SHRI BALAKISHAN AGARWAL, HYD. V. ASST. COMMISSIONER OF INCOME TAX AND 2 OTHERS

WP/4409/2008

AI Insights

The case involved a writ petition filed by Shri Balakishan Agarwal, challenging the orders of the Central Board of Direct Taxes (CBDT) regarding the waiver of interest on delayed tax payments. The petitioner sought relief under a specific notification that allowed for waivers under certain circumstances, which he claimed were met. However, during the proceedings, it was reported that the petitioner had passed away, leading to the dismissal of the petition as infructuous. The court advised that any remaining grievances could be pursued by the petitioner's legal heirs.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 760780 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 29-11-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V RAGHURAM
• Keywords: Advance tax; Income Tax; Legal heirs; Waiver of interest; Writ of Mandamus
• Section: 234B; 234A; 234C

Judgement Text

"[ 32s51 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE TWENTY NINTH DAY OF NOVEN/BER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO:4409 OF 2008 Between: Shri Balakishan Agarwal, Proprietor of M/s. B.K. Sanitation, D.No. 4-1-460, Troop Bazar, Hyderabad. ...PETITIONER AND 1 Asst. Commissioner of lncome Tax, 7th Floor, lncome Tax Towers, A.C. Guards, Hyderabad. Director General of lnvestigation, 7th Floor, lncome Tax Towers, A.C. Guards, Hyderabad. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi-1 10 001, Rep.by its Chairman. ..,RESPONDENTS 2 J Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ direction or order in the nature of writ of Mandamus holding that the orders of 3rd Respondent in F.No. 400i29/2002-lT (B) Dt. 26-6-2006 as being arbitrary, unreasonable and illegal to the extent of taking away the remedy of waiver of interest that was consciously provided by the 3rd respondent in Para 2 clause (b) of the Notification No. 400/234l95-lT (B) dt. 23-5- 1 996 giving relief to the assessess' who were othenvise p revented by sufficient cause in not paying advance tax and other taxes due thereby inviting levy of interest under sections 234A, 2348 and 234C of the lncome Tax Act, 1961 and consequently hold that the petitioner is entitled to waiver of interest of the extent of Rs.4,01,3791 (for the period B-10-2003 till September 2005) by virtue of Notification equity. No 4001234t95-lT(B) dt. 23_S-1996 or even otherwise in Counsel for the petitioner: Sri. A. V. Raghu Ram Counsel for the Respondents: Sri. J.V. prasad (SC for Income Tax) The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHIJYAN THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY ORDER: per the Hon'bte he Chiel Justie Ujjol Bhusan) Heard Mr. Vinod, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel for Income Tax Department appearing for the respondents. 2. Learned counsel for the petitioner submits that petitioner has expired during the pendency of the writ petition, though he is not very certain about the exact date of death of the petitioner. 3. Be that as it may, having gone through the materials on record ^/e are of the view that the writ petition has become infructuous at this distant point of time. However, il any cause survives, it would be open to the legal heirs of the petitioner to seek redressal of their grievance before the appropriate forum in accordance with law. 4 Subject to the above, writ petition is dismissed. AND WRIT PETITION No.44Q9 of 2OO8 Miscelianeous applications pending' if any' shall stand closed. Hou'ever, there sha11 be no order as to costs' SD/-I. NAGALAKSHMI DEPUTY REGISTRAR SECTION OFFICER To, ,TRUE COPY// '1 . One CC to Sri. A. V. Raghu Ram, Advocate IOPUCI 2. One CC to Sri. J V. Prasad SC for lncome Tax[OPUC] 3. Two CD Copies TJ GJP *_/ HIGH COURT DATED: 2911112022 ORDER WP.No.4409 of 2008 DISMISSING THE WRIT PETITION WITHOUT COSTS. (,5 J' : ) o l.l r I o s + : s, =r rt I u- "