The High Court · 2025

6. Prince Mukarram Jah Bahadur, S/o His Late Highness Prince Azam Jah Bahadur, Age 80 Years, Rl/o Chiraan Palace Banjara Hills, Hyderabad. Represented by his Power of Attoney Sri Syed Khairruddin Ali Khan S/o Sri Hameeduddin Khan Age B0 Years, Resident of 21 5, Gymkhana Road , Secunderabad. (RR 6 is lmpleaded as per Court Order dated 06.03.2019 in wpmp no 47753 of 2016 in l.A.No.1 of 2016 in WP.No.26548 of 2007) .....RESPONDENTS Petition under Article 226 of the Constitution of ln<t I praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any appropriate writ, order or direction mo'r particularly a Writ of Mandamus and direct respondents '1 to 4 to refund the amounts due to the petitioners in pursuance of the orders of the lncome Tax , 'ppellate Tribunal dt. 28.09.2007 and 08.10.2007, to the petitioners only tr d issue any other appropriate wnt, order or direction. |.A.NO:1 OF 2007(WPMP. NO: 34633 OF 2007 Petition under Section 'l 5'l CPC praying that in the c r rumstances stated in the affidavit filed in support of the petition, the High Court m: / be pleased to direct the respondents 1 to 4 herein not to refund any amounts ir cluding the amounts due to the petitioners in pursuance of the orders of the lr come Tax Appellate Tribunal dt. 28.09.2007 to the fifth respondent herein pendi-r I disposal of this writ petition. l.A.NO:1 OF 2009(WPMP. NO: 7266 OF 2009 ) Petition under Section 15'l CPC praying that in the c r ;umstances stated in the affidavit filed in support of the petition, the High Court m l be pleased to direct the fourth respondent to calculate and pay interest under Sr:, tion 244 A of the l.T. Act to each of the members of the first petitioner Associati: r for the period from January 2008 onwards till the date of payment. I.A.NO:2 OF 2009(WPMP. NO: 7267 0F 2009) Petition under Section 151 CPC praying that in the c r the affidavit filed in support of the petition, the. High Cour clarify the lnterim Order dl. 22-1-2008 passed in WPIVP l,l clarifying that the Stay Order Granted by this Hon'ble Court )umstances stated in may be pleased to r. 34633 of 2007 by loes not come in the way of the respondents 1 to 4 from refunding the Tax refund: rle in pursuant of the Consequential Orders passed by the fourth respondent her,: 1 giving effect to the order of the ITAT, to each of the members of the first petitiorr r Association. |.A.NO:1 OF 2017(WPMP. NO: 40857 OF 2017 Between:

1. Safia Begum, D/o Ri/o. Hyderabad. Late Taqi Jah Bahadur, aged € 3 years, Housewife,

2. Rehmat Ali Khan, S/o.Late Hashmat Jah Bahadur, aged 49 years, Business, Rl/o. Hyderabad. AND .....PETITIONERS/PETITIONERS 2 & 3

1. The Chief Commissioner of lncome Tax - Il, l.T. Towers, Masab Tank, Hyderabad.

2. The Commissioner of lncome-Tax-ll, (lncharge Nizam Cases), l.T. Towers, [\4asab Tank, Hyderab'ad.

3. The Joint Commissioner of lncome-Tax, Range 9,, l.T. Towers, Masab Tank, Hyderabad.

4. The Deputy Commissioner of lncome-Tax, Range 9,, LT. Towers, Masab Tank, Hyderabad.

5. H.E.H. The Nizam's Jewellary Trusts, Rep. by its, Deputy Secretary, 22-3- 660, Single Mahal) Purani Haveli, Hyderabad - 500 002. ....RESPONDENTS/RESPONDENTS 6, Nizam Family Welfare Association, (Regd. No. 1220102), A.Registered Association rep. by its President, Nasaf Ali Khan, S/o_ Late Hashim Jah Bahadur, 52 years, Rl/o Hyderabad. (Sixth respondent is not a necessary party to this petition) .....RESPONDENT/PETITIONER.l 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 strike off the names of the petitioners herein from the.array of petitioners both Wp.No. 26548 oI 2007 and. W.P.M.P.No. 34633 of 2007. |.A,NO:2 OF 2021 Between: Nb. Sajjad Ali Khan, S/o.Late lmjad Jah Bahad,ur, aged 54 years, Occ;Business, Rl/o. H.No.8-1-398/PM/84 & 85, Flat No.30'l , 3'o Floor, paramount Hill Colony, Tolichowki, Hyderabad - 08, Telangana State. AND ....PETITIONER 1 2 Chief Commissioner of lncome Tax - ll, 1Oth Floor, C-Block, l.T. Towers, A.C. Guards, Hyderabad, Telangana State. Commissioner of lncome Tix -ll, 3'd Floor, A- Block, l.T. Towers, A.C.Guards, Hyderabad, Telangana State.

3. Joint Commissioner of lncome-Tax, Range g, l.T. Tow<rr ;, A.C.Guards, Hyderabad, Telangana State.

4. Deputy Commissioner of lncome-Tax, Range 9, I.T. Tov ers, A.C.Guards, Hyderabad., Telangana State.

5. H.E.H. The Nizam's Jewellary Trusts, Rep. by its, DepLl r Secretary, 22-3- 660, Single [,4ahal) Purani Haveli, Hyderabad - 500 00i1. Telangana State. 6. Nizam Family Welfare Association, (Regd. No. 12 20102), A.Registered Association rep. by its President, Nasaf Ali Khan, S'o. Late Hashim Jah Bahadur, 52 years, Rl/o Hyderabad.

7. Sb. Safia Begum, D/o. Late Taqi Jah Bahadur, agec 39 years, Housewife, R/o.Hyderabad.

8. Nb. Mir Rehmat Ali Khan, S/o.Late Hashmat Jah Bal adur, aged 49 years, Business, Rl/o.Hyderabad. .....RESPONDENTS Petition Under Section '1 51 CPC praying that in the c r ;umstances stated in the affidavit filed in support of the petition, the High Court m r / be pleased to direct the Respondents No.1 to 4 to refund all amounts including tr -'amounts due to the Petitioner in pursuance of the orders passed by the lncome T rx Appellate Tribunal daled: 281O912007 and OBl1Ol20O7 through the Respon<| nt No. 5 or to the Petitioner / beneficiary directly. |.A.NO:3 OF 2021 Between Nb. Sajjad Ali Khan, S/o.Late lmlad Jah Bahadur, aged 54 ye:rr ;, Occ;Business, R/o.H.No.8-1-398/PlV/84 & 85, Flat No.301, 3'o Floor, Paramor rt Hill Colony, Tolichowki, Hyderabad - 08, Telangana State- ...PETITIONER AND A.C. Guards, Hyderabad. Telangana State.

1. Chief Commissioner of lncome Tax - ll, lOth Floor, (l Block, l.T. Towers, 2. Commissioner of lncome Tax -ll, 3'o Floor, A- Block, .T. Towers, 3. Joint Commissioner of Income-Tax, Range 9, l.T. Trr rers, A.C.Guards, A.C.Guards, Hyderabad, Telangana State. Hyderabad, Telangana State.

4. Deputy Commissioner of Income-Tax, Range 9, LT. ' owers, A.C.Guards, Hyderabad., Telangana State.

5. H.E.H. The Nizam's Jewellary Trusts, Rep. by its, D: ruty Secretary, 22-3- 660, Single Mahal) Purani Haveli, Hyderabad - 500 ) )2., Telangana State. 6. Nizam Family Welfare Association, (Regd. No. 1t 20102), A.Registered Association rep. by its President, Nasaf Ali Khan, {/o. Late Hashim Jah Bahadur, 52 years, Fl/o Hyderabad.

7. Safia Begum, D/o- Late Taqi Jah Bahadur, aged 69 years, Housewife, Rl/o.Hyderabad.

8. Nb. Mir Rehmat AIi Khan, S/o.Late Hashmat Jah Bahadur, aged 49 years, Business, Ri/o.Hyderabad. .....RESPONDENTS 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 vacate the order dated: 12/0112OOB passed in W.P.il/I.P.No.34633 of 2007 in W.p. No. 26548 of 2007 with exemplary costs. |.A.NO:1 OF 2025 Between H.E.H. THE NIZAM'S JEWELLARY TRUSTS, Rep. by its, Deputy Secretary, 22-3- 660, Single Mahal) Purani Haveli, Hyderabad - 500 002., Telangana State. ....PETITIONERYRESPONDENT No.5 AND A.C. Guards. Hyderabad, Telangana State.

1. Chief Commissioner of lncome Tax - ll, lOth Floor, C-Block, l.T. Towers, 2. Commissioner of lncome Tax -ll, 3'o Floor, A- Block, l.T. Towers, 3. Joint Commissioner of lncome-Tax, Range 9, l.T. Towers, A.C.Guards, A-C.Guards, Hyderabad, Telangana State. Hyderabad, Telangana State.

4. Deputy Commissioner of lncome-Tax, Range 9, l.T. Towers, A.C.Guards, Hyderabad., Telangana State. ....RESPONDENT No.1 to 4 in WP.No.26548 of 2007

5. Prince N,4ukarram Jah Bahadur, S/o His Late Highness Prince Azam Jah Bahadur, Age 80 Years, Rl/o Chiraan Palace Banjara Hills, Hyderabad. Represented by his Power of Attoney Sri Syed Khairruddin AIi Khan S/o Sri Hameeduddin Khan Age 80 Years, Resident of 215, Gymkhana Road , Secunderabad. ....RESPONDENT No.6 in WP.No.26548 ol 2007

6. Nizam Family Welfare Association, (Regd. No. 122OlO2), A.Registered Association rep. by its President, Nasaf Ali Khan, S/o. Late Hashim Jah Bahadur, 52 years, Rl/o Hyderabad.

