APR JEWELLERS PRIVATE LIMITED V. The Commissioner of Income Tax (Appeals)

WP/13926/2022

AI Insights

The case involves APR Jewellers Private Limited, which challenged the conditional stay imposed by the Income Tax Commissioner on the recovery of an outstanding tax demand for the assessment year 2017-18. The petitioner argued that the requirement to deposit 20% of the demand to avoid being treated as in default was arbitrary and violated principles of natural justice and Article 14 of the Constitution. The High Court had previously directed the Commissioner to decide on the stay petition within six weeks, but the subsequent order still required the deposit. The court found that the Commissioner, as a quasi-judicial authority, should not be bound by administrative circulars and must apply his own judgment based on the case's specifics.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753388 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 22-04-2022
• Assessment Year: misc
• Other Referred Cases: Principal Commissioner of Income Tax vs. L.G. Electronics India Private Ltd
• Laws Referred To: Income Tax Act, 1961, Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K RAJI REDDY
• Assessee Lawyers: SRIRIPURAM KESHAVA
• Keywords: Assessment Order; CBDT guidelines; Natural Justice; Stay Petition; Writ of Mandamus
• Section: 143(3)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE SRIJUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 1 3926 0F 2022 Betwee n: AND APR JEWELLERS PRIVATE LIVITED, (pan No AALCA3233D) Rep. Bv tts It4anaging Director Sri Rama Krshna Rebdy Ambati, Office atll.flo.'a-_O-_2g0, Flat No.3, Qloynd Floor, S_4-Tirumata T5wers, Opp. Hotel Centrif -parf