Case LawHigh Court › Wp/28170/2022 Of M/S. Sprysoft Technolog...

Wp/28170/2022 Of M/S. Sprysoft Technologies Pvt. Ltd v. The Deputy Commissioner Of Income Tax

High Court 07 Aug 2023 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/28170/2022 Of M/S. Sprysoft Technologies Pvt. Ltd v. The Deputy Commissioner Of Income Tax
Date of order
07 Aug 2023
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Wp/28170/2022 Of M/S. Sprysoft Technologies Pvt. Ltd v. The Deputy Commissioner Of Income Tax, the High Court (2023) 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.
HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) MONDAY, THE SEVENTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE A.LAXMI WRIT PETITION NO: 28170 OF 2022 Between: lvl/s. Sprysoft Technologies Pvt. Ltd., Represented [by ][Managing ][Direclor, ][Sri]M. Sriniiasa Rao, 8-408, Usha Enclave, 8-3-B33iA, [Navodaya ][Colony,]Srinagar Colony, Hyderabad - 500073. ...PETITIONER AND The Deputy Commissioner of lncome [Tax, ][Circle ][- ][16, ][Signature Towers,]Opp. Botanical Gardens, Kondapur, [Hyderabad - ][500084.] ...RESPONDENT 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: (i) lssue a writ or order more [particularly ][one in the ][nature ][of ][writ ][of]mandamus holding that the order [dated 22.12.2021 passed by ][the]lncome Tax Appellate Tribunal, [Hyderabad ][Bench-"A", ][Hyderabad, ][in]MA.No.44lHyd 12022 in lTA.No.479lHydl2O2O [is ][erroneous, ][arbitrary,]unreasonable and against the [provisions ][of ][Vivad ][Se ][Vishwas ][Act,]2O2O and the clarifications issued thereto, [and set aside the ][same]mandamus holding that the order [dated 22.12.2021 passed by ][the]lncome Tax Appellate Tribunal, [Hyderabad ][Bench-"A", ][Hyderabad, ][in]MA.No.44lHyd 12022 in lTA.No.479lHydl2O2O [is ][erroneous, ][arbitrary,]unreasonable and against the [provisions ][of ][Vivad ][Se ][Vishwas ][Act,]2O2O and the clarifications issued thereto, [and set aside the ][same](ii) To consequently restore the appeal of the [Petitioner ][in]lTA.No.479/Hydt2O2O, dismissed by [the ][lncome ][Tax ][Appellate]Tribunal, Hyderabad Bench ["A", ][Hyderabad, ][vide ][its ][order ][dated]05.04.2021, for adjudication on [merits.]lTA.No.479/Hydt2O2O, dismissed by [the ][lncome ][Tax ][Appellate]Tribunal, Hyderabad Bench ["A", ][Hyderabad, ][vide ][its ][order ][dated]05.04.2021, for adjudication on [merits.] Counsel for the Petitioner: SRI [A.V.RAGHU ] Counsel for the Respondent: [J.V.PRASAD, ] The Court made the following: ORDER THE [I{I)I{,BLE ] [JI,STICE ][P.SAM ][KC'SHY] AND THE [I'I'BLE SRI ][JI'STICE A' LAXMI ][NARAY'AI{'/T] I /F:IT PETITION.[N".ze]19-s!-2o2?] ORDER: [(1tc'.r ][ll.ait;k' ][r ]['Irrs;tice ] [KOS}III] l,earnecl [1:o ][tiIS(ll ][for ][the ][petitioner ][seeks ][I)ernIi ][s; ][';iol ][r ][oI ][this] Court [to ][urithdrt ]'\ [ttte present ][$'r'it ][petition] 2. Permissior [i; ][zrccorcled'] "3. According [the ][Wlit ][Petition ][is ][dismissetl ][its ][wrthdra\^m] NO order [as ][tc, ][c ][rs ][tS] 4. Consequc [l'.Iy, ][miscelialcous ][petitions ][ptrr':ing' ][if ][arty'] shall [stancl ][clor ]':r1' SI)/. [,3. ]SIREESHAr\SSIST/\!1 sr:irr5'r'r [oFFICER] ,TRUE To,1One CC [to ] ['r ] [RAlr4 Advocate [OPU()]]2One [to ][SRI l'"/ ][PRASAD' ] [Tl'X ][ [t.] ][ll] 2 Two CD [OoPie:]sk- 3BSRGJP HIGH COURT DATED: 0710t,t2A23 ORDER WP.No.28170 t>l2022 DISMISSING l IHIE WRIT PETITION AS WITHDRA\ VN, wlTHouT cotii-t-s t'to)t["L,] --a- .;;, o,., [.'\](I:) }I\$,)
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