Power Grid Corporation of India Ltd. (SRTS-1) V. The Commissioner of Income Tax (TDS)

WP/20516/2005

AI Insights

The case involves the Power Grid Corporation of India Ltd. (Petitioner) challenging notices issued by various Income Tax authorities (Respondents) under Article 226 of the Constitution of India. The notices demanded details of bank accounts and a list of debtors to recover substantial sums for the assessment years 2004-05 and 2005-06, which the petitioner contested as illegal and arbitrary. Additionally, a stay on the collection of disputed taxes was sought. The court's decision to dismiss the writ petition as infructuous suggests that the issues raised may have been resolved or rendered moot by subsequent events or legal developments.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 693582 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 16-03-2020
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S R ASHOK
• Assessee Lawyers: S RAVI
• Keywords: Arbitrary; Assessee in default; Disputed taxes; Illegal; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTEENTH DAY OF IVARCH TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE M. S. RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T. AMARNATH GOUD Between: AND 1 2 3 Power Grid Corporation of lndia Ltd. (SRTS-1), M.C.H. Complex, R.P. Road, Secund e rabad-500 003, Rep. by its Deputy General l ,4anager (Finance) tr,/ r. N.P. Rangan, aged about 49 yrs, S/o. Late Sri V.S. Narasimhan, ...pETtTtoNER The Assistant Commissioner of lncome Tax (l/c), Circle 15(1), Aayakar Bhavan, L. B. Stadium Road, Basheerbadh, Hyderbad The Deputy Commissioner of lncome Tax, Circle 14(3), Aayakar Bhavan, L.B. Stadium Road, Basheerabad, Hyderabad, The Commissioner of lncome Tax (TDS), Aayakar Bhavan, L.B. Stadium Road, Basheerabad' Hyderabad' ...RES'.NDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order especially in the nature of writ of [Vlandamus declaring the notice dt. 8-9-2005 issued by the '1 st Respondent treating the petitioner as an assessee in default and directing the petitioner to submit the details of the bank accounts operated by the Petitioner and the list of Petitioner's debtors to recover a sum of Rs. 3,16,07,393/- and Rs. 2,70,95,7151- (totaling Rs. 5,87,03,108/- )for the assessment years 2004-05 and 2005-06 as being illegal, arbitrary, and against the settled principles of law. WPMP. NO: 26168 OF 2005 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 stay the collection of disputed taxes in a sum of Rs. 3,16,07,393/- and Rs. 2,70,95,7151- (Totaling Rs. 5,87,03,108/-) for assessment years 2004-05 and 2005-06. Counsel for the Petitioner: SRI S. RAVI Counsel for Respondents: SRI S. R. ASHOK Sr. SC FOR INCOME TAX The Court made the following: ORDER WRIT PETITION NO:20516 OF 2005 'lllll llONOt lt lll I Sltl.,l sll( l'. l.S.lt. 1. ('ll. ]il)lii, Il. o ' rtrl 't'Hl.t Ito or R. tlt.t. stit .,1. s I t('t. 1. . l tt I I (;()t l) Vlll-f l'l11'l'l'lON No.20516 of 2(X)5 ORDIill, '. tPer li,t,t blc' . t i .lti:titL l . IituttrrcItrrittIrtt lt.tto) I-carned c(,Lrnscl lor pe-tiiioncr lilcd u lctter clt.ll-03-2020 betorc the [ie0.istrrr (Juclicili). lli_qh ('oult lirr thc Statr- rl\"le'langanu. lirdcrabaci statilrll Lhat tlrc caLrsc irr tlrc 'r'it l'ctilion ras becorrrc in liuc Irro r-rs Ilccordini,. thu sarrre . this lrit l)ctition is .lisrrrisscrl .rs ir-,li'Ltcl.rroLts. () J o:it . As a scttLr.'1. ,lic ,ri:;e clllrrri'()Lrs l)clitiun:.,. il anr :crrtlinq. shull s,.ll ntl c ltlscci //TRUE COPY// To.'1. One CC to Sri S Flavi Advocate [OPUC] i. 5;; cc io sti 5 n Asr,ok, sr' SC for lnbome Tax [OPUC] 3. Two CD CoPies T/BC SD/. CI] VENKATESHWAR ASSIST GISTRAR SE CTI N OFFICER *4- Hlt3H COURT MSR,J & TA,J DATED: 1610312020 ORDER WP.No.20516 of 2005 DISMISSING THE WRIT PI=TITION AS T4I(. S 1 /a. fl n ii 2mil P Ii 4 I o o -L INFRLJCTUOUS, WIT H ()UT COSTS x "