A.P.POLLURION CONTROL BOARD, HYDERABAD V. THE CHIEF COMMISSIONER OF INCOME TAX, HYDERABAD-IAND ANOTHER

WP/670/2010

AI Insights

The case involves the A.P. Pollution Control Board, which sought to challenge an order from the Chief Commissioner of Income Tax, Hyderabad, regarding tax exemptions under section 10(23C)(iv) of the I.T. Act for the assessment years 2003-04 to 2008-09. The petitioner filed a writ petition under Article 226 of the Constitution of India, along with an interim application (I.A.No.1 of 2021) to withdraw the petition following the Direct Tax Vivad se Vishwas Scheme, 2020. This scheme allows for the resolution of tax disputes, and the petitioner opted to withdraw the case in light of the orders received under this scheme.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 760869 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2021
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 10(23C)(iv) of the I.T. Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: Y RATNAKAR
• Keywords: Direct Tax Vivad Se Vishwas Scheme; Exemptions; Tax demand; Withdrawal of writ petition; Writ of Certiorari
• Section: 10(23c)(iv)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE SEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRIJUSTICE T.VINOD KUMAR 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 Between: A.P.Pollurion Control Board, HYDERABAD, Shri.K.Madhusudhana Rao, l.A.S., Paryavarana Bhavan, Sanathnagar, Hyderabad ...PETITIONER AND 1 2 The Chief Commissioner of lncome Tax, Hyderabad-|, Hyderabad The Dy.Director of lncome Tax, (Exemptions)-ll, Hyderabad ...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 issue a writ in the nature of Certiorari or any other writ order or direction quashing the order of the respondent No.1 passed u/s 10(23C)(iv) bearing F.No.CC/Tech.1l22B(375)l0S-10, dated 10.12.2009 as arbitrary,illegal and contrary to section 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 years 2003-04 to 2008-2009 lA NO: 1 OF 2021 IN/AND WRIT PETITION N0:670 OF 20'10 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, in view of the order in Form No. 3 dt 251812020 and 1511012020 issued by the Learned CIT ( exemptions ) Hyderabad at Vizag, the Honble 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 the interest of justice WP NO: 670 OF 2010 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 SC FOR INCOME TAX The Court made the following: HONOURABLE THE ACTING CHIEF' JUSTICE SRI M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUS?ICE T.VINOD KUMAR I.A, No.1 of 2O2l IN AND W.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 seeking permission to withdraw the writ petition in view of the order in Form No.3 dated 25.O8.2020 and 15.10.2020 issued by the learned CiT, Hyderabad atYizag passed under the Direct Tax Vivad se Vishwas Scheme, 2020. 2. Having regard to the said plea, I.A.No.1 of 202 1 is ordered and the writ petition is dismissed as withdrawn. In the event, the petitioner does not get favourable relief under the said scheme, it is granted liberty to revive this writ petition. //TRUE COPY// SD/-B.SAryAVATHI ASSISTANT REGISTRAR GL I I SECTION OFFICER To, 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. Y Ratnakar Advocate [OPUC] 4. One CC to Sri. J V Prasad, SC for lncome Tax [OPUC] 5. Two CD CoPies. 6. One Spare CoPY. Ptu 3. Pending miscellaneous petitions, if any, in this writ petition sha11 also stand dismissed. No costs. HIGH COURT DATED:0710912021 ORDER WP.No.670 of 2010 Allowing the lA and Dismissing the WP As withdrawn Without costs. t{E SI AfF 1 k J ) 2 7 sEP2021 -( k ?,DL4 "