Wp/29989/2021 Of Drf Employees Welfare Society v. The Principal Commissioner Of Income-Tax-6

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRIJUSTICE UJJAL BHUYANAND THE HON'BLE DT. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 29989 OF 2021 Between: DRFFpptpygC: [Welfare Society, ][7-1-27 ], [Ameerpet, ][Hyderabad-500016]PAN. Rep.by its Secretary Lakshminaraybna Neti. ...pETtTtONER AND 1. The Principal Commissioner of lncome{ax-6, lT Towers, AC Guards, MasabTank, Hyderabad.Tank, Hyderabad. 2. The lncome-tax Officer, Ward-6(2), lT Towers, AC Guards, IMasab Tank,Hyderabad.Hyderabad.3. The Additional /Joint/ Deputy/ Assistant Commissioner of lncome Tax,/lncomeTax Officer, National Faceless Assessment Center, Delhi. ...REspoNDENT.Tax Officer, National Faceless Assessment Center, Delhi. ...REspoNDENT. 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 toissue a writ, order or direction, more particularly one in the nature of Writ ofMandamus declaring the impugned proceedings and order passed in terms ofSections 143(3) r/w. 1448 of the lncome Tax Act, 1961, dated 24.09.2021 in DINITBA/AST/S/143(3)12021-2211035860580(1) as an order passed without pecuniaryjurisdiction and consequently a nullity as it is void ab initio, and consequently toquash the same alone with all consequential actions, including notice under sectionquash the same alone with all consequential actions, including notice under section156 of the lncome Tax Act, 1961, dated 24.09.2021, DtN |TBAiAST/S/'1 56t202i-22i1035860617(1)for recovery of tax pursuant to the said impugned order, and quashthe notice for Penalty under sections 270A read with Section 274 of lhe lncome TaxAct, 1 961 dated 241091 202 1, Dl N. ITBA/PNL/S/27 0Al 2021 -221 1 035860620( I ).i1035860617(1)for recovery of tax pursuant to the said impugned order, and quashthe notice for Penalty under sections 270A read with Section 274 of lhe lncome TaxAct, 1 961 dated 241091 202 1, Dl N. ITBA/PNL/S/27 0Al 2021 -221 1 035860620( I ). lA NO: 1 oF 2021 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 stay allfurther proceedings of the Notice for Penalty for alleged under reporting andmisreporting of income under sections 27oA rlw section 224 oI the lncome Tax Act,further proceedings of the Notice for Penalty for alleged under reporting andmisreporting of income under sections 27oA rlw section 224 oI the lncome Tax Act,1 96 1 dated 241 Og 12021, Dl N : ITBA/PN Ll S I 27 O At 2021-2211 035860620( 1 ). lA NO: 2 oF 2021 Petition under St ction 151 CPC [praying ]that [in ][the circumstances stated ][in the]affidavit filed in suppor of the [petition, ][the ][High Court may ][be ][pleased ][to ][stay ][all]further proceedings inc lding collection of [taxes ][in ][terms ][of ][notice under section ][156]of the lncome Tax , rct, 1961, dated 24.09.2021, 2211035860617(1) Counsel for the Petitio rer: Dr. C. P. RAMASWAMI Counsel for Responde rts: SRI K. RAJI REDDY,SENIOR SC FOR INCOME TAX The Court made the fo owing: II HONOURABLE SRI JUSTICE UJJAI BHUYAN AND HONOURABLE DRJUSTICE CHILLAKUR SUMALA'THA W.P.No.29989 of 2021 ORDER: (Per LIor'bk Si .lttie [J1jal Bhttyar) l. Fleard Dr. CP.Ramswami, leamed counsel for thepetitioner/Society, and lVIr. K.Ra,i Reddy, leamed Senior StandingCounsel for Income Tax Depanment appearing for the respondents. 2. After hearing leamed counsel for the petirioner and on goingthrough the materials on record, we find that acceding to the prapr ofthe petitioner would result in recalling/reviewing of our order dated02.11.202t, passed in the case of the petitioner itself in \7.p.No.22456of 2021. Counsel for the Petitio rer: Dr. C. P. RAMASWAMI Counsel for Responde rts: SRI K. RAJI REDDY,SENIOR SC FOR INCOME TAX The Court made the fo owing: II HONOURABLE SRI JUSTICE UJJAI BHUYAN AND HONOURABLE DRJUSTICE CHILLAKUR SUMALA'THA W.P.No.29989 of 2021 ORDER: (Per LIor'bk Si .lttie [J1jal Bhttyar) l. Fleard Dr. CP.Ramswami, leamed counsel for thepetitioner/Society, and lVIr. K.Ra,i Reddy, leamed Senior StandingCounsel for Income Tax Depanment appearing for the respondents. 2. After hearing leamed counsel for the petirioner and on goingthrough the materials on record, we find that acceding to the prapr ofthe petitioner would result in recalling/reviewing of our order dated02.11.202t, passed in the case of the petitioner itself in \7.p.No.22456of 2021. 3. In such circumstances, without dxpressing any opinion, wepermit the petirioner to withdraw the Vrit petition and to file afuviewPetition, if so advised. 4. With the above libeny, \7rit Petition is dismissed on withdrawal.Related interlocutory applications are also dismissed on withdrawal. 5. No,Eosts SD/.K.VENKAIAHASSISTANT REGISTRR //TRUE COPY// SECTION OFFICER To,1 . One CC to Dr. C [Ramaswami Advocate ] 2. One CC to Sri [Raji ][Reddy, ][Senior ] [for ][Income ][Tax IOPUUI ][I]3. Two CD CoPies4. One SPare [CoPY]MBC DATED: 2411112021 -.=:!\{6€ [Sr-A][ rj:-]ao! 3 JEII [2i?2]oORDER WP.No.29989 of 2021 DISMISSIN(; THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS