Case LawHigh Court › Wp/9103/2011 Of M/S.priya Aqua Farms v....

Wp/9103/2011 Of M/S.priya Aqua Farms v. The Director General Of Income Tax(Inv)

High Court 26 Apr 2011 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/9103/2011 Of M/S.priya Aqua Farms v. The Director General Of Income Tax(Inv)
Date of order
26 Apr 2011
Assessment year(s)
2000-2001, 2000-01, 1999-2000, 2001-02
Outcome
Dismissed

Case summary

In Wp/9103/2011 Of M/S.priya Aqua Farms v. The Director General Of Income Tax(Inv), the High Court (2011) 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.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY , THE TWENTY SIXTH DAY OF APRIL TWO THOUSAND AND ELEVEN :PRESENT: HON'BLE SRI JUSTICE V.V.S.RAOANDHON'BLE SRI JUSTICE RAMESH RANGANATHANWRIT PETITION NOS: 9090, 9092 and 9103 of 2011 WP.No. 9090 of 2011:Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. ..... PETITIONER .....RESPONDENT Petition Under Article 226 of the Constitution of India praying that inthe Circumstances stated in the Affidavit filed herein, the High Court may bepleased to pass an order or direction especially one in the nature of writ ofmandamus holding the order of the Respondent dt. 30-03-2010 in F.No. DGIT(Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay2000-2001 as being illegal, arbitrary and unreasonable and set aside the same andconsequently direct the Respondent to grant waiver of interest Rs.48,75,695 to thePetitioner for Ay 2000-01. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATECounsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOMETAX) WP.No. 9092 of 2011:Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. ..... PETITIONER Petition Under Article 226 of the Constitution of India praying that inthe Circumstances stated in the Affidavit filed herein, the High Court may bepleased to pass an order or direction especially one in the nature of writ ofmandamus holding the order of the Respondent dt. 10-12-2010 in F.No. DGIT(Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay1999-2000 as being illegal, arbitrary and unreasonable and set aside the same andconsequently direct the Respondent to grant waiver of interest Rs.23,76,542 to thePetitioner. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATECounsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOMETAX) WP.No.9103 of 2011: Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. ..... PETITIONER .....RESPONDENT Petition Under Article 226 of the Constitution of India praying that inthe Circumstances stated in the Affidavit filed herein, the High Court may bepleased to pass an order or direction especially one in the nature of writ ofmandamus holding the order of the Respondent dt. 30-03-2010 in F.No. DGIT(Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay2001-02 as being illegal, arbitrary and unreasonable and set aside the same andconsequently direct the Respondent to grant waiver of interest Rs.80,24,686 to thePetitioner for Ay 2001-02. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATE Counsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOMETAX) The Court at the stage of admission made the following ORDER To, //TRUE COPY// Sd/- R.L.N.CHARYULUASSISTANT REGISTRAR SECTION OFFICER One Fair copy to the Honourable Sri Justice V.V.S.Rao (for his Lordshipskind perusal) One Fair copy to the Honourable Sri Justice Ramesh Ranganathan (for hisLordship kind perusal) 1 The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. 2) 3 CCs to SRI. K.VASANTKUMAR Advocate 3) 3 CCs to SRI. J.V.PRASAD (SC FOR INCOME TAX) High Court Of A.P. Hyd. 4) 8 LR Copies5) The Under Secretary, Union of India, Ministry of Law, Justice and CompanyAffairs, New Delhi.6) The Secretary, A.P. Advocates Association Library, High Court Buildings,Hyderabad. 7) Two CD Copies. HIGH COURT VVSRJ & RRJ DATED: 26-04-2011 ORDER To, //TRUE COPY// Sd/- R.L.N.CHARYULUASSISTANT REGISTRAR SECTION OFFICER One Fair copy to the Honourable Sri Justice V.V.S.Rao (for his Lordshipskind perusal) One Fair copy to the Honourable Sri Justice Ramesh Ranganathan (for hisLordship kind perusal) 1 The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. 2) 3 CCs to SRI. K.VASANTKUMAR Advocate 3) 3 CCs to SRI. J.V.PRASAD (SC FOR INCOME TAX) High Court Of A.P. Hyd. 4) 8 LR Copies5) The Under Secretary, Union of India, Ministry of Law, Justice and CompanyAffairs, New Delhi.6) The Secretary, A.P. Advocates Association Library, High Court Buildings,Hyderabad. 7) Two CD Copies. HIGH COURT VVSRJ & RRJ DATED: 26-04-2011 ORDER WP.NOS. 9090, 9092 AND 9103 OF 2011 WRIT PETITIONS ARE DISMISSED AT THE STAGE OFADMISSION AND WITHOUT COSTS
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