Wp/19677/2017 Of M Balanarsimha Reddy v. Prl.commissioner Of Income Tax., Hyd., And Another
High Court
29 Apr 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/19677/2017 Of M Balanarsimha Reddy v. Prl.commissioner Of Income Tax., Hyd., And Another
Date of order
29 Apr 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp/19677/2017 Of M Balanarsimha Reddy v. Prl.commissioner Of Income Tax., Hyd., And Another, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction)
THURSDAY ,THE TWENTY NINTH DAY OF APRILTWO THOUSAND AND TWENTY ONE
PRESENT
THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAOAND\.
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR
WRIT PETITION NO: 19677 OF 2017
Between:
M Balanarsimha Reddy, S/o.lvl.Adani Reddy, H.No.1 2-13-4841191a, NagarjunaNagar, Tarnaka, Secunderabad.
,..PETITIONER
AND
1Principal Commissioner of lncome f ax-7,2nd Floor "A" Block, l. T. Towers,A.C.Guards, Hyderabad - 500 004.
lncome Tax Officer, Ward - 15(3), l. T. Towers, A. C. Guards. Hyderabad [- ]500004.
2
,..RESPONDENTS
Petition under Article 226 of lhe Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased ]topass an order or direction especially one in the nature of [,writ ]of mandamus declaringthat the order dated 04.12.2015 passed by 1"t Respondent rejecting the waiverapplication filed by the petitioner seeking waiver of interest of [Rs.29,1 ]3,41 3 leviedunder section 220(2) of the lncome Tax Act, 1961 as being illegal, [perverse, ]arbitraryand unreasonable and set aside the same, and consequently hold that the [Petitioner]is entitled for grant of waiver of interest of Rs.29,13,413 levied under section 220(2)of the lncome Tax Act, ['1961 ]as the Petitioner satisfies all the three ingredients ofsection 220(2A) of the Act .
WPMP. NO: 24021 OF 2017
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 expedite thehearing of the writ petition.affidavit filed in support of the petition, the High Court may be [pleased ]to expedite thehearing of the writ petition.
Counsel for the Petitioner:SRl. A V RAGHU RAM
Counsel for the Respondents: SRl. B NARASIMHA SARMA
The Court made the following:
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAOAND
HONOURABLE SRI JUSTICE T.VINOD KUMARWP.No.19677 of2OL7
ORDDR:(Per Si Justice M. S. Ramachandra Rao)
Counsel for the petitioner has fiied a Memodt.l9.O4.2O2 1 seeking permission to withdraw the WritPetition on the ground that the Designated Authority haspassed order dt.O5.O4.2O21 in Form-3 under Vivaad SeVishwas Act,2O2O.
2. In view of the same, the Writ Petition is dismissedas withdiawn with liberty to seek restoration of the WritPetition in the event there is no satisfactory resolutionunder the said Act. No order as to costs.
3. Consequently, miscellaneous petitions pending, ifarry, sha-l1 stand closed.
Sd/.B,SATYAVATHIASSISTANT REGISRSECTION OFFICER
//TRUE COPY//
To,
1. One CC to Sri. A V Raghu [Ram, ][Advocate ]IOPUCI
2. One CC to Sri. B Narasimha [Sarma, Advocate ]
3. Two CD Copies.
PM.)tr{x
I
HIGH COURTDATED:2910412021
ORDERWP.No.19677 [ol ][2017]
Dismissing the As withdrawnWithout costs.
I1P.f-TAr€'rqv \o(),.15 [?0t1]c.):,w*/
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