Wp/23356/2022 Of Paras Collins Distilleries Private Limited v. Assistant Commissioner Of Income Tax
High Court
06 Jun 2022 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/23356/2022 Of Paras Collins Distilleries Private Limited v. Assistant Commissioner Of Income Tax
Date of order
06 Jun 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/23356/2022 Of Paras Collins Distilleries Private Limited v. Assistant Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Writ [Petition ][is ][accordingly dismissed ][on]withdrawal. [However' ][there ][shall ][be ][no order ][as ][to ][costs'] To 5.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)
MONDAY ,THE SIXTH DAY OF JUNETWO THOUSAND AND TWENTY TWO
PRESENT
HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN
THE HONOURABLE MRS JUSTICE SUREPALLI NANDAWRIT PETITION NO: 23356 OF 2022
Betvveen:
1 Paras Collins Distilleries Private Limited, Flat No.-,67 8-2-60812, Gaffar KhanColony, Banjara Hills, Hyderabad- 500034 Rep. by Managing Dtrector,Colony, Banjara Hills, Hyderabad- 500034 Rep. by Managing Dtrector,
...PETITIONERS
AND
1. Assistant Commissioner of lncome Tax, DCIT, Circle- [5(1), R. ][No. ][344, ] Block, lT Tower, AC Guards, Masab Tank, [Hyderabad- ][500004.]Block, lT Tower, AC Guards, Masab Tank, [Hyderabad- ][500004.]
...RESPONOENTS
PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthecircumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High Court may ][be]pleased to issue [a ][writ, ][order ][or direction' ][more particularly ][one ][in ][the ][nature ][of]Writ of Mandamus, [by declaring ][the ][impugned order ][U/s ][14BA(d) ][d\ ][07 ][04'2022]passed by the [respondent ][vide ][Document ldentification ][No (DlN)]ITBA/AST/F/14 [8Al2o22 ][2311042643056 ][(1)' ][as ][void' ][illegal and ][contrary ][to ][the]ln come-tax [Act]
IA NO:['t ][oF][ 2022]
n 151 [CPC praying ][that ][in ][the ][circumstances ][stated]Petition [under ][Sectio]ort of [the ][petition, ][the ][High ][Court ][may ][be ][pleased ][to]in the [affidavi" ][filed in ][suPP]gs pursuant [to ][the ][impugned ][order ][dt ][07 04 2022]stay all [f ][urther ][Proceedin]Act by [the ][respondent ][under section ][148A(d) ][of ][the]u/s [148A(d) ][of ][the]passed
Act vide Document ldentification No. (DlN) ITBA/AST/F/14 BAl20222311042643056(1), pending disposal of the above writ petition.
Counsel for the Petitioner(s):SRl. DUNDU MANMOHAN
Counsel forthe Respondents: J V PRASAD (SC FOR INCOME TAX)The Court made the following: ORDER
THE HONOURABLE SRI JUSTICE UJJAL BHTryAN
AND
THE HONOURABLE MRS JUSTICE SUREPALLI NANDAWRIT PETITION No.23356 of 2o22
ORDER: (Per Hon'ble Sri Justice IJjjal Bhuyan)
Heard Mr. Dundu Manmohan, learned counsel for thepetitioner and Mr. J.V.Prasad, learned Standing Counsel forIncome Ta-x for the respondent.
2. By filing this writ petition under Article 226 of theConstitution of India, petitioner has [challenged ][order ][dated]07.O4.2022 passed by the respondent under [Section ][148A(d)]of the Income Tax Act, [1961 (briefly referred ][to hereinafter ][as]'the Act').
3. After [hearing ][the ][matter ][at ][some ][length']Mr. Dundu [Manmohan, learned counsel ][for ][the ][petitioner]seeks leave [to ][withdraw ][the ][writ ][petition']
4. Writ [Petition ][is ][accordingly dismissed ][on]withdrawal. [However' ][there ][shall ][be ][no order ][as ][to ][costs']
To
5.
As a sequel, miscelianeous applications pending,
if any, in this Writ petition, shall stand closed.
SD/.B.SATYAVATHIDEPUTY REG-ISTRARL lr-----SECTION OFFICER
//TRUE COPY//
1. Assistant Commissioner of lncome Tax, DCIT, Circle- 5('1), R. No. 344, D-Block, lT Tower, AC Guards, Masab Tank, Hyderabad- 500004.Block, lT Tower, AC Guards, Masab Tank, Hyderabad- 500004.
2. One CC to SRl, DUNDU MANMOHAN Advocate IOPUC]
3. One CC to SRl. J V PRASAD (SC FOR INCOME TAX) Advocate IOPUC]
4, Two CD Copies
5. One Spare Copy
tKvGJP
HIGH DATED:0610612022
s rnri1Y\+ORDER-)?-l)2 s [2trr2]ol}WP.No.23356 o12022{.-
WRIT PETITION IS DISMISSEDON WITHDRAWAL
h/t)d-t
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.