High Court · 2025

Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be ...RESPONDENTS pleased to issue an ettr lropriate writ' order or direction more espe'lially one in the nature of writ of cerricrari calling for the records pertaining to ,:h€ order dated 31.03.2104 passed b) the 2nd respondent under Section 271C read with 275 with respect to Assessrn:rt year 2010 - 11 and demand notice dzrte'l 31 '03 '2014 issued under secti.r 56 of the Act and quash the same consequ':ntly Declare that 2nd Responde nt ,ras no jurisdiction to conduct any proceerjinr3 against the Petitioner after 30 Ct4 ! 01:2 l.A. NO :2OF 2014(\ fl,M P. NO:16 2980F 2014) Petition undet S;ec'ion 151 CPC praying that in the circumstallces stated in the affidavit filed in :;'r:pc'rt of the petition' the High Court may be pleased To stay the impugned orCer'latel 31 03'2014 passed under Section 27'C read with 275 withrespectto.A's:;:ssrrentyear2010-1landdenim(noticecat'::d31'032104 issued by the 2nC rer;rlondent, pending disposal of the main writ petilion l.A. NO: 3 OF 20 14J!!PMP. NO: 174s6 OF 2014) Petition urder 3ec;tion 151 CPC praying that in the circurnst:rnces stated in the affidavit filed irr ;upport of the petition, the High Court may be pleased to receive the material -apors as Exb P9 page NO: 70-83 l.A. NO: 6 OF 2014 \t'PMP. NO: 44303 OF 2014) Petition uncle r Section 151 CPC praying that in the circu rrrstr,rnces stated in the affidavit fileC irr sup port of the petition, the High Court may be pleased to restore the writ pre:,t on to its file by setting aside the default oller passed on 13.11.2014 lA NO: 1 OF 2025 Petition unoer sec;tion 151 cPc praying that in the circurnstiinces stated in the affidavit firecl in :up6rort of the petition, the High cowt may ber pleased to: i. Accept and alrou/ tho .nsta aPPlication and may kindly list wP N'1. 12999 of 2014 ror finarhearing as e;r,ly .,,nt s possible in the interest of justice. ii. ls sur,r 6py order or retief . i Counset for the petitione '' #3:,ffiI3^?PooR, REPREsENTs counset ror the Respondent No.l: sRr S$pt"H,iil [[[EAXL oF rNDrA F#R1l'^l#",[i:tT;llxts:3;",8#i^i"%;t"fli::?Hf,?,, The Court made the following: ORDER i i I l I .l' // ./// THE HON'BT,I} THE ACTIT{G CHIEF JUSTICE SUJOY'PAUL AND THI' IION'BLE SMT. WSTICE RENUKA YAEI II/RIT PETITION No.129 99 of 20L4 ORDER (Pe' tilLx l Ion'bte the Acting Chief Justie Sujog Paul): Ms . A rl an ga Kapoor, learned counsel repre:sents Ms' K' Maanasa,leal-rreclcounselforthepetitionerarldMs.B.Sapna Reddy, leir-red Junior Standing Counsel represents Sri J.V.Prasa: Iearned Senior Standing Counsel for- Irrcome Tax Departmel-r1." fr,r tee respondent(s)'

2. Wr.th llre r)onsent, frnally heard' Learnt'cl counsel for the petitioner sutrmits that 3. ITTA.No.15l] o'2'118 filed by the present petitioner fc'r the same assessmer-I1- 1':ar 2O1O-11 has been allowed by this Cc'urt in view of judgment r f liupreme Court in Bharti Cellular Limited v' Assistant Comnrissioner of Income Taxr' In the 'said ITTA' the tax liabii..t'i' '''as set aside. In the instant writ p etition' the subject matl ,rr cf challenge is to the penalty aris:n6r out of the sarne asse-ssrrrent yea-r. Thus, in view of appellate ol:der passed in said lT'l.a arrd the said judgment of Supreme Court, the penalty orclet m:Ly be set aside. \ t '(zozq) g scc eoa i \

4. Icarned Department fairly for the pefitioner i writ petition is Supreme Court 2 Junior Standing Counsel for Income Tax submits that ttre contention of learned counsel s, indeed, correct and the point involved in this squarely covered by the aforesaid judgment of

5. Resultantly, the impugned penalty order dated 3I.O3.2OI4 is set aside. If the petitioner had deposited any bank graraltee with the respondents, they shall return it to the petitioner within thirry days from the date of Lrrc uare ot production of copy of this order. 6 Accordingly, this Writ petition is d.isposed of. Interlocutory applications, if any pending, shall also No costs. stand closed. //TRUE COPY// SD/- K. REERAMA MURTHY s TANT REGISTRAR SECTION OFFICER To,

1. The Secretary, Union Of lndia, Ministrv of Finan Govemment of lndia, North Block, Ne;, Delhi- 1 partment of Revenue, 10 01.

2. The Joint Commissioner Of lncome Tax,, Range - 15, 4th Floor, D Block, lncome Tax towers , AC Guards, Hyderabad -

3. The Deputy Commissioner Of lncome Tax, Circle 15(2) D Block, lncome Tax towers, AC Guards, HYDERABAD

4. The Commissioner Of lncome Tax (APPEALS) - ll ,, 4th Floor, D Block, lncome Tax towers, AC Guards, Hyderabad

5. The Assistant Commissioner of lncome Tax.s1(1 ), Aayakar Bhawan District Centre, Laxmi Nagar New Delhi-1 10092

6. The Commissioner of lncome Tax (Appeals)- XXX, 3rd Floor, B Block, CIVIC Center, New Delhi- 110002. rdax-' Ranse -'r5' 4th Froor' A Bk:ck' rncome ' +:i8:Wl1j:lm:H::me 8. One CC to rVs; Nlzranasa K' Advocate IOPUCI 9. One CC to :iri (iadi Praveen Kumar' Assistant Solicitor Genr:ra Of lndia 10.one CCto 1]-l lV Prasad, SC for lncome Tax Departmentt()FUCI 1 1 .Two CD t)cPi : s --(,4- toPUCl TJ GJP / HIGH COURT DATED:1310212025 \ I I / ORDER WP.No.12999 of 2014 =:=--:: \ '': rtt ;7") ] (- Roe 1j' ,tl;ru 2rp5 $ t' * D. o () '+ DISPOSING i]F THE WRIT PETITION WITHOUT CoSTS (rr- .-^- _>\'ri a-\