Wp/20799/2005 Of M/S. Excel Engineering Ltd v. Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) N4ONDAY, THE TWENTY NINTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYANANDTHE HON,BLE DT. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 13702,20781, 207 86, 207 91. 207 92, 207 97, 20798 &20799 0F 2005 wP NO.13702 0F 2005: Between: Sri. J. Nrupender Rao (lndividual), S/o. Late J.V. Narsing Rao, R/o. Plot No. 381,Road No. 10, Jubilee Hills, Hyderabad ..PETITIONER AND 1. Assistant Commissioner of lncome Tax, Circle 2(3), Hyderabad. 2. Chief Commissioner of lncome Tax, Aayakar Bhavan, Basheerbagh,tl[yderabad.]PONOENTSPONOENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased]to issue a writ, direction or order especially in the nature of writ of mandamusdeclaring the order dated especially in the nature of writ of mandamus declaring theorder dated 20-4-2005 issued by the 1st Respondent directing the [petitioner ]to [pay]interest under Section 245 D (6) of the lncome Tax Act 1961 in a sum ofRs. 10,91,2931 as illegal, arbitrary and against the [principles ]of Law. WPMP. NO: 17380 OF 2005 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to staythe collection of interest in a sum of Rs. 10,91 ,293 quantified as payable by the 1stRespondent by his order dated 20-4-2005 under Section 245 D(6) of the lncomeTax Act, ['1961] WP NO: 20781 OF 2005 Between: Smt. Jayanthi Puljal, W/o Vijaya Chandra Puljal, Rl/o Flat No. 206 My HomeFernhill Apartments, Rajbhavan Road, Somajiguda, Hyderabad UOOO.93rr,r,o*r* AND 1. Assistant Commissioner of lncome Tax, Circle 2(3), Hyderabad 2. Chief Commissioner of lncome, Tax Aayakar Bhavan, Basheerbagh, Hyderabad .,.RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased]circumstances stated in the affidavit filed therewith, the High Court may be [pleased] to issue a writ, [dire:tion or ][order ][especially ][in ][the ][nature ][of ][writ ][of ][Mandamus]declaringtheorderrated20.04.2005issuedbythelStRespondentdirectingthepetitioner to pay inte est under [Section ][245 ] [(6A) of ][the ][lncome Tax ][Act ][1961 in ][a]sum of Rs. 5,47,3251 [as illegal, arbitrary and against ][the ][principles ][of ][law] WPMP NO: 26550 Ol [2005]-- petition under under Secttn -- petition under under Secttn 151 CPC praying that in the circumstances [stated ][in]the affidavit [filed in ][t Jpport ][of the ][petition, ][the ][High ][Court ][may ][be ][pleased stay ][the]collection of [interesl ][in ][a ][sum ][of ][Rs.5,47,325/- quantified ][as ][payable ][by ][the ][l st]Respondent by [his ][o ][der dated 20-04-2005 under Section 245 ] [(6A) of ][the ][lncome]Tax Act, 1961 WPN O:20786 02t 05 Between: Smt. J. Sarith r [Rao, ][Wo. ][J. ][Naresh Kumar ][1-2-41218, ][Gagan Mahal ][Colony,]Domalguda, H ['derabad-S00 ][029' ]...pETt,oNER AND 1. Assistant Com [nissioner of lncome Tax, Circle ][2(3)' ][Hyderabad']i. cil;i'il;;is, [ioner ][or ][tniome ][rax ][Aavakar ][Bhivan,'Bashe"'o'9[J]t$"r13!ft9i,]i. cil;i'il;;is, [ioner ][or ][tniome ][rax ][Aavakar ][Bhivan,'Bashe"'o'9[J]t$"r13!ft9i,] Petition unde Article [226 ][of ][the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances state [lin ][the ][affidavit ][filed ][therewith, ][the ][High ][Court ][may be ][pleased]to issue a writ, [dirt ][ction ][or ][order ][especially ][in ][the ][nature ][of ][writ ][of ][lvlandamus]declaring the order dt. [20-4-2005 issued ][by ][the ][1st ][Respondent ][directing ][the]petitioner to pay int( rest under section [245 ][D(6A) ][of the ][Income Tax ][Act ][1961 in ][a]sum of Rs. 5,58,897 [- ][as ][illegal' ][arbitrary, and