Wp/8186/2019 Of M/S. Tns India Private Limited v. The Asst. Commissioner Of Income Tax-2

IN THE HIGH COURT FOR AT HYDERABAD(Special Original Jurisdiction) I\,4ONDAY, THE TWENTY FIFTH OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE JUSTICE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE WRIT PETITION NO: 8186 OF 2019 Between: M/s. TNS lndia Private Limited, [Having its ][office ][at ][7th ][Floor, ][Orion Block, ][The]V-Ascendas lT Park, Plot [No.17, ][Software ][Units Layout, ][Madhapur,]Hyderabad -500 081 Represented [by ][its ][authorized signatory ][IMr. ][Satbaba]Reddy ...PETITIONER AND 1The Asst. Commissioner of lncome [Tax-2, ][Circle- 2(2), ][Hyderabad, ][Room ][No]513, 5th Floor, Signature Towers, [Kothaguda]513, 5th Floor, Signature Towers, [Kothaguda] 2The Principal Commissioner of lncome [Tax -2, ][6th ][Floor, ][Signature ][Towers,]Kothaguda Junction, Kondapur, [Hyderabad - ][500 ][084.]Kothaguda Junction, Kondapur, [Hyderabad - ][500 ][084.] 3. Union of lndia, rep. by [its ]Secretary, [Ministry ][of ][Finance, ][South Block, ][New]DelhiDelhi ...RESPONDENTS 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 the issue of the lmpugned Consequential Order [under section ][143(3)]read with section 263 of the Act [for ]A.Y. [2011- 12 ][dated ][December ][31,]2018(Exhibit l), the lmpugned Demand [Notice ][(Exhibit ][J) ][and the ][lmpugned]Penalty Notice (Exhibit K) and, after [going ][through and examining ][the ][question ][of]the validity, [propriety ]and legality [thereof, ][be ][pleased ][to ][declare ][the ][same ][to ][be]illegal and unenforceable, and, [quash ]the same. lA NO: 1 OF 201g Petition under Section 151 CPC [praying ][that ][in ][the circumstances ][stated]in the affidavit filed in support of the [petition, ][the High ][Court may be pleased ][to]pending the hearing and final disposal of this Petition, stay [the ][operation of ][the]impugned consequential order dated [December ][31 ], [2018 ][(Exhibit ][l)' ][the] impugned Demand Notice 31 , 2018 (Exhibit J) and impugned Penalty noticedated December, 31 2O18 (Exhibit K) lA NO: ['f ]OF 2022 Petition uhder Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petrtion, the High Court may be pleased toadvance the hearing of the above Wnt Petition no. 8186 of 2019 kom 1911212022to any date preferably in the Month of November, 2022.to any date preferably in the Month of November, 2022. Counsel for the Petitioners: SRI G. NARENDRA CHETW Counsel for the Respondent No.1 & 2: M/s. K. MAMATA Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HON'BLE [P.SAM KOSHY] AND THE HON'BLE SRI w.P. No.8186 of2Ol9 ORDER:6,r'r [ltorr'lrl.' ][.srr ][,/r/.stt( ][c ][P-SAM K0S.HY)] Whcn thc matter is [taken up ][for ][hearing, learned counsel ][for][he petitioncr submits [that in the light of the ][subsequent]developmcL,rts [that ][have ][been ][transpired, nothing ][further ][remains ][to]be adjudicated [upon ][in ][the ][present ]"vrit [petition'] 2. In vicrv o[ the [:rbovc, ][the ][Writ ][Petition stands dismissed ][as]inlructuous. No [order ][as ][to ][costs.] Consequentlr', [misccllaneous ][petitions pcnding' ][if ][any' ][shall]stand closed. SD/. T. TIRUMALA ASSISTANI.REGlSTRARC)hSECTIdN OFFICER //rRUE coPY// To,'"'1. On" CC to SRI G. NARENDRA CHETTY, Advo-cate i. il; cc io ult. [K. ][MAMATA, ][Advocate ]LO?qql -5. o;; cc i; sRt [cAor ][i;'nnvrei'r ][iuutnh' ] [sollclroR ] oF INDIA [oPUC]4. Two CD CoPiesBNGJP HIGH COURT DATED:2510912023 ORDER WP.No.8186 of 2019 DISMISSING THE WRIT PETITIONAS INFRUCTUOUSWITHOUT COSTS 2. In vicrv o[ the [:rbovc, ][the ][Writ ][Petition stands dismissed ][as]inlructuous. No [order ][as ][to ][costs.] Consequentlr', [misccllaneous ][petitions pcnding' ][if ][any' ][shall]stand closed. SD/. T. TIRUMALA ASSISTANI.REGlSTRARC)hSECTIdN OFFICER //rRUE coPY// To,'"'1. On" CC to SRI G. NARENDRA CHETTY, Advo-cate i. il; cc io ult. [K. ][MAMATA, ][Advocate ]LO?qql -5. o;; cc i; sRt [cAor ][i;'nnvrei'r ][iuutnh' ] [sollclroR ] oF INDIA [oPUC]4. Two CD CoPiesBNGJP HIGH COURT DATED:2510912023 ORDER WP.No.8186 of 2019 DISMISSING THE WRIT PETITIONAS INFRUCTUOUSWITHOUT COSTS lr\[r\rt] 1tr[s ][sr4] .+ot<(cc\lq 0[T [ztfi].c, ItIr r),,7