Paras Collins Distilleries Private Limited V. Assistant Commissioner of Income Tax

WP/23356/2022

AI Insights

The case involved Paras Collins Distilleries Private Limited, which filed a writ petition under Article 226 of the Constitution of India against the Assistant Commissioner of Income Tax, challenging an order dated 07.04.2022 under Section 148A(d) of the Income Tax Act, 1961. The petitioner sought to declare the impugned order as void, illegal, and contrary to the Income-tax Act. After some deliberation, the petitioner's counsel decided to withdraw the petition, leading to its dismissal without any order as to costs.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753380 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-06-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Income Tax; Withdrawal of Petition; Writ of Mandamus
• Section: 148A(d)

Judgement Text

" HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY ,THE SIXTH DAY OF JUNE TWO THOUSAND AND TWENTY TWO PRESENT HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 23356 OF 2022 Betvveen: 1 Paras Collins Distilleries Private Limited, Flat No.-,67 8-2-60812, Gaffar Khan Colony, Banjara Hills, Hyderabad- 500034 Rep. by Managing Dtrector, ...PETITIONERS AND 1. Assistant Commissioner of lncome Tax, DCIT, Circle- 5(1), R. No. 344, D- Block, lT Tower, AC Guards, Masab Tank, Hyderabad- 500004. ...RESPONOENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a writ, order or direction' more particularly one in the nature of Writ of Mandamus, by declaring the impugned order U/s 14BA(d) d 07 04'2022 passed by the respondent vide Document ldentification No (DlN) ITBA/AST/F/14 8Al2o22 2311042643056 (1)' as void' illegal and contrary to the ln come-tax Act IA NO: 't oF 2022 Petition under Sectio in the affidavi\" filed in suPP stay all f urther Proceedin passed u/s 148A(d) of the n 151 CPC praying that in the circumstances stated ort of the petition, the High Court may be pleased to gs pursuant to the impugned order dt 07 04 2022 Act by the respondent under section 148A(d) of the a Act vide Document ldentification No. (DlN) ITBA/AST/F/14 BAl2022 2311042643056(1), pending disposal of the above writ petition. Counsel for the Petitioner(s):SRl. DUNDU MANMOHAN Counsel forthe Respondents: J V PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE UJJAL BHTryAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.23356 of 2o22 ORDER: (Per Hon'ble Sri Justice IJjjal Bhuyan) Heard Mr. Dundu Manmohan, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel for Income Ta-x for the respondent. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner has challenged order dated 07.O4.2022 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 (briefly referred to hereinafter as 'the Act'). 3. After hearing the matter at some length' Mr. Dundu Manmohan, learned counsel for the petitioner seeks leave to withdraw the writ petition' 4. Writ Petition is accordingly dismissed on withdrawal. However' there shall be no order as to costs' UB,J & SN,J W.P.No.23556 of 2022 5. As a sequel, miscelianeous applications pending, if any, in this Writ petition, shall stand closed. 2 SD/.B.SATYAVATHI DEPUTY REG-ISTRAR L lr----- SECTION OFFICER To //TRUE COPY// 1. Assistant Commissioner of lncome Tax, DCIT, Circle- 5('1), R. No. 344, D- Block, lT Tower, AC Guards, Masab Tank, Hyderabad- 500004. 2. One CC to SRl, DUNDU MANMOHAN Advocate IOPUC] 3. One CC to SRl. J V PRASAD (SC FOR INCOME TAX) Advocate IOPUC] 4, Two CD Copies 5. One Spare Copy tKv GJP a: HIGH COURT DATED:0610612022 ORDER WP.No.23356 o12022 WRIT PETITION IS DISMISSED ON WITHDRAWAL 1Y 2 s AUE 2trr2 s rnri -) l) + ?- o l} {.- /t) h d-t "