against ][the ][principles of ][law'] Petition unde Article [226 ][of ][the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances state [lin ][the ][affidavit ][filed ][therewith, ][the ][High ][Court ][may be ][pleased]to issue a writ, [dirt ][ction ][or ][order ][especially ][in ][the ][nature ][of ][writ ][of ][lvlandamus]declaring the order dt. [20-4-2005 issued ][by ][the ][1st ][Respondent ][directing ][the]petitioner to pay int( rest under section [245 ][D(6A) ][of the ][Income Tax ][Act ][1961 in ][a]sum of Rs. 5,58,897 [- ][as ][illegal' ][arbitrary, and against ][the ][principles of ][law'] WPMP. NO: 26556 2005 Petit,on u"de Section [151 CPC praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed in [iupport ][of ][the ][petition, ][the ][High ][court ][may be ][pleased ][to ][stay]the collection of int€ :est [in ][a ][sum ][of ][Rs. 5,58,897/- quantified ][as ][payable ][by ][the ][1st]Respondent by his [r ][rder ][dt. ][20-4-2005 under ][section ][245 ][D(6A) of ][the ][lncome ][Tax]Act, 1961. WP NO: 20791 OF 2 )05 Betwee n:Smt. J. Rajy( laxmi, W/o. J. [Nrupender ][Rao ][Fl/o]Plot.No.38'1 , Road .No. [10]Jubilee Hills, i [yderabad ]- [500033.]...PETITIONER AND 1. Assistant Con missioner of lncome [Tax, Circle 2(3) ][Hyderabad.] 2. Chief Commis ;ioner of lncome [Tax, ][Aayakar Bhavan ][tutnu"rbrnn#{X"o,ft38$;,] Petition und€' Article 226 of the Constitution of [lndia ][praying ][that ][ln ][the]circumstances state I in the affidavit filed therewith, [the ][High ][Court ][may ][be ][pleased] to issue a writ, direction or order especially in the nature of writ of mandamusdeclaring the order daled 20-4-2005 issued by the 1st respondent directing thepetitioner to pay interest under section 245 D (6A) of the income tax act 1961 in asum of Rs.5,33,4721- as illegal, arbitrary and against the [principles ]of law. WPMP. NO: 26561 OF 2005 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]stay thecollection of interest in a sum of Rs.5,33,472l- [quantified ]as [payable ]by the 1strespondent by his order daled 2O-4-2O05 under section 245 D (6A) of the incometax act 1961 . WP NO: 20792OF 2005 Between: Sri Vi.iay Chandra Pullal, S/o. Late P.V.Hanumantha Rao Rl/o.Flat.No.206, MyHome Fernhill Apartments Rajbhavan Road Somajiguda, Hyderabad..;?9$?3fu "AND '1 . Assistant Commissioner of lncome Tax, Circle 2(3) Hyderabad.2. Chief Commissioner of lncome Tax, Aayakar Bhavan t"tn""rbrql#rrXfft3Efli,2. Chief Commissioner of lncome Tax, Aayakar Bhavan t"tn""rbrql#rrXfft3Efli, Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased]to issue a writ, direction or order especially in the nature of [writ ]of [mandamus]declaring the order dated 20-4-2005 issued by the [1st respondent ]directing [the]petitioner to pay interest under section 245 D (6A) of the income tax act 1961 in asum of Rs.19,60,2491- as illegal, arbitrary and against [the ][principles of ][law.] WPMP. NO: 26562 OF 2005 Petition under Section ['1 ]51 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petitlon, ]the High Court may be [pleased stay ][the]collection of interest in a sum of Rs.1 9,60,249l- [quantified ]as [payable by ][the ][1 ][st]respondent by his orders dated 20-04-2005 under section 245 [(6A) of ][the ][income]tax act 1 96 1 WP NO: 20797 OF0 Between: Sri J. Naresh Kumar [(lndividual), ]S/o. Late [Sri J.V. ][Narsing ][Rao, ][1-2-41218,]Gagan Mahal Colony, Domalguda, Hyderabad [- ]500 009. ...pE,rroNER1. Assistant Commissioner of lncome Tax Circle 2(3), Hyderabad.2. Chief Commissioner of lncome Tax,, Aayakar [Bhavan, Basheerabagh,]HYderabad