Wp/12376/2006 Of Krishen Das v. Chief Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY,THE SIXTEENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 12376 OF 2006 Between: Krishen Das, S/o.Late Sri Dwaraka Prasad,Aged: 80yrs Business,R/o.Secunderabad. ...PETITIONER AND Chief Commissioner of lncome Tax, Hyderabad-1, Aayakar Bhavan,Basheerbagh, Hyderabad. ...RESPONDENT Petition under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue any appropriate Writ, Order, Direction, more particularly a Writof Certiorari and call for the records on the file of the respondent inF.No.CC/Tech-11104(2057)12005-06 dated 28-2-2006 and QUASH the same andgrant the consequential relief by deleting the interest of Rs.88,312l- levied on thepetitioner for the Assessment Years 2000-01 to 2003-04 and issue any otherappropriate Writ, Order or Direction as this Hon'ble Court may be pleased todeem fit and proper. l.A. NO: 1 OF 2006(WPMP. NO: 15378 OF 2006) Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased togrant STAY of collection of disputed interest of Rs.88,312/- by the lncome TaxDepartment from the petitioner pending disposal of the above WP. I I I LA. NO: 2 oF 20(E0!_?'W,. No: 15379 oF 2006) Petition urrder S )ction 151 C:PC praying that in the circumstances statedin the affidavit filed n r,r.r rport of the petition, the High Court may be pleased toEXPEDITE heari ['rg ]of t-rir; Writ Peti ion and fix an early date of hearing and passsuch other order. Counsel for the [)etitio rer:SRI. DAIITU SRINIVAS(NOT APPEARED) Counsel for the Resporrdent: MS. SAPNA REDDY FOR B. NARSIMHA SHARMA The Court made the following: ORE)ER THE HON'BLE THE CHIEF JUSTICE UJJAL BHITYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION No.12376 of 2006 ORDER: (Per the Hon'ble the Chief Justice LJjjat Bhugan) None has appeared for the petitioner on call thoughMs. Sapna Reddy, learned counsel has appeared for the respondent. 2. By filing this petition under Article 226 of the Constitutionof India, petitioner seeks quashing of order dated 28.02.2005 passedby thc respondent. 3. 3. From a perusal of the order dated 28.O2.2006, we find thatpetitioner who is an assessee under the Income Tax Act, 196 1 (brieflyreferred to hereinafter as the Act) had filed an applicationon18.07.2005 before the respondent for waiver of interest charged underSections 2348 and 234C of the Act for the assessment years 2000-01to 2003-04. In exercise of powers conferred uncler Section 119(2)(a) of the Act, respondent rejected the request ofthe petitioner. 4. We find that this writ petition is pending from the year2006 onwards with an interim stay. \ I a 5. rVe l';ire peiused the order dated 28.02.2006 and fittcltherefrom that 1:r:titioner hard acceptei l-tre assessments made for theassessmerit years 2OO0-0i tr 20U3-04. No appeals were filed. Interestlevied is pa:t of -he assess:nents made. The interest amounts wcl'elevied rLs it w:rs frrund that revised Inconre Tol returns urere filedbeiatectly. ['lhsre ]being no voluntaqr cornpiiance on the part of thepetitioner in filing the hrcom': tax isturns within time, it has been helclihat interest was levied correctly. We do not firrci any error or irrfirmityin the view tzrken lrv the resp:nderrt. 6. Howevt r, since r, since since there is no representation on behalf of theis no representation on behalf of theno representation on behalf of therepresentation on behalf of theon behalf of thebehalf of thethepetitioner, the \',/rit Petition is dismissed for non-prosecution.Consequentll', inte rirn stay granted is rccalled. No costs. 6. Howevt r, since r, since since there is no representation on behalf of theis no representation on behalf of theno representation on behalf of therepresentation on behalf of theon behalf of thebehalf of thethepetitioner, the \',/rit Petition is dismissed for non-prosecution.Consequentll', inte rirn stay granted is rccalled. No costs. Howevt r, since r, since since there is no representation on behalf of theis no representation on behalf of theno representation on behalf of therepresentation on behalf of theon behalf of thebehalf of thethe 7. M: scelli,neous applications pending, if any, in this WritPetition shall stanc closed. SD/.G.SIREESHAASSISTAN/ BEGISTRAR, {,.,SECTION OFFICER //TRUE COPY// To,1.One CC to DANT,J SRINIVAS AdvocateloPUCl2.One CC to B. NARSIMHA SHI,RMA Two CD CopiesEDSSB9r( i HIGH COURT DATED:1611112022 E [LAti]-<a*c{{R():iFili=(,.tC\J=;t)e,:?t\ ORDER WP.No.123'76 of 2006 DISMISSING OF ['THE ]WI?IT PETITIONWITHOUT COSI'S| @y2,'04\r,-K