Case LawHigh Court › Wp/5619/2024 Of Primary Agricultural Co-...

Wp/5619/2024 Of Primary Agricultural Co- Operative Credit Society Limited v. Office Of The Assistant Commissioner Of Income Tax Circle 1

High Court 04 Mar 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Wp/5619/2024 Of Primary Agricultural Co- Operative Credit Society Limited v. Office Of The Assistant Commissioner Of Income Tax Circle 1
Date of order
04 Mar 2024
Assessment year(s)
Outcome
Allowed

Case summary

In Wp/5619/2024 Of Primary Agricultural Co- Operative Credit Society Limited v. Office Of The Assistant Commissioner Of Income Tax Circle 1, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

t [ [3431 ]] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABADMONDAY, THE TWENTY THIRD DAY OF DECEMBERTWO THOUSAND AND TWENTY FOUR:PRESENT:THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOWRIT PETITION NO: 7968 OF 2024 Between: '1 . K. Kalyani, W/o T.L. Ramana Murthy 2. K. Sreelatha, Wo Late Dr. P Kashinath, Occ. Housewife, Rl/o H. No.4-200114814, Eswaripura Colony Tirumalagiri, Sainikpuri, Hyderabad, 500093Presently Residing a15009 Park Ave, Roswell, GA 30076, U.S.,200114814, Eswaripura Colony Tirumalagiri, Sainikpuri, Hyderabad, 500093Presently Residing a15009 Park Ave, Roswell, GA 30076, U.S., Represented by GPA Holder i.e., Petitioner No. 1, K. Kalyani W/o T.L.Ramana Murthy Aged about 49 years, Occ. Housewife, Fl/o Flat no. 411,Omsree Grand, Hislop Road, Kowkoor, Hyderabad - 500 0101Ramana Murthy Aged about 49 years, Occ. Housewife, Fl/o Flat no. 411,Omsree Grand, Hislop Road, Kowkoor, Hyderabad - 500 0101 ...Petitioners AND 1. State Legal Services Authority, High Court Premises, High Court BuildingHyderabad, TelanganaHyderabad, Telangana 2. District Legal Services Authority, Malkajgiri, Medchal-Malkajgiri District Rep.by its Secretaryby its Secretary 3. Mandal Legal Services Committee, Malkajgiri, Medchal-Malkajgiri DistrictRep. by its SecretaryRep. by its Secretary 4. K. Avinash, s/o Late Tirupataiah R/o Plot No. 148-A, Eswaripura Colony,Sainikpuri, Tirumalgiri, Hyderabad - 500 094Sainikpuri, Tirumalgiri, Hyderabad - 500 094 5. K. Nagalakshmi, Wo Late K. Tirupathaiah Rl/o Plot No. ['148-4, ]EswaripuraColony, Sainikpuri, Tirumalgiri, Hyderabad - 500 094Colony, Sainikpuri, Tirumalgiri, Hyderabad - 500 094 6. K.A.S.P.B. Kiran, S/o Late K. Tirupathaiah Fl,/o Plot No. 148-A, EswaripuraColony, Sainikpuri, Tirumalgiri, Hyderabad - 500 094Colony, Sainikpuri, Tirumalgiri, Hyderabad - 500 094 ...Respondents Petition under Article 226 of lhe Constihrtion of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleasedto issue a Writ, order or direction more in the nature of Writ of Certiorari declaring theUndated Lok Adalath award in O.S. NO.674 ot 2A2O on the file of the 1st Junior CivilJudge, Medchal-Malkajgiri District: At Kushaiguda passed by the Respondent No.3Lok Adalat as being illegal, unlawful, arbitrary, unconstitutional, violative ofprinciples of natural justice, fair play, equity and Molative of Articles 21 and 300-4 ofthe Constitution of lndia and also violative of the provisions of the Legal ServicesAuthorities Act, 1987; l.A. No. 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the writ petition, the High Court may be [pleased ]tosuspend the Undated Lok Adalat award in O.S. NO.674 of 2020 on the file of the1st Junior Civil Judge, Medchal-Malkajgiri District: At Kushaiguda passed by theRespondent No.3 Lok Adalat, WP.No.796B of 2024, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition and theaffidavit filed in support thereof and the order of the High Court dated 27.O3.2O24made in l.A.No.1 of 2024 and 03.06.2024, 11.06.2024, 01.O7.2024, 03.07.2024,22.07 .2024, 22.08.2024, 29.08.2024, 19.09.2024, O4.1 1 .2024, 04.12.2024,16.12.2024 and 18.12.2024 made herein and upon hearing the arguments ofSRl. SHEELAM ASHOK REDDY Advocate for the Petitioners, GP FOR LAWLEGISLATIVE AFFAIRS for the Respondent Nos.1 to 3, SRl. ARAVALASREENIVASA, Counsel for the Respondent No.4 and SRl. M.V. SURESH KUMARSenior Counsel representing SRl. M.V. PRATAP KUMAR Advocate for theRespondent No.5, the Court made the following ORDER: Post this matter on 06.01.2025. The interim relief granted earlier shall stand extended till the next date ofhearing. \p- SD/.MD..: 4SSISTANT REGiI I ,TRUE COPYII SECTION OFFICER To, 1. The I Junior Civil Judge, Kushaiguda, Medchal Malkajgiri District. ORDER: Post this matter on 06.01.2025. The interim relief granted earlier shall stand extended till the next date ofhearing. \p- SD/.MD..: 4SSISTANT REGiI I ,TRUE COPYII SECTION OFFICER To, 1. The I Junior Civil Judge, Kushaiguda, Medchal Malkajgiri District. 2. One CC to SRl. SHEELAM ASHOK REDDY, Advocate . 3. Two CCs to GP FOR LAW LEGISLATIVE AFFAIRS, High Court for the Stateof Telangana at Hyderabad .of Telangana at Hyderabad . 4. Two spare copies H]GH COURT PSKJ & RRNJ DATED:23l1212024 POST ON 06.0',t.2025 ORDER WP.No.7968 of 2024 INTERIM ORDER EXTENDED '\C OF:.'iLL/./ ..r{D':>2!, [. ][;]l, .,:ll\: -:.)/'/\'- 'l * i+ ,)/-i-_-r- -
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Get help with an income-tax notice → 💬 Ask our CA
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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan