Wp/19216/2021 Of Tibarumal And Sons v. The Principal Commissioner Of Income Tax
High Court
12 Mar 2025 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/19216/2021 Of Tibarumal And Sons v. The Principal Commissioner Of Income Tax
Date of order
12 Mar 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/19216/2021 Of Tibarumal And Sons v. The Principal Commissioner Of Income Tax, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: As prayed tbr, [the ][instant ][writ ][petition ][stands ][dismissed ][as]withdrawn. [No ][order ][as ][to ][costs'] As a sequei, [miscellaneous ][applications pending ][if ][any' ][shall]stand closed.
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 TELANGANAAT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY, THE TWELFTH DAY OF MARCHTWO THOUSAND AND TWENry FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM ANDTHE HONOURABLE SRI JUSTICE NARSING RAO
wRtT PETITION NO: 19216 OF [2021]
Between:
Tibarumal and Sons, Rep by its [Partner ][Sandeep Gupla ][21-2-171']Charkaman, Hyderabad.
...PETITIONER
AND
1The Principal Commissioner of lncome [Tax, PCIT, Hyderabad-2]
2The lncome{ax Officer, Ward [- ]8(2), [Hyderabad.]
...RESPONDENTS
Petition under Article 226 of 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 in the nature of Mandamus or [any ][other suitable ][writ, ][order]or direction declaring that the [impugned ][order ][bearing ][No']tTBA/REV/F/REV7t2O2O-21t1031903696(1), [dated 30/03/2021 for ][the ][Assessment]Yeat 2O1O-11 passed by the [Principat ][Commissioner ][of ][lncome ][Tax,]PclT,Hyderabad-2 the Respondent [No.1 herein u/s 264 of ][the ][l.T. Act in the ][case]of the Petitioner is erroneous, [arbitrary, untenable ][and ][contrary ][to ][established]position in law and consequently direct the [Respondents ][to ][rectify ][the ][mistakes]made while [processing ]the [lntimation ][u/s ][1 ][43 of the ][l.T. Act, ] [961 ][dated]0110312011.
i
I
/
lA NO: 1 OF 2021
Petition under section 151 cpc praying that in the circumstances stated inthe affidavit filecl in support of the petition, the High court may be pleased tosuspend the impugned order bearing No. |rBA/RE\//F lREvT t2o2o-2111031903696(1), dated 3oto3t2o21 passed by rearned principal commissionerof lncome Tax, PCrr, Hyderabad-2 the Respondent No.1 herein uls 264 of the l.T.Act for the As:;essment year 2o1o-11 in the case of the petitioner andconsequently stal7 all further proceeding pursuant to the impugned order.
lA NO: 2 OF 2021
Between:
1 . The Principal Commissioner of lncome Tax, pClT, Hyderabad-2.
2. The lncome-tax Officer, Ward - g(2), Hyderabad.
....PET|T|oNERS/RESPONDENTS
AND
Tibarumal and Sons,. Rep by its partner Sandeep Gupla 21_2_171,Charkaman, Hyderabad.Charkaman, Hyderabad.
...RESPONDENTS/PETITIONER
Petition uncrer section 151 cpc praying that in the circumst€inces stated in
the affidavit filed in support of the petition, the High court may be preased tovacate then interim order in rA.No. 1 ot 2021 in w.p.No 19216 of 2021 dated17108t202117108t2021
Counsel for the Petitioner: SRt y. KOTESWAR RAO, REPRESENTINGSRI P. MURALI KRISHNA
Counsel for the Respondents: SRI A. RADHA KRTSHNA
The Court made the following: ORDER
THE HON,BLESRIJ[USTICE P.SAM KOSHY]
AND
THE HON'BLE [N] WRIT PETIT [No.1][9][2L6 ][0F ][2o2L]
ORDER: ber [Hon'ble ][Sri ][Justice ][P'Sam Koshu)]
when [the matter ][is ][taken ][up ][for hearing' ][Mr'Y'Koteswar]Today, Rao, learned [counsel ][representing ][Mr.P.Murli ][Krishna, ][learned]counsel for [the ][petitioner submits ][that ][the ][petitioner has ][settled ][the]with [the department under ][the ][Vivad ][se ][Vishwas ][Scheme and]dispute therefore [prays for ][withdrawal ][of ][the ][instant ][writ ][petition']2. As prayed tbr, [the ][instant ][writ ][petition ][stands ][dismissed ][as]withdrawn. [No ][order ][as ][to ][costs']
As a sequei, [miscellaneous ][applications pending ][if ][any' ][shall]stand closed.
SD/.T. [T]IRUMALA ASANT REGISTRARSECTI
/ffRUE
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HIGH
DATED:1210312025
ORDER
WP.No.19216 [of ][2021]
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DISMISSING WITHOUT
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