M/s. Mytrah Ujjval Power Private Limited V. Union of India and 10 others

WP/14624/2022

AI Insights

The case involved M/s. Mytrah Ujjval Power Private Limited, which filed a writ petition against various income tax authorities and the Union of India, seeking a writ of mandamus. The petition aimed to compel the respondents to pass orders on the petitioner's immunity applications dated 26.02.2021 and 02.03.2021 under Section 270AA of the Income Tax Act, related to a penalty notice dated 28.01.2021. The petitioner, represented by counsel, decided to withdraw the petition due to subsequent events, leading to the dismissal of the writ petition by the High Court.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 721578 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-06-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 270 AA of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; B SHARMA; SAPNA REDDY
• Assessee Lawyers: AVINASH DESAI; ASWATTH JANARDHAN
• Keywords: Immunity application; Income Tax; Penalty; Withdrawal of Petition; Writ of Mandamus
• Section: 270AA; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITIO N NO: 14624 OF 2022 Between: M/s. Mytrah Ujjval Power Private Limite_d, Having its registered_office^at, 8001, Srrvey'ruo. totj, O-City, Nanakramguda, gachibowii, Hyderabad - 500 032, Rep' by its Deputy General Manager, Mr. Krishna Rachuri. ...PETITIONER AND 1. Unlon of lndia, Through the Secretary, Ministry of Finance, Government of lndia, North Block, New Delhi 1 10 001. 2. The Principal Commissioner of lncome Tax-lV, Room No 2'1 1, 2nd Floor, A Block, lT tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004' 3. The Deputy Commissioner of lncome Tax, Circle 5(1 ),^Hy^derabad lT Tower, AC Gudrdd, Ivlasab Tank, Hyderabad, Telangana - 500 004. 4. The Assistant Commissioner of lncome Tax, Circle 5('1 ), Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004. 5. The lncome Tax Officer, Circle 5(1), Hyderabad lT'Tower, AC Guards, Ivlasab Tank, Hyderabad, Telangana - 500 004. 6. The National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium' Delhi - '1 10 003. 7. The Additional commissioner of lncome Tax, National-e-Assessment centre, National Faceless Assessment Centre Room No. 401' 2nd Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi -'1 10 003. B. The Joint commissioner of lncome Tax, National-e-Assessment centre, - ftfationat fiieless Assessment Centre Room No. 401, 2nd Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi - 110 003. 9' The Deputy Commissioner of lncome Tax, National-e.ASSeSSment Centre, - Njtlona'i Ficeless Assessment Centre Room No 401, 2nd Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi - 1 10 003. 10.The Assistant Commissioner of lncome Tax' National-e-Assessment Centre' National Faceless n=.\".l.ti\"ii cfi;\" B99; No 401' 2nd Floor' E-Ramp' Jil;ii;;;l N;hru stadium, Delhi - 110 oo3 11 .The lncome-tax Officer, National-e-A^ss9sjm,e,nt-Cgntre National Faceless Assessment Centre noo#ru-o';oi ' zno Floor' E-Ramp Jawaharlal Nehru Stadium, Delhi - 110 003' Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in in\"\"-\"tlJu\"it filed therewith' the High Court may be oleased to issue a writ. orde\"r J, u oir\".tion, particurarrv one in the nature of writ of mandamus declaring t#\"tii* tf tn\" R\"tpondenti in not passing orders in the immunity applicationJ Jitl'a zatoztzozl and O2lo3l2o21 filed bv the petitioner company thereblr not'gi\"'tltg immunity under Section 270 AA of the income tax Act ,. o\",ng\"*iii\",ii irii.ii\"ti\"\", ,r'bitrrrv, illegal. u nconstitutio n a I and in contravention of tn\"'n\"iln'J.onsequentry direct the Respondents grant immunity to the Petitio;;'\";;;pa;t under iection 27OAA of the Act bv considering the immunity \"ppri\"'iiJ' Jlrcd 26102t2o21 and 0210312021 and there bv closing the penalty pilJ\"\"ting' arising ou^t-of and in relating to Notice of P e n a l ty d ate d 2E t o l l 2oz r' \"o\" \"irn g ii e i/ P NL/ s / 2 7 0 A/ 2 02o -2 1 t 1 0 30 1 55 9 7 1 ( 1 ) ...RESPONDENTS r.A.NO :1 OF 2022 with Section 270AA of the Act' l.A.NO:2 oF 2022 Counsel for the Respondent No\"l : SRI'NAMAVARAPU RAJESHWAR RAO(ASSGI) Counsel for the Respondent Nos'2 to 11 :SRl'B'NARSIMHA SHARMA / Ms SAPNA REDDY The Court made the following ORDER PetitionUnderSectionl5lcPCprayingthatintheCirCUmstanCesstated in the affidavit fired in supp-ort'Jt tn\" p\"iition. [he High corrrt may be pleased to direct the Respondents tJlol.tn*itf' pass orders.in the immunity applicatrons dated 26.02.202t ano oz.5e.i62i iii\"iby the Petitioner company in accordance PetitionunderSectionlslCPCprayingthatinthecircumstancesstated in the affidavit titeo in supJott'\"iti\" pt[it6\"' in\" Hiqn court may be pleased to stav arr further p,o.u\"oins5\"\"iti;;;'i;i i;il*l::6f Penattv dated 28 01 2021 il;;;'ridn/ f r.r r-rsr 27 6 ^t 2o2o -2111 030 1 5 5e7 1 ( 1 )' Counsel for the Petitioner : SRI'AVINASH DESAI / SRI'ASWATTH JANARDHAN V THE HON'BLE SRI TICE UJJAL AND THE HON'BLE MRS CE NANDA WRIT PETITION No. 14624 of 2o22 ORDER: eer the Hon'bte Sri Justice Ujjat Bhugan) Heard Mr. Aswatth Janardhan, learned counsei for the petitioner, and Ms. Sapna Reddy, learned counsel for the respondents. Learned counsel for the petitioner submits tirat because of subsequent events, the petitioner would iike to withdraw the writ petition. The writ petition is accordingly dismissed as withdrawn. The miscellaneous applications pending, if any, shall stand closed. There shall be no order as to costs. ,TRUE COPY// SD/-N.RAJAGOPAL ASSISTANT REGISTRAR SECTION OFFICER To 1. One CC to SRI.ASWATTH JANARDHAN, Advocate tOpUCl 2. One CC to SRI.NAII/AVARAPU RAJESHWAR RAO (ASSGt)tOpUCl 3. One CC to Ms.SAPNA REDDY, Advocate (OPUC) 4. Two CD Copies 5. One spare copy S.A sw^ N,' I HIGH COURT DATED:2 410612022 ORDER WP.No.14624 of 2022 DISMISSING THE W.P AS WITHDRAWN WITHOUT COSTS. ? STAT€ [ 2 Ai,l 2tl?2 t) 4. ,-\" .g "