7. Safia Begum, D/o. Late Taqi Jah Bahadur, aged 69 years, Housewife, Rl/o.Hyderabad.

8. Nb. IMir Rehmat Ali Khan, S/o.Late Hashmat Jah Bahadur, aged 49 years, Business, Rl/o.Hyderabad. .....RESPONDENTSMRIT PETITIONER Petition Under Section 151 CPC praying that in the ci cumstances stated in the affidavit filed in support of the petition, the High Corrr may be pleased to DIRECT the respondents No 1 to 4 to release the refund ir avour of the name of HEH The Nizam's Jewellery Trust, the Representative As: essee, the petitioner herein (Respondent No.5 in the WP) Consequently direc n turn the HEH The Nizam's Jewellery Trust the Representative Assessee, the retitioner to disburse the said refund to the beneficiaries in terms of the names an I entiflement of share in the refund to each individual beneficiary as per th() consolidated list of beneficiaries as provided by the lncome tax department. Counsel for the Petitioners : SRI DANTU SRINIVAS Counsel for the Respondent Nos.1 to 4: SRI K.SUDHARKI\ t REDDY (Sr. SC FOR TNCOME TAX) Counsel for the Respondent No.S : Ms. T.BALA JAYASRE E Counsel for the Respondent No.6 : SRI T.BALA MOHAN RE DDy The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIry AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PFI,TITION No.26548 of 2007 ORDE: (per Hon'ble Sri Justice P Sam Koshy) . Heard Sri Dantu Srinivas, leamed counsel for the petitioners; Sri K. Sudhakar Rcddy, [eamed Senior Standing Counsel for Income Tax Department, for respondent Nos' l to 4, Ms' T' Bala Jayasree' leamed counsel fbr respondent No 5 and Sri T' Bala Mohan Reddy' learned counseI tbr respondent No'6-

2. The instant writ petition is one which has been pending before this Courtsince200T.Theprirrraryreliefsoughtbythepetitionerswasfor an order of reslraint against the respondent Nos'l to 4 from retunding amounts due to the petitioners, pursuant to the orders passed by the Income Tax Appcllate Tribunal, Hyderabad Rench 'A' (for short "1.T.A.T.") dated 28 09'2007 and 08' 10'2007' There was an interim order also as sought for granted by this court which is stilt in operation.

3. Today, when the tnatter is taken-up for hearing, the leamed counselforthepetitionerssubmitsthatpendingthewritpetitionbefore this Court certain developmcnts have now transpired and as on the date the petitioners also want strict compliance of the orders of I T A T' dated28.09.2007and08.l0.2007andfurtherpraysthatthepresentu.rit I t 2 petition itself can be disposed of with a direction to the espondents for compliance of the hvo orders of I.T.A. f mentioned abor !.

4. Leamcd Standing Counsel fo5 the Income Tax I) )partment does not oppose to the limited prayer sought lor by the petit rners so far as the compliance of the ordcrs of l-'l'.A.T dated .l i.09.2007 and

08.10.2007.

5. In view of the aforesaid factual backdrop and J e submissions made by thc counsel on either side, this Court is ol he considered opinion that the Writ Petition itself can be disposed ol r rd accordingly the interim relief granted by this Court dated 22.0 [.2008 stands vacated.

6. The Writ Petition stands disposed ol- holding thaL hc trvo orders passed by I.T.A.T dated 28.09.2007 and 08. 10.2007 ' rould become enlorceable in accordance rvith the [aw. There sha[[ bt ro order as to costs- Consequently, miscellaneous petitions pending. if any, shall stand closed. //TRUE COPY' SD/.A.H. i. GOWRI SHANKAR ASS ]STANT REGISTRAR SECTION OFFICER To Hyderabad. Tank, Hyderabad.

1. The Chief Commissioner of lncome Tax - ll, l.T. Towers, lr'4rl ab Tank, Hyderabad 2. The Commissioner of lncome-Tax-ll, (tncharge Nizam Cases , l.T. Towers, lVlasab 3. The Joirit Commissioner of lncome-Tax, Range 9,, l.T Tow ) s, Masab Tank, 4. The Deputy Commissioner of lncome-Tax, Range 9,, l.T. Tc,t ers, Masab Tank, 5. O-ne CC to SRI DANTU SRINIVAS, Advocate [OPUC] 6. One CC to SRI K.SUDHARKAR REDDY (Sr. SC FOR INC() 'lE TAX), Advocate 7. bne CC to SRI T.BALA [,{OHAN REDDY, Advocate IOPUC] 8. One CC to Ms. T.BALA JAYASREE, Advocate [OPUC] 9. Two CD Copies Hyderabad. [oPUC] HIGH COURT DATED:2610812025 ORDER WP.No.26548 of 2007 ,-:1 '., 1

1., ( I. 1E i:; 2021i \i DISPOSING OF THE W.P WITHOUT COSTS. \\ b