THE COMMISSIONER OF INCOME TAX, (CENTRAL), V. THE INCOME TAX SETTLMENT COMMISSION AND ANOTHER,

WP/19190/2008

AI Insights

The case involves a writ petition filed by the Commissioner of Income Tax, Basheerbagh, Hyderabad, challenging an order from the Income Tax Settlement Commission, Additional Bench, Chennai. The petitioner sought to declare the commission's order as illegal, arbitrary, and violative of natural justice. The High Court's decision to dismiss the petition was influenced by a similar previous case, W.P.No. 19192 of 2008, which had set a precedent. The court's decision was delivered by the Hon'ble Chief Justice Ujjal Bhuyan and Justice N. Tukaramji.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 753098 (HC-HYDERABAD)
• Appeal Type: Others
• Pronouncement Date: 05-01-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No. 19192 of 2008
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: A PRABHAVATI
• Assessee Lawyers: J V PRASAD
• Keywords: Income Tax; Natural Justice; Settlement commission; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"The Commissioner of Basheerbagh, Hyderabad. lncome Tai, (Central) Aayakar Bhavan, ...PETITIONER AND HIGH couRr' ?1 llB:Itl'^S: lEL:*o o* o (SPecial Original Jurisdlcttonl THURSDAY ,THE FIFTH DAY OF JANUARY .NI'IO iITOUSNND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITIO N NO: 19190 0F 2008 1. The lncome Tax Settlment Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai. 2. M/s. Sai Dharsan Media Network Private Limited, 9-1-22211, C.B.M. Compound, Visakhapatnam, Andhra Pradesh. ...RESPONDENTS Petition under Arlicle 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 of mandamus or any other appropriate writ or order or direction in the nature of a Writ of declaring the order of the Settlement Commission (lT & WT), Additional Bench, Chennai in SA No. AP/HD51/06-0712}fi daled 18-3-2008 as highly illegal, improper, arbitrary, unjust, violative of the principles of natural justice and to set aside the same l.A. NO: 1 OF 2008(WPMP. NO: 25023 OF 20081 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 suspend the order of the Settlement Commission (lT & WT), Additional Bench, Chennai in SA No. AP/HD51/06-07l23llT daled 18-3-2008, pending disposat of the writ petrtion Counsel for the Petitioner: SRl. J. V. PRASAD (SC FOR INCOME TAX) Counsel for the Respondent No.1: GP FOR INCOME TAX Counsel forthe Respondent No.2: M/s. A. PRABHAVATI FOR R.S. ASSOCIATES The Court made the following: ORDER t 3311 l I Between: THE HON'B LE THE CHIEF JUSTICE UJJAL BHUYAN AND ORDER: (Per the Hon'ble the Chief Justice tJjjal Bhugan) Heard Mr. Ajay Kulkarni, learned counsel representing Mr. J.V.Prasad. learneci Standing Counsel, Income Tax Department for the petitioner and Ms. A.Prabhavati, learned counsel for respondent No.2 2. Challenge made in this writ petition is to the order dated 18,03.2008 passecl by the Settlement Commission. Commissioner of Income Tax is the petitioner in this writ petition. 3. Similar challenge made by the Revenue in W.P.No. l9l92 of 2008 was dismissed on 03.01.2023. 4 . Foliowing the aforesaid order, the present Writ Petition is also dismissed. However, there shall be no order as to costs. THE Hpx,BrE SBIJUSTICE N. TUKARAMJT IVEII IETIIIoN No.19l9o of 2ooB HC] & NTRJ W. P.No. 191 9O.of 2OO8 5. As a sequel, miscellaneous applications pending, if any, in this Writ Petition, shall stand closed. To, BM Sd/-MOHD SANAULLAH ANSARI ASSITANTB,EGISTRAR //TRUE COPY// crp SECTION OFFICER 1. Two CCs to GP FOR INCOME TAX ,High Court for the State of Telangana,at HyderabadlouTlOne CC to SRl. J. V. PRASAD (SC FOR TNCOME rAX) [OPUC] 2. One CC to M/s. A. PRAVHAVATI FOR R.S. ASSOCIATES , Advocate [oPUC] 3. Two CD copies - 2 BS I I HIGH COURT DATED:0510112023 ORDER WP.No.19190 of 2008 1 h h.Y R- a.l ,F q*) ,? .1 1., DISMISSING THE WRIT PETITION WITHOUT COSTS i I I @,x6 )o' "