Wp/14713/2009 Of M/S.national Academy Of Construction v. Director Of Income Tax (Exemption)_
High Court
25 Mar 2013 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/14713/2009 Of M/S.national Academy Of Construction v. Director Of Income Tax (Exemption)_
Date of order
25 Mar 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/14713/2009 Of M/S.national Academy Of Construction v. Director Of Income Tax (Exemption)_, the High Court (2013) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Since the main appeal itself is disposed of, the cause inthe writ petition does not survive and accordingly the same is dismissed as infructuous.No costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
THE HON’BLE Ms. JUSTICE G. ROHINI
AND
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR
WRIT PETITION No.14713 OF 2009
DATE:25.03.2013
Between:
M/s. National Academy of Construction,
Izzat Nagar Village, Lingampally Mandal,R.R. District, Hyderabad, rep. by its Director GeneralSri F.C.S. Peter. … Petitioner
And
1.The Director of Income tax (exemptions), A.P.Olympic Bhavan, L.B. Stadium, Basheerbagh,
Hyderabad and 2 others. … Respondents
THE HON’BLE Ms. JUSTICE G. ROHINI
AND
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR
WRIT PETITION No.14713 OF 2009
ORDER:(Per G. Rohini, J)
This writ petition is filed aggrieved by the action of the respondents in imposingthe condition of payment of 50% of the demand while granting interim stay pending the
appeal on the file of the respondent No.3 – Commissioner of Income Tax (Appeals)-IV.
While issuing Rule Nisi, this Court by order dated 7.6.2010 directed that nocoercive steps shall be taken for recovery of the amounts demanded in the impugnedproceedings.
Now, it is brought to the notice of this Court by the learned counsel for therespondents that the main appeal pending on the file of the 2[nd] respondent was disposedof by order dated 27.12.2011. Since the main appeal itself is disposed of, the cause inthe writ petition does not survive and accordingly the same is dismissed as infructuous.No costs.
Consequently, the miscellaneous petitions, if any, pending in the writ petitionshall stand closed.
_________________
Justice G. Rohini
_________________________
Justice C.Praveen Kumar
Date:
25.03.2013 GBS
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