AND ...RESP.NDENTS WPMP. NO: 26562 OF 2005 Petition under Section ['1 ]51 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petitlon, ]the High Court may be [pleased stay ][the]collection of interest in a sum of Rs.1 9,60,249l- [quantified ]as [payable by ][the ][1 ][st]respondent by his orders dated 20-04-2005 under section 245 [(6A) of ][the ][income]tax act 1 96 1 WP NO: 20797 OF0 Between: Sri J. Naresh Kumar [(lndividual), ]S/o. Late [Sri J.V. ][Narsing ][Rao, ][1-2-41218,]Gagan Mahal Colony, Domalguda, Hyderabad [- ]500 009. ...pE,rroNER1. Assistant Commissioner of lncome Tax Circle 2(3), Hyderabad.2. Chief Commissioner of lncome Tax,, Aayakar [Bhavan, Basheerabagh,]HYderabad AND ...RESP.NDENTS 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, [directic ][n ][or ][order ][especially ][in the ][nature ][of writ ][of ][mandamus]the [order ][dalyd ][20-4-2005 issued ][by ][the ][1st ][Respondent directing ][the]declaring petitionertopayinteres:underSection245(6A)ofthelncomeTaxActl96linasumofRs.5,1O,B43/-asillegal,arbitraryandagainsttheprinciplesoflaw' WPMP. NO: 26567F2)05Petition under Stffin 151 CPC [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit [filed in ][sup ][tort ][of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][to ][stay]the collection of [interes, in ][a ][sum ][of ][Rs. 5,10,843/- quantified as payable ][by ][the ][1st]Respondent by [his ][ordr ][r ][daled ][20-4-2005 ][under Section 245 ][D(6A) ][of ][the ][lncome]Tax Act, 1961 WP NO: 20798 0F [2005] Between: Sri J. Naresh [Ku ][nar ][(HUF), S/o. late ][S! ]!,Y. [Narsing ][rao ][1-2-41218' Gagan]Mahal Colony, Do nalguda, [Hyderabad-SO0 ][029' ]...pETt,oNER AND 1. Assistant Commis [;ioner of lncome Tax, Circle 2(3), ][Hy-derabad,] 2, Chief Commissior [er ][of lncome Tax, Aayakar Bhavan, ][Elasheeroagh,ll[B?133ft?l] Petition under A licle [226 ][of ][the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances stated [ir ][the ][affidavit ][filed ][therewith, ][the ][High ][Court ][may ][be ][pleased]to issue a writ, directi [rn ][or ][order ][especially ][in the ][nature ][of ][writ ][of ][Mandamus]declaring the order dt [20-4-2005 ][issued ][by the 1st ][Respondent ][directing ][the]petitioner to pay interer t under Section [245 ][D(6A) ][of ][the ][lncome Tax ][Act ][1961 ][in ][a]sumofRs.5,1O,1O5/-a;illegal,arbitrary,andagainsttheprinciplesoflaw' WPMP. NO: 26568 [OF:]005Petition under SS Petition under SS,ction t St CPC [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed [in ][su; ][port of ][the ][petition, ][the ][High ][court ][may be ][pleased ][to ][stay]the collection of [interes:.in ][a ][sum ][of ][Rs. ][5,'10,105/- ][quantified as payable ][by ][the ][1st]Respondent by his [ord ][rr ][dt. ][20-4-2005 under section ][245 ][D(6A) of ][the ][lncome ][Tax]Act, 1961. WPNO: 20799 OF [2001] Between: M/s. Excel Engin:ering [Ltd.,, (Formerly ][known as ][P-e^nnar ][Engineering ][LtIt) ]lldFioor, Saptagiri Tow6rs, [Begumpet, ][Hyderabad-500016 ][Repby ][its ][Director]Dr. A. Rajender, [: ][i/o. ]A. [Srinivas ][Rap ]...pETt,oNER AND 1. Assistant Commi [,sioner ][of ][lncome Tax, Circle 2(3) ][Hyderabad] 2. Chief Commissio ter [of lncome Tax, Aayakar Bhavan ][Basheerbaglhtl$ffi3eftr.]Petition under r riicle 226 of [the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances stated irthe [affidavit ][filed ][therewith, ][the ][High Court may ][be ][pleased] to issue a writ, [direction ][or ][order ][especially ][in the ][nature ][of ][writ ][of ][mandamus]the order [dated 20-4-2005 ][issued ][by ][the ][1st ][respondent directing ][the]declaring petitioner to pay interest under [section 245 ] [(64) ][of ][the ][income ][tax ][act ][1961 ][in ][a]Sum of RS'22,38,129/. [aS ][illegal, arbitrary and against ][the ][principles of ][law.] AND 1. Assistant Commi [,sioner ][of ][lncome Tax, Circle 2(3) ][Hyderabad] 2. Chief Commissio ter [of lncome Tax, Aayakar Bhavan ][Basheerbaglhtl$ffi3eftr.]Petition under r riicle 226 of [the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances stated irthe [affidavit ][filed ][therewith, ][the ][High Court may ][be ][pleased] to issue a writ, [direction ][or ][order ][especially ][in the ][nature ][of ][writ ][of ][mandamus]the order [dated 20-4-2005 ][issued ][by ][the ][1st ][respondent directing ][the]declaring petitioner to pay interest under [section 245 ] [(64) ][of ][the ][income ][tax ][act ][1961 ][in ][a]Sum of RS'22,38,129/. [aS ][illegal, arbitrary and against ][the ][principles of ][law.] wPMP. NO: 26569 OF 2005 ffin151CPCprayingthatinthecircumstancesStatedinthe affidavit filed [in ][support ][of the ][petition, ][the ][High ][court ][may be pleased stay the]collection of interest [of ][sum ][of ][Rs.22,38,129/- ][qualified ][as ][payable ][by ][the ]['1st]respondentbyhisorderdaled20-04.2005undersection245D(6A)oftheincometax act 1961. Counsel for the [Petitioner: ][Ms. ][B' ][NISHITHA, COUNSEL ] M/s. R. S. ASSOCIATES (ln all the Writ Petitions) Counsel for Respondents: [Ms. MAMATA ][CHOUDARY,]SENIOR SC FOR (ln all the Writ Petitions) The Court made the [following: ] I HONOURABLIi SRI JUSTICI UJJAL I]HUYANANI)HONOURA BLE DR.J USTICE CH I LLA KI.- R SU NIAI,ATHA W.P.Nos.1'702, 20781. 20786.2079 t, 207 92, 207 97, 2A7 98 &20799 [()F ]2005 COMMON O @{P", uon'ble Sri Justice lJjial Bhuytul Heard A ts.B.Nishitha, learned counsel for the petitioners andMs.Mamta Cl oudhary, leamed Senior Standing Counsel for theIncome Tax Dt partment for respondents.2. Learned counsel for the petitioners submits that in terms of theVivad Se Vi ,was Act, 2020, petitioners have approached theconcemed autl orities for settlement ol their dr.Les. Ar-rrhorities haveMs.Mamta Cl oudhary, leamed Senior Standing Counsel for theIncome Tax Dt partment for respondents.2. Learned counsel for the petitioners submits that in terms of theVivad Se Vi ,was Act, 2020, petitioners have approached theconcemed autl orities for settlement ol their dr.Les. Ar-rrhorities haveaccepted the r:quest of the petitioncrs, rvhercattcr petitioners havepaid the incor re tax dues on setrlernent under. Section 5t 3 ) of tlieaforesaid Act. In that view of thc matrcr, petitioners seek libcrty towithdraw the lrit petitions. Cor.rsidering the above, liberty as soughtfor is granted.paid the incor re tax dues on setrlernent under. Section 5t 3 ) of tlieaforesaid Act. In that view of thc matrcr, petitioners seek libcrty towithdraw the lrit petitions. Cor.rsidering the above, liberty as soughtfor is granted. 3. Writ pet; .ion is disposed of on withdrawal. 4Miscella reous applications,, if any pending. shall stand closed. No costs 5 SD/. K.ONESIMASSISTANT REGISTRARQb //TRUE COPY/i SECTION OFFICER To, 1.OneCC to M/s. R S. Associates [Advocate ]IOPUCI2.OneCC to Ms. Me mata Choudary, [Senior ] [for ][lncome Tax(OPUC)]3.TwoCD Copies4.OneSpare Copy2.OneCC to Ms. Me mata Choudary, [Senior ] [for ][lncome Tax(OPUC)]3.TwoCD Copies4.OneSpare Copy MBCtur DATED: 2911112021 (o$[1][ H€ ] (rta(oc)2 7 [1s21]C')*.;l}:1-.,.,-'r"1' COMMON ORDERWP NO : 1i,7 02, 207 81, [207 ][86, ][207 ][91, ][207 ][92, ][207 ][97,]20798 & 20799 0F 2005 (i>\A2il\1,rg- E ISPOSING OF THE WITHDRAWN, WITHOUT