Case LawHigh Court › Wp/670/2010 Of A.p.pollurion Control Boa...

Wp/670/2010 Of A.p.pollurion Control Board, Hyderabad v. The Chief Commissioner Of Income Tax, Hyderabad-Iand Another

High Court 07 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/670/2010 Of A.p.pollurion Control Board, Hyderabad v. The Chief Commissioner Of Income Tax, Hyderabad-Iand Another
Date of order
07 Sep 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In Wp/670/2010 Of A.p.pollurion Control Board, Hyderabad v. The Chief Commissioner Of Income Tax, Hyderabad-Iand Another, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Having regard to the said plea, I.A.No.1 of 202 1 isordered and the writ petition is dismissed as withdrawn.

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

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY ,THE SEVENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE M.S.RAMACHANDRA RAOANDTHE HONOURABLE SRIJUSTICE T.VINOD KUMARlA NO: 1 OF 2021IN/ANDWRIT PETITION N0:670 OF 20'10 lA NO: 1 OF 2021 Between: A.P.Pollurion Control Board, Reo, by its Member Secretary ...APPELLANT AND '1 . The Chief Commissioner Of lncome Tax, Hyderabad-|, Hyderabad 2. The Dy.Director of lncome Tax, (Exemptions)-ll, Hyderabad ...RESPONDENTS Petition under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, in view of the order in Form No. 3 dt 251812020and 1511012020 issued by the Learned CIT ( exemptions ) Hyderabad at Vizag, theHonble High Court be pleased to permit the petitioner to withdraw the writ petition No.670 of 2010 for Asst. Years 2003-04 to 2008-09, under the VSV Scheme in theinterest of [justice] WP NO: 670 OF 2010 Between:A.P.Pollurion Control Board, HYDERABAD, Shri.K.Madhusudhana Rao, l.A.S.,Paryavarana Bhavan, Sanathnagar, Hyderabad ...PETITIONER AND 1The Chief Commissioner of lncome Tax, Hyderabad-|, Hyderabad2The Dy.Director of lncome Tax, (Exemptions)-ll, Hyderabad2The Dy.Director of lncome Tax, (Exemptions)-ll, Hyderabad ...RESPONDENTS 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 in the nature of Certiorari or any other writ order or direction quashing theorder of the respondent No.1 passed u/s 10(23C)(iv) bearingF.No.CC/Tech.1l22B(375)l0S-10, dated 10.12.2009 as arbitrary,illegal and contrary tosection to 10(23C) (iv) of the l.T.Act and to consequently declare that the [petitioner]Board is entitled to approval u/s.10(23C)(iv) of the l.T.Act for the assessment years2003-04 to 2008-2009 WPMP. NO: 840 0F 2010 Petition under Section ['1 ]51 CPC [praying ]that [in ][the circumstances stated ][in the]affidavit filed in support of the [petition, ]the [High Court may ][be ][pleased ][to ][stay ][the]collection of tax demand of Rs.46,01,62,0021 [made on ][the ][petitioner ][Board under the]assessments made by the respondent No.2 for the [years ][2005-2006 ][to 2008-2009] Counsel for the Petitioner:SRl. Y RATNAKAR Counsel for the Respondents: SRI.J V PRASAD, SENIOR The Court made the following: II To, Ptu HONOURABLE THE ACTING CHIEF' JUSTICESRI M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUS?ICE T.VINOD KUMAR I.A, No.1 of 2O2lIN ANDW.P, No.67O OF 2O1O COMMON ORDER: (Per the Acting Chief Justice Si M,S.Ramacho.ndra Rao) The petitioner has filed I.A.No. I of 2e2l seekingpermission to withdraw the writ petition in view of the orderin Form No.3 dated 25.O8.2020 and 15.10.2020 issued by thelearned CiT, Hyderabad atYizag passed under the Direct TaxVivad se Vishwas Scheme, 2020. 2. Having regard to the said plea, I.A.No.1 of 202 1 isordered and the writ petition is dismissed as withdrawn. Inthe event, the petitioner does not get favourable relief underthe said scheme, it is granted liberty to revive this writpetition. 3. Pending miscellaneous petitions, if any, in this writpetition sha11 also stand dismissed. No costs. SD/-B.SAryAVATHIASSISTANT REGISTRARGLSECTION OFFICER //TRUE COPY// 1. The Chief Commissioner [of ][lncome Tax, Hyderabad-|, ][Hyderabad] 2. The Dy.Director [of ][lncome Tax, ][(Exemption-s)-ll, Hyderabad] 3. One CC to Sri. [Ratnakar Advocate ] 4. One CC to Sri. [Prasad, ] [for ][lncome Tax ][ ] 5. Two CD CoPies.6. One Spare [CoPY.] \ HIGH COURT DATED:0710912021 ORDERWP.No.670 of 2010 Allowing the lA andDismissing the WPAs withdrawnWithout costs. 1t{E [AfF]kJ)2 [7 ][sEP2021]k-(\ ?,D
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