rs.4,01,3791 (for the period B-10-2003 till September 2005) by virtue of NotificationNo 4001234t95-lT(B) dt. 23_S-1996 or even otherwise inequity.equity. Counsel for the petitioner: Sri. A. V. Raghu Ram Counsel for the Respondents: Sri. J.V. prasad (SC for Income Tax) The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHIJYANANDTHE HON'BLE SRI JUSTICE C.V.BHASKAR REDDYWRIT PETITION No.44Q9 of 2OO8 ORDER: per the Hon'bte he Chiel Justie Ujjol Bhusan) Heard Mr. Vinod, learned counsel for the petitionerand Mr. J.V.Prasad, learned Standing Counsel for IncomeTax Department appearing for the respondents. 2. Learned counsel for the petitioner submits thatpetitioner has expired during the pendency of the writpetition, though he is not very certain about the exact dateof death of the petitioner. 3. Be that as it may, having gone through the materialson record \^/e are of the view that the writ petition hasbecome infructuous at this distant point of time. However,il any cause survives, it would be open to the legal heirs ofthe petitioner to seek redressal of their grievance before theappropriate forum in accordance with law. 4Subject to the above, writ petition is dismissed. Miscelianeous [applications ][pending' ][if ][any' ][shall]stand closed. [Hou'ever, ][there ][sha11 ][be ][no order ][as ][to ][costs'] ,TRUE COPY// To,'1 . One CC to Sri. A. V. Raghu Ram, Advocate IOPUCI2. One CC to Sri. J V. Prasad SC for [lncome ][Tax ]3. Two CD CopiesTJGJP*_/ SD/-I. NAGALAKSHMIDEPUTY REGISTRARSECTION OFFICER HIGH COURT DATED: 2911112022 ORDER WP.No.4409 of 2008 DISMISSING THE WRIT PETITION WITHOUT COSTS. (,5 u- J'rtso+l.l Ir:\:os,)=rI