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\$,)
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.