Wp/16237/2023 Of Jupally Real Estate Developers Private Limited v. Dy. Commissioner Of Income Tax
High Court
27 Jul 2023 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Wp/16237/2023 Of Jupally Real Estate Developers Private Limited v. Dy. Commissioner Of Income Tax
Date of order
27 Jul 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wp/16237/2023 Of Jupally Real Estate Developers Private Limited v. Dy. Commissioner Of Income Tax, the High Court (2023) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT FOR THE STATE
FRIDAY, THE FIFTEENTH TWO THOUSAND AND
PRESENT
THE HONOURABLE SRI [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [SRI JUSTICE N.TUKARAMJI]
LA.NO.3 0F 2023INWRIT PETITI ON NO: [16237 ][0F ][2023]
Between:
Juoallv Real Estate [Developers ][Private Limited, ][1-1 ][23, 8th ][Floor' ][3rd ],9lock'i;"ii8 ?g". M;-i"m" nuo, ti,tadhapur, [Hyderabad - 500081,represented ][by ][its]oirector Sri Jdpally [Vinod, S/o. Jupally Rameswar Rao, Aged about ][41 ][Years']R/o. Hyderabad.
...PETITIONER
AND
1. ' Dv. Commissioner [of ][lncome ][Tax, Central Circle.- ][2 ][(.1 ][), ][Room ][No. ][612' ][6th]Friioi, Aavakar Bhavan, BasheerBagh, Hyderabad'Friioi, Aavakar Bhavan, BasheerBagh, Hyderabad'
2. Dy- Commissioner [of ][lncome Tax, Circle 2(1), Signature ][Towers' ][Hyderabad]
3. lncome Tax Officer, [Ward 2(1), Signature Towers, Hyderabad']
4. lncome Tax Officer, [Ward 3(1), Signature Towers, Hyderabad']
...RESPONDENTS
Petition under section [151 ] [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed [in ][support ][of the petition, the ][High ][Court ][may ][be ][pleased ][to]passanordermodifyingthefinalorderdated2TloT12023passedinW.P.No.l623Tot2023byincorporatingRespondentNo.linsteadofRespondentNo.2.
This petition coming [on ][for ][hearing, upon perusing the petition and affidavit]filed in support thereof [and ][upon ][reading ][the ][order ][daled ][27107 ][12023 ][in]W.P.No.16237 OF [2023 ][' and ][upon ][hearing ][the ][arguments ][of]tvl/s. R.S.ASSOCIATES, [on ][behalf ][of ][Petitioner ][and ][of ][M/s' ]
CHOUDARY, SR. SC FOR TNCOME TAX DE'ARTITIENT for Resp()ndents, theCourt made the following. ORDERCourt made the following. ORDER
This application filed seeking modification of the order dated 27r0712023
in W.P.No.1623t of 2023.
The modification sought for is to the extent that inadvertenry in the
course of passing of the order in paragraph No.5 the status of assessingofficer has been reftected as respondent No.2 instead of responderrt No.1.on due consideration' we are of the considered opinion that the instantapplication does need to be allowed. Accordingly, the present l.A. standsofficer has been reftected as respondent No.2 instead of responderrt No.1.on due consideration' we are of the considered opinion that the instantapplication does need to be allowed. Accordingly, the present l.A. standsallowed, modifying the order in paragraph No.5 where the status .f assessingofficer has been refrected as the respondent No.2, it wourd be read asassessingofficer has been refrected as the respondent No.2, it wourd be read asrespondent No.1. Considering the error that has crept in passing ,rfihe order,the period prescribed for the compriance of the order wourd now standsenhanced for a further period of four (04) weeks from today.
SD/-,,.PRATHIMAASSISTANT REGISTBAR
//TRUE COPYII
sEcIoN #r,"=*
To,
16th Floor, AayakarBhavar, The Dy. Commissioner of tncome Tax, grst Central Circle _ -2(.t), Room No. 612,2"Lig;bf,-ri;;erIH; IIE#;ff,,issioner [or ][i;;;; ][ra;:il;rt?;):tisnature ][rora,ers,]2"Lig;bf,-ri;;erIH; IIE#;ff,,issioner [or ][i;;;; ][ra;:il;rt?;):tisnature ][rora,ers,]
3The lncome Tax Officer wrrq?fil, 4The lncome Tax Officer. WQignature Towers, HyderabaJ.56.plEr-uuriiarhHf ['8fHd'i'ftitfi ]Q"#fEJ'.::T:';^4The lncome Tax Officer. WQignature Towers, HyderabaJ.56.plEr-uuriiarhHf ['8fHd'i'ftitfi ]Q"#fEJ'.::T:';^DEPARTMENT IOPUClTwo CD Copies [']Two CD Copies [']BSRclcl
HIGH COURT
DATED: 1510912023
-r 1-=:=:---,,,'-,,-\l'! -.--- [s ][i,la..]c,^ORDER/l.A.No.3 ot 2023? [g ] INWP.No.tO237 ot 2023
ALLOWING THE I.A.
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