Three writ petitions filed by HBL Power Systems Limited challenging Income-tax assessment notices were disposed of as infructuous after the Supreme Court ruled on the same issