Union of India, Ministry of Finance, Rep by the Principal Commissioner of Income Tax, Telangana V. Sri Venkateswara Swamy Devasthanam

WP/18335/2024

AI Insights

The case involved a writ petition filed under Article 226 of the Constitution of India by the Union of India, Ministry of Finance, represented by the Principal Commissioner of Income Tax, Telangana, against an order passed by the Income Tax Officer (Exemptions). The petition sought to declare the impugned order as illegal, without jurisdiction, and violative of the principles of natural justice and fundamental rights under Article 14. The respondents included Sri Venkateswara Swamy Devasthanam, represented by its Executive Officer. The legal representatives for the respondents did not object to the withdrawal of the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 702470 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 05-08-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; A RADHA KRISHNA
• Assessee Lawyers: V RAO
• Keywords: Certiorari; Certiorari; Fundamental rights; Income Tax; Jurisdiction; Natural Justice; Writ petition
• Section: 63(1)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVONDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 18335 OF 2024 [3411 ] Betwee n: P ETiTIO 1.1E R Al ID 1 Ur:on cf lndia, i ;!inisiry oi Finance, Rep by the Pi'l;'lcipal Cr;:i Corr:rssior:r of lncome tax, Telangana The lncome Tax Officer Exemptions, 3 Aayakar Bhavan Basheerbagh Hyderabad, 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, order or direction more particularly in the nature of Certiorari declaring impugned Order No. F. No.ITO(E)/W-1(3)/ Hyd /Consequential 12024-205 dated 02-05-2024 vide DIN No ITBA/GEA/IV1/25012024' 2025110645961 63(1) for the AY. 2013-14, passed by the 2nd respondent, as illegal, wholly without jurisdiction, violative of principles of natural justice and fundamental rights of the Petitioner under Article 14 and consequently quash the same, restrain the Respondents from taking further action in purcuance to the 2 sa me 1 Sri Venkatewsara Swamy Devasthanam, S.No.6, Jamalapuram, Jamalapuram 507201 , Telangana, rep by its Executive Officer, Kothuru Jaganmohan Rao, S/o. Late Radhakrishna N4ufihy, aged about 55 'y'eai's R/o. Khammam, Telangana, ...RESPONDENTS Petition under section 1 5 i cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to restra!n the Respondents from taking any fudhe!- action in pursuance to the lA NO:2 OF 2024 impug ned t2024-205 consequential order No. F.No. ITO(E)/W_1(3y Hyd /Consequential dated 02-05-2024 vide DtN No. tTBAtGEAtMt2SOl2O24- 202511064596163(.1 ) passed by the 2nd respondent. counsel for the petitioner: sRr v. RAJESHWAR RAo, RE,RESENTTNG FoR SRI E. HARI BABU COUNSEI fOr thE RESPONdENT NO.1: SRI B. MUKHERJEE, REPRESENTING FOR GADTPRAVEEN KUMAR Dy. SoLtClToR GEN. oFl-Nr;jA- Counsel for the Respondent No.2: SRI A. RADHA KRISHNA. SC FOR INCOME TAX DEPA.RTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL THE HONOURABLE SRl JUSTICE NAMAV 33 ARAPU RAJESHWARRAO AND N o24 18 5 of 2 ON o. o ER FP @er Hon'bte SP'J) Sri V' Rajeshwar Rao' learned counsel representlng Hari Babu' learned counsel for the petitioner(s) ' seeks to anv this petition with the liberty to file afresh' if occasion Sri E. withdr arlses. 2. Sri B' Mukherjee' learned counsel representing Sri Gadi Praveen Kumar' learned Deputy Solicitor General of India' for the respondent(s)-Central Government and Sri A' Radha Krishna' learnec Senior standing counsel for Income \"* j:':::\":t' \"' the respondent(s)-Income Tax Department' have no objectron' 3. Accordingly' the Writ Petition is dismissed as withdrau'n with the liberty prayed for' No costs' rnterrocutory applications, if any pending, sha1l also stand closed. ^.r,.?I;{ffJt-,QtH 111RUE coPYll SEcTloN oFFlcER \"iHiE?E€'::E$llliTJ:ffiiH:\"'ffi1'f l'Elr:?''$f\"\"13?iBi' -tJ KKS 5 I HIGH COURT DATED:05 tOBI2OZ4 ORDER WP.No.18335 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN 6. 1dL s 14t q ) .1, 1 E t[I 2021 .L i) .f,/ v WTHOUT COSTS. @sq\"s I I *. -z-1plr* I I I l "