Smt. Jayanthi Puljal V. Assistant Commissioner of Income Tax

WP/20781/2005

AI Insights

The case involves multiple writ petitions filed by various petitioners against the orders issued by the Assistant Commissioner of Income Tax and the Chief Commissioner of Income Tax, directing the petitioners to pay interest under Section 245 D(6) and 245 D(6A) of the Income Tax Act, 1961. The petitioners challenged these orders as illegal, arbitrary, and against the principles of law. However, following the enactment of the Vivad Se Vishwas Act, 2020, which aims to resolve pending tax disputes, the petitioners approached the concerned authorities for a settlement. Upon acceptance of their requests and payment of the due taxes, the petitioners sought to withdraw their writ petitions.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 753470 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 29-11-2021
• 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: MAMATA CHOUDARY
• Assessee Lawyers: B NISHITHA
• Keywords: Income Tax; Interest payment; Vivad Se Vishwas Act, 2020; Writ of Mandamus
• Section: 245(D)(6); 245 D(6A)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) N4ONDAY, THE TWENTY NINTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON,BLE DT. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 13702,20781, 207 86, 207 91. 207 92, 207 97, 20798 & 20799 0F 2005 wP NO.13702 0F 2005: Between: AND Sri. J. Nrupender Rao (lndividual), S/o. Late J.V. Narsing Rao, R/o. Plot No. 381, Road No. 10, Jubilee Hills, Hyderabad ..PETITIONER 1. Assistant Commissioner of lncome Tax, Circle 2(3), Hyderabad. 2. Chief Commissioner of lncome Tax, Aayakar Bhavan, Basheerbagh,tl yderabad. PONOENTS Petition under Article 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, direction or order especially in the nature of writ of mandamus declaring the order dated especially in the nature of writ of mandamus declaring the order dated 20-4-2005 issued by the 1st Respondent directing the petitioner to pay interest under Section 245 D (6) of the lncome Tax Act 1961 in a sum of Rs. 10,91,2931 as illegal, arbitrary and against the principles of Law. WPMP. NO: 17380 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 interest in a sum of Rs. 10,91 ,293 quantified as payable by the 1st Respondent by his order dated 20-4-2005 under Section 245 D(6) of the lncome Tax Act, '1961 WP NO: 20781 OF 2005 Between: Smt. Jayanthi Puljal, W/o Vijaya Chandra Puljal, Rl/o Flat No. 206 My Home Fernhill Apartments, Rajbhavan Road, Somajiguda, Hyderabad UOOO.93rr,r,o*r* 1. Assistant Commissioner of lncome Tax, Circle 2(3), Hyderabad 2. Chief Commissioner of lncome, Tax Aayakar Bhavan, Basheerbagh, Hyderabad .,.RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased AND 1 to issue a writ, dire:tion or order especially in the nature of writ of Mandamus declaringtheorderrated20.04.2005issuedbythelStRespondentdirectingthe petitioner to pay inte est under Section 245 D (6A) of the lncome Tax Act 1961 in a sum of Rs. 5,47,3251 as illegal, arbitrary and against the principles of law WPMP NO: 26550 Ol 2005 -- petition under Secttn 151 CPC praying that in the circumstances stated in the affidavit filed in t Jpport of the petition, the High Court may be pleased stay the collection of interesl in a sum of Rs.5,47,325/- quantified as payable by the l st Respondent by his o der dated 20-04-2005 under Section 245 D (6A) of the lncome Tax Act, 1961 WPN O:20786 0 2t 05 Between: Smt. J. Sarith r Rao, Wo. J. Naresh Kumar 1-2-41218, Gagan Mahal Colony, Domalguda, H 'derabad-S00 029' ...pETt,oNER AND Petition unde Article 226 of the constitution of lndia praying that in the circumstances state lin the affidavit filed therewith, the High Court may be pleased to issue a writ, dirt ction or order especially in the nature of writ of lvlandamus declaring the order dt. 20-4-2005 issued by the 1st Respondent directing the petitioner