Dismissed

The Meridian Educational Society v. The Principal Commissioner of Income Tax (Central) and 2 others

Telangana HC1 Dec 2021WP/1329/2020

Case brief

AI extract

What is this about?

The High Court disposed of the writ petition challenging an income tax addition. The Court held that since the petitioner had already filed an appeal against the assessment order, the writ petition was disposed of, and the matter was relegated to the appellate forum.

What did the court decide?

The writ petition was disposed of, and the petitioner was relegated to the forum of appeal.

The Meridian Educational Society Vs… — Constitutional and Fundamental Rights | Telangana HC (2021)

¶1

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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WEDNESDAY, THE FIRST DAY OF DECEI\4BER TWO THOUSAND AND TWENTY ONE

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PRESENT

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THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE SMT JUSTICE P.MADHAVI DEVI

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WRIT PETITION NO: 1329 OF 2020

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Betwee n:

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The Meridian Educalional Society, A Society registered under the provisions of the AP. (T.A) Societies Registration Act, having its registered office bt H.No.8-2541, Road No. 7, Ban.jara Hills, Hyderabad Rep. by its President Smt. Latitha Naidu, W/o. Late l.V.Naidu

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...PETITIONER

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AND

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1 The Principal Commissioner of lncome Tax (Central) and 2 others, 7th Floor, Ayakar Bhavan Basheerbagh Hyderabad

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, The Principal Commissioner of lncome Tax, (Vl) 2nd Floor, A- Block, AC Guards lT Towers, Hyderabad

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3 Assistant Commissioner of lncome Tax, Circle 14(1 ), Hyderabad

¶13

...RESPONDENTS

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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 writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the Order NO. ITBA/AST/S/143 (3)12019-2011023434223(1) dated 30.12.2019 in so far as the 3rd respondent has added a sum of Rs. 31,93,53,9061 under Section 68 of the LT. Act as illegal, arbitrary, onerous and irrational and against Article 14 and 21 of the Constitution and to consequently set aside lhe same.

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lA NO: 1 OF 2020

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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 all further proceedings pursuant to Order NO. ITBA/ASTlSl143(3)72019-20110234342 23 (1) dated 30J2.2019 in so far as the 3rd respondent has added a sum of Rs. 31,93,53,906/- under Section 68 of the l.T. Act, pending disposal of the writ petition.

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lA NO: 1 OF 2021

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Between:

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'1 . The Principal Commissioner of lncome Tax (Central) and 2 others, 7th Floor, Ayakar Bhavan Basheerbagh Hyderabad

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The Principal Commissioner of lncome Tax, (Vl) 2nd Floor, A- Block, AC Guards lT Towers, Hyderabad

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Assistant Commissioner of lncome Tax, Circle 14(1 ), Hyderabad

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...PETITIONERS/RESPONDENTS

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AND

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The tt4eridian Edu;ational Society, A Society^{registered underthe provisions of} the A.P. (T.A) Soc :ties Registratton^{Act, having its registered offic,: at H.No.8-2-} 541 , Rodd Nb.7, BanjaraHills,^{Hyderabad, Rep. by its PresiderttSmt.Lalitha} Naidu, W/o. Late I /.Naidu

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...RESPONDENTTPETITIONER

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Petition under Se( tion 151 CPC^{prayingthat in the circumstances stated in the} affidavit filed in support^rf the^{petition, the High Court may be pleased to vacate the} interim stay^granted by his Hon'ble Court^{in l.A.No. 1 of 2o2o in W.P.No.1329 of} 2020 dated 23t011202( in the^{interest of justice and equity as otherwisethe} petitioners herein will be put to irreparable loss and severe hardship

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Counsel for the Petitior er: M/S.^{N NIYATHA}

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Counsel for the Respor dents: SRl.^{B NARASIMHASARMA}

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The Gourt made the foll rwing: order

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THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND IHE HON'BLE SMT. JUSTICE P.MAD HAVI DEVI

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W.P.NO.1329 0F 2020

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RDER 'llle rl B an

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Heard Ms. N.Niyatha, leamed counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel lor Income Tax Departmcnt.

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On 24.1I .2021, we had passed the following order:

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"Aftcr hcaring leamcd Senior Counsel Mr. S.Ravi for the petitioncr for some tirne, we are of the view that petitioner should file an appeal before the Comrnissioner of Income Tax (Appeals) against the impugned assessment order dated 30.12.201.

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At this stage, learned Senior Counsel submits that on other issues, petitioner has already filed appeal.

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However, Mr. K.Raji Reddy, leamed Senior Standing Counsel for Income Tax submits that in the appeal already filed, the issue highlighted in the writ petition is also one of the grounds ofappeal.

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Be that as it may, leamed Senior Counsel may obtain instructions from his client.

¶39

List tlris matter as first item on 29.11 .2021 ."

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Today, learned counsel for the petitioner tried to argue the issue

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relating to additions made under Section 68 of the Income Tax Act, I 961 .

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We are of the vierv that since petitioner has already filed an appeal before the Comnrissioner of lncor.ne Tax (Appeals) against the irnpugned assessment order, petitioner may also take up this ground in the pending appeal, ifnecessary by filing additional grounds ofappeal.

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All contentions are kept open.

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c f above, petitioner is relegated to the lbrurn of appeal (r. In "'iew

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befbre the Comrniss oner ol'lncome^'l-ax (Appeals).

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Writ petiti )n is disposed of accordingly.

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Interlocut rry applications pending, if any, shall stand r:losed. No

¶48

order as to costs.

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SE,/.K.VENKAIAH ASSISTAI.IT^REGISTRAR

//TRUE COPY'

SEC:TION OFFICER

To,

The Principal^{Cc.nmissioner of lncome Tax (Central)'7th Floor' AyakarBhavan} Basheerbagh^{H' derabad}

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The Principal^{C( mmissioner of lncome Tax' (Vl) 2nd Floor' A- Block' AC Guards} lT Towers,^HYderabad

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Assistant^{bomnissioner of lncome Tax' Circle14(1 )' Hyderabad}

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a. On" CC^{to M/s.N Niyatha,Advocate[OPUC]} ,^^.

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;. o;; cc^{to sri. rt Naiasimhasarma, Advocate[oPUC]}

¶59

Two^CDCoPies

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One SPare^CoP 7'

PIV

HIGH COURT

DATED:01^11212C21

ORDER

f, TA Ia
03
e
e 0 3 J li
.l

¶67

WP.No.1329^{o1 2020}

¶68

Disposing of^{the WP} Without costt;.

¶69

4
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I

The Meridian Educational Society v. The Principal Commissioner of Income Tax (Central) and 2 others

Case brief

What is this about?

What did the court decide?

The Meridian Educational Society v. The Principal Commissioner of Income Tax (Central) and 2 others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

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