Wp/1065/2024 Of Repal Renewables Private Limited v. Assistant / Deputy Commissioner Of Income - Tax
High Court
11 Jan 2024 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/1065/2024 Of Repal Renewables Private Limited v. Assistant / Deputy Commissioner Of Income - Tax
Date of order
11 Jan 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/1065/2024 Of Repal Renewables Private Limited v. Assistant / Deputy Commissioner Of Income - Tax, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
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
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
THURSDAY, THE ELEVENTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
WRIT PETITION NO: 1065 OF 2024
Between:
Repal Renewables Private Limited, 9th Floor, My Home Twitza, Plot No. 30/A TSIICHyderabad Knowledge City Raidurg, Hyderabad, Telangana -500081 PAN AAGCR97628.
.....PETITIONER
AND
'1 . Assistant / Deputy Commissioner of lncome - Tax, Circle -3 ( 1 ) Hyderabadl.T. Towers A.C. Guards Hyderabad -500004.l.T. Towers A.C. Guards Hyderabad -500004.
2. The Director of lncome Tax Centralized Processing [Center (CPC), ][1st Floor,]Prestige Alpha No. 4811 4812, Beretenagrahara Begur Hobi Hosur [Rd,]Bengaluru, Karnataka 5601 00.Prestige Alpha No. 4811 4812, Beretenagrahara Begur Hobi Hosur [Rd,]Bengaluru, Karnataka 5601 00.
3- The Principal Commissioner of lncome Tax, [Circle ][-3, ][Hyderabad ][lT ][Towers,]AC Guards Hyderabad 500004.AC Guards Hyderabad 500004.
4. National Faceless Appeal Centre, New Delhi.
5. Union of lndia, Through the Secretary, [Department Of Revenue ][Ministry ][of]Finance, North Block, New Delhi [100001 ][.]Finance, North Block, New Delhi [100001 ][.]
.....RESPONDENTS
Petition Under Article 226 ol the Constitution [of ][lndia ][praying ][that in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to issue a writ, order or direction, more [particularly ][one ][in ][the ][nature ][of ][a]writ of mandamus directing the Respondent [No.1 ][to ][re-examine ][the ][Petitioners]rectification application dated. ['1 ]1th [September, ][2023 ][for ] [2O2O-21 ][in]accordance with law and [pass ]a [fresh ][rectification order ][in ][accordance with ][law.]
l.A.NO:1 OF 2024
Petition Under section 151 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased toin the affidavit fired in support of the petition, the High court may be preased todispense the firing of orig ina r/certified copies of rmpugned order dated3011212023 (Annexure p-22), show cause notices being show cause notice datedshow cause notices being show cause notice dated1610212021 (Annexure p-16); Show Cause Notice dated 12t11t2021 (AnnexureP-18), Show cause notice dated 25ro2r2022 (Annexure p-20), and Show causeNotice dated NtL issued vide email dated 17togl2)23 (Annexure p_23).P-18), Show cause notice dated 25ro2r2022 (Annexure p-20), and Show causeNotice dated NtL issued vide email dated 17togl2)23 (Annexure p_23).
Counsel for the petitioner: SRI DUNDU MANMOHANSRI DUNDU MANMOHAN
Counsel for the Respondent Nos.1 to 4 : SRI J.V.PRASAD (SC FOR INCOMErAx)
9:yl^.:lI"J [the ][Respondelt ]lrrto.s [: SRt GADI ]PRAVEEN KUMAR, DEpUTySOLICITOR GENERAL OF INDIA
The Court made the following ORDER
THE HON'BLE SRI WSTICE P.SAM KOSITY
AND
THE HOrfBLE SRI JUSTICE N.TUKARAMJIW.P.No.1065 of2A24
JUDGMENT: per Hon'bte Si Justice P.SAM KOSH\)
Learned counsel for the petitioner seeks permission of thisCourt to withdraw the present writ petition with a liberty toapproach the Court in the event if any need arises at a later stage.2Permission as sought for is accorded.
3. Granting libertyas sought for, the Writ petition standsdismissed as withdrawn. There shall be no order as to costs.
Consequently, miscellaneousstand closed.
petitions pending, if any, shall
SD/- N. CHANDRA SEKHAR RAOASSISTANT REGISTRAR
//TRUE COPY//
SECTION OFFICER
To
1. One CC to Sri Dundu Manmohan, Advocate IOPUCI
IOPUCI2. One CC to Sri J.V.Prasad (SC FOR TNCOME TAX) Advocate tOpUCl3. One CC to Sri Gadi Praveen Kumar, Deputy Soliciior Generalbf lndid(oPUC)
4. Two CD Copies
SAGJP
HIGH COURT
DATED:1110112024
ORDER
WP.No.1065 of 2024
DISMISSING THE W.PAS WITHDRAWN WITHOUT COSTS.
q/@cn*6w
3. Granting libertyas sought for, the Writ petition standsdismissed as withdrawn. There shall be no order as to costs.
Consequently, miscellaneousstand closed.
petitions pending, if any, shall
SD/- N. CHANDRA SEKHAR RAOASSISTANT REGISTRAR
//TRUE COPY//
SECTION OFFICER
To
1. One CC to Sri Dundu Manmohan, Advocate IOPUCI
IOPUCI2. One CC to Sri J.V.Prasad (SC FOR TNCOME TAX) Advocate tOpUCl3. One CC to Sri Gadi Praveen Kumar, Deputy Soliciior Generalbf lndid(oPUC)
4. Two CD Copies
SAGJP
HIGH COURT
DATED:1110112024
ORDER
WP.No.1065 of 2024
DISMISSING THE W.PAS WITHDRAWN WITHOUT COSTS.
q/@cn*6w
,.,.fl1:4.JIFEB**+c l-.s [per ]CY, ['?-.r]
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