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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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