to pay int( rest under section 245 D(6A) of the Income Tax Act 1961 in a sum of Rs. 5,58,897 - as illegal' arbitrary, and against the principles of law' WPMP. NO: 26556 C F 2005 Petit,on u\"de Section 151 CPC praying that in the circumstances stated in the affidavit filed in iupport of the petition, the High court may be pleased to stay the collection of int€ :est in a sum of Rs. 5,58,897/- quantified as payable by the 1st Respondent by his r rder dt. 20-4-2005 under section 245 D(6A) of the lncome Tax Act, 1961. WP NO: 20791 OF 2 )05 Betwee n: Plot.No.38'1 , Road .No. 10 ...PETITIONER 1. Assistant Com nissioner of lncome Tax, Circle 2(3)' Hyderabad' i. cil;i'il;;is, ioner or tniome rax Aavakar Bhivan,'Bashe\"'o'9[J]t$\"r13!ft9i, Smt. J. Rajy( laxmi, W/o. J. Nrupender Rao Fl/o Jubilee Hills, i yderabad - 500033. AND 1. Assistant Con missioner of lncome Tax, Circle 2(3) Hyderabad. 2. Chief Commis ;ioner of lncome Tax, Aayakar Bhavan tutnu\"rbrnn#{X\"o,ft38$;, Petition und€' Article 226 of the Constitution of lndia praying that ln the circumstances state I in the affidavit filed therewith, the High Court may be pleased 3 to issue a writ, direction or order especially in the nature of writ of mandamus declaring the order daled 20-4-2005 issued by the 1st respondent directing the petitioner to pay interest under section 245 D (6A) of the income tax act 1961 in a sum of Rs.5,33,4721- as illegal, arbitrary and against the principles of law. WPMP. NO: 26561 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 stay the collection of interest in a sum of Rs.5,33,472l- quantified as payable by the 1st respondent by his order daled 2O-4-2O05 under section 245 D (6A) of the income tax act 1961 . WP NO: 20792OF 2005 Between: AND '1 . Assistant Commissioner of lncome Tax, Circle 2(3) Hyderabad. 2. Chief Commissioner of lncome Tax, Aayakar Bhavan t\"tn\"\"rbrql#rrXfft3Efli, Petition under Article 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, direction or order especially in the nature of writ of mandamus declaring the order dated 20-4-2005 issued by the 1st respondent directing the petitioner to pay interest under section 245 D (6A) of the income tax act 1961 in a sum of Rs.19,60,2491- as illegal, arbitrary and against the principles of law. WPMP. NO: 26562 OF 2005 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petitlon, the High Court may be pleased stay the collection of interest in a sum of Rs.1 9,60,249l- quantified as payable by the 1 st respondent by his orders dated 20-04-2005 under section 245 D (6A) of the income tax act 1 96 1 WP NO: 20797 OF 0 Between: Sri Vi.iay Chandra Pullal, S/o. Late P.V.Hanumantha Rao Rl/o.Flat.No.206, My Home Fernhill Apartments Rajbhavan Road Somajiguda, Hyderabad..;?9$?3fu \" Sri J. Naresh Kumar (lndividual), S/o. Late Sri J.V. Narsing Rao, 1-2-41218, Gagan Mahal Colony, Domalguda, Hyderabad - 500 009. ...pE,rroNER AND Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased 1. Assistant Commissioner of lncome Tax Circle 2(3), Hyderabad. 2. Chief Commissioner of lncome Tax,, Aayakar Bhavan, Basheerabagh, HYderabad ...RESP.NDENTS .1 to issue a writ, directic n or order especially in the nature of writ of mandamus declaring the order dalyd 20-4-2005 issued by the 1st Respondent directing the petitionertopayinteres:underSection245(6A)ofthelncomeTaxActl96lina sumofRs.5,1O,B43/-asillegal,arbitraryandagainsttheprinciplesoflaw' F2 the affidavit filed in sup tort of the petition, the High court may be pleased to stay the collection of interes, in a sum of Rs. 5,10,843/- quantified as payable by the 1st Respondent by his ordr r daled 20-4-2005 under Section 245 D(6A) of the lncome Tax Act, 1961 WP NO: 20798 0F 2005 Between: WPMP. NO: 26567 Petition under St AND WPMP. NO: 26568 OF: Petition under S AND )05 ffin 151 CPC praying that in the circumstances stated in 005 ,ction t St CPC praying that in the circumstances stated in Sri J. Naresh Ku nar (HUF), S/o. late S! !,Y. Narsing rao 1-2-41218' Gagan Mahal Colony, Do nalguda, Hyderabad-SO0 029' ...pETt,oNER 1. Assistant Commis ;ioner of lncome Tax, Circle 2(3), Hy-derabad, 2, Chief Commissior er of lncome Tax, Aayakar Bhavan, Elasheeroagh,ll[B?133ft?l Petition under A licle 226 of the constitution of lndia praying that in the circumstances stated ir the affidavit filed therewith, the High Court may be pleased to issue a writ, directi rn or order especially in the nature of writ of Mandamus declaring the order dt 20-4-2005 issued by the 1st Respondent directing the petitioner to pay interer t under Section 245 D(6A) of the lncome Tax Act 1961 in a sumofRs.5,1O,1O5/-a;illegal,arbitrary,andagainsttheprinciplesoflaw' the affidavit filed in su; port of the petition, the High court may be pleased to stay the collection of interes:.in a sum of Rs. 5,'10,105/- quantified as payable by the 1st Respondent by his ord rr dt. 20-4-2005 under section 245 D(6A) of the lncome Tax Act, 1961. WPNO: 20799 OF 2001 Between: M/s. Excel Engin:ering Ltd.,, (Formerly known as P-e^nnar Engineering LtIt) lld Fioor, Saptagiri Tow6rs, Begumpet, Hyderabad-500016 Repby its Director Dr. A. Rajender, : i/o. A. Srinivas Rap ...pETt,oNER 1. Assistant Commi ,sioner of lncome Tax, Circle 2(3) Hyderabad 2. Chief Commissio ter of lncome Tax, Aayakar Bhavan Basheerbaglhtl$ffi3eftr. Petition under r riicle 226 of the constitution of lndia praying that in the circumstances stated irthe affidavit filed therewith, the High Court may be pleased 5 to issue a writ, direction or order especially in the nature of writ of mandamus declaring the order dated 20-4-2005 issued by the 1st respondent directing the petitioner to pay interest under section 245 D (64) of the income tax act 1961 in a Sum of RS'22,38,129/. aS illegal, arbitrary and against the principles of law. wPMP. NO: 26569 OF 2005 ffin151CPCprayingthatinthecircumstancesStatedin the affidavit filed in support of the petition, the High court may be pleased stay the collection of interest of sum of Rs.22,38,129/- qualified as payable by the '1st respondentbyhisorderdaled20-04.2005undersection245D(6A)oftheincome tax act 1961. Counsel for the Petitioner: Ms. B' NISHITHA, COUNSEL FOR M/s. R. S. ASSOCIATES (ln all the Writ Petitions) Counsel for Respondents: Ms. MAMATA CHOUDARY, SENIOR SC FOR INCOME TAX (ln all the Writ Petitions) The Court made the following: COMMON ORDER / HONOURABLIi SRI JUSTICI UJJAL I]HUYAN ANI) HONOURA BLE DR.J USTICE CH I LLA KI.- R SU NIAI,ATHA W.P.Nos.1'702, 20781. 20786.2079 t, 207 92, 207 97, 2A7 98 & 20799 ()F 2005 COMMON O @{P\", uon'ble Sri Justice lJjial Bhuytul Heard A ts.B.Nishitha, learned counsel for the petitioners and Ms.Mamta Cl oudhary, leamed Senior Standing Counsel for the Income Tax Dt partment for respondents. 2. Learned counsel for the petitioners submits that in terms of the Vivad Se Vi ,was Act, 2020, petitioners have approached the concemed autl orities for settlement ol their dr.Les. Ar-rrhorities have accepted the r:quest of the petitioncrs, rvhercattcr petitioners have paid the incor re tax dues on setrlernent under. Section 5t 3 ) of tlie aforesaid Act. In that view of thc matrcr, petitioners seek libcrty to withdraw the lrit petitions. Cor.rsidering the above, liberty as sought for is granted. 3. Writ pet; .ion is disposed of on withdrawal. Miscella reous applications,, if any pending. shall stand closed. No costs 4 5 I //TRUE COPY/i SD/. K.ONESIM ASSISTANT REGISTRAR Qb SECTION OFFICER To, 1. 2. 3. 4. MBC One One Two One CC to M/s. R S. Associates Advocate IOPUCI CC to Ms. Me mata Choudary, Senior SC for lncome Tax(OPUC) CD Copies Spare Copy tur 7 HIGH COURT DATED: 2911112021 $ 1 H€ ST o ( ( a o c) 2 7 DEC 1s21 C') *. ;l}:1-.,.,-'r\"1' COMMON ORDER WP NO : 1i,7 02, 207 81, 207 86, 207 91, 207 92, 207 97, 20798 & 20799 0F 2005 E ISPOSING OF THE WRIT PETITIONS AS WITHDRAWN, WITHOUT COSTS > A 1,rg- 2il (rt (i "