Wp/16499/2008 Of Shri Shakti Lpg Ltd v. Dy. Commissioner Of Income Tax
High Court
08 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/16499/2008 Of Shri Shakti Lpg Ltd v. Dy. Commissioner Of Income Tax
Date of order
08 Sep 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/16499/2008 Of Shri Shakti Lpg Ltd v. Dy. Commissioner Of Income Tax, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: 1 of 2027 isordered and the writ petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original J urisdiction)
WEDNESDAY, THE EIGHTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY ONE
PRESENT
HONOURABLE THE ACTING CHIEF JUSTICE M.S.RAMACHANDRA RAO
AND
THE HONOURABLE SRI JUSTICE T.VINOD KUMARIA.NO. 1 0F 2021IN/AND
WRIT PETITION NO: 16499 OF 2008
Between:
Shri Shakti LPG Ltd.,, Rep. by its Managing Director, [Venus Plaza, Besides ][Hotel]Ramada Manohar, Begumpet, Hyderabad.
..,PETITIONER
AND
1Dy. Commissioner of lncome Tax, Circle-3('1 ) [Hyderabad.]
2Commissioner of lncome Tax-lll, l.T. Towers, [A.C. Guards, ][Hyderabad.]
...RESPONDENTS
Petition under Article 226 ol |he Constitution of [lndia ][praying ][that ][in ][the]circumstances stated in the affidavit filed therewith, [the ][High ][Court ][may be pleased ][to]issue writ in the nature of Certiorari or any other [writ or ][order ][or ][direction ][quashing]the impugned order [passed ]by the Respondent [No.2 ][dl. ][5-2-2008 ][for the ][assessment]years 1998-99 and 1999-2000 U/s. 264 of the lncome Tax Act and to [direct ][the]Respondents not to levy on the [petitioner interest ][Uls. 234 ] [and 234 ] [for ][the]Assessment years 1998-99 and 1999-2000.
WPMP. NO:116 18 0F 2009
Petition under Section 151 CPC [praying ]that [in ][the circumstances stated ][in ][the]affidavit filed in support of the [petition, ]the High Court [may be pleased ][to ][condone the]delay in [payment ]of amount and be [pleased ]to extend [the ][date.]
WPMP. NO: 21378 OF 2008
Petition under Section 151 CPC [praying ]that in the circumstances [stated ][in ][the]affidavit filed in support of the [petition, ]the High Court may be [pleased ][to ][stay ][the]collection of interest levied on the [petitioner ]U/s. 2348 and 234 [C of ][the ][lncome ][Tax]Act for the Assessment years 1998-99 and 1999-2000 [pending ]disposal of the [above]writ petition.
lA NO: I OF 2021
Petition under Section 151 CPC [praying ]that in the circumstances stated [in ][the]accompanying affidavit, and in view of the order in form No. 3, dt: 10/06/2021 , [issued]by the Iearned Principal Commissioner of lncome-tax, the High Court [may ]be [pleased]to permit the petitioner company to withdraw the Writ Petition for asst, [years ][1998-99]and 1999-2000, bearing WP No'16499 of 2008, under the [Scheme ][in ][the]interest of [justice.]
/
WVMP. NO: 33 OF 2009
Between:
1. Dy. Commrssioner of lncome Tax, Circle-3(1) Hyderabad.
2. Commissioner of lncome Tax-lll, lT Towers, A.G Guards, Hyderabad.
...PETITIONERS/RESPONDENTS
AND
Shri Shakti LPG Ltd., Rep. by its Managing Director, Venus Plaza, Besides HotelRamada Manohar, Begumpet, Hyderabad.
...RESPOIIDENT/PETITIONER
Petition under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased to vacate theinterim direction granted in W.P.M.P.No.21378|2OOB in W.P.No.'16499/2008, dated5-8-2008 in the interest of [justice.]
Counsel for the Petitioner: SRl. Y,RATNAKAR
Counsel for the Respondents: SRI B. NARASIMHA SARMA
The Court made the following:
HONOURABLE THE ACTING CHIEF TIUSTICESRI M.S.RAMACHANDRA RAO_ [- ][-'-]
AND
HONOURABLE SRI JUS?ICE T.VINOD KUMAR
I.A. No, 1of 2o2tIN/AN DW.P. No.1 6499 0r 2008
COMM ON ORDER:
(Pa Har bl€' i)1e A.ttiq (:,t11.,t Jrsh..: Sn IIS R.trr.r.rlid/!.lrr1 Rno/
The petitioner has filed I.A.No. ), of 2O2.L seeking
permlsstot-t to u,ithdraq, the u.rit petition in view ol_ the orderin Form No.3 dated 10.06.2021 issued by the learned CIT,Hyderabad passed under the Direct Tax Vivad se Vishwasin Form No.3 dated 10.06.2021 issued by the learned CIT,Hyderabad passed under the Direct Tax Vivad se VishwasScheme, 2020.
2. Having regard to the said p1ea, I.A.No. 1 of 2027 isordered and the writ petition is dismissed as withdrawn. Inthe event, the petitioner does not get favourable relief underthe said scheme, it is granted iiberty to revive this writpetition.
AND
HONOURABLE SRI JUS?ICE T.VINOD KUMAR
I.A. No, 1of 2o2tIN/AN DW.P. No.1 6499 0r 2008
COMM ON ORDER:
(Pa Har bl€' i)1e A.ttiq (:,t11.,t Jrsh..: Sn IIS R.trr.r.rlid/!.lrr1 Rno/
The petitioner has filed I.A.No. ), of 2O2.L seeking
permlsstot-t to u,ithdraq, the u.rit petition in view ol_ the orderin Form No.3 dated 10.06.2021 issued by the learned CIT,Hyderabad passed under the Direct Tax Vivad se Vishwasin Form No.3 dated 10.06.2021 issued by the learned CIT,Hyderabad passed under the Direct Tax Vivad se VishwasScheme, 2020.
2. Having regard to the said p1ea, I.A.No. 1 of 2027 isordered and the writ petition is dismissed as withdrawn. Inthe event, the petitioner does not get favourable relief underthe said scheme, it is granted iiberty to revive this writpetition.
3. Pending miscellaneous petitions, if any, in this writpetitiotr shall also stancl d jsmrssed, No costs.
SD/. I. NAGALAKSHMIASSISTANTAEGISTRAR//TRUE COPY'J;{bSECTION OFFICER
To,
2. 1 Commissioner Dy. Commissioner of lncome Tax, of lncome fax_f . rf Circle_3( vJeraO-r'Ol i ) Hyderabad[''""']9 9nu [to Sri. ][y. ][Ratnakar, ][Advocaie ]tOFUtf4. 5. Two one CD CC Copiesto Sri. B.Narasimtra s"rrr,llrolull 1onuc16. One Spare Copy
PMTP;-_.-
HIGH COURT
DATED: 0810912021
COMMON ORDER|A.NO. 1 0F 2021IN/ANDWP.NO.16499 0F [2008]
ORDERING THE IA ANDDISMISSING THE WP.AS WITHDRAWNWITHOUT COSTS.
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I1SE [SrA][14,]k+()2 2 [sEP2021]rlf-li [r.e.1 ]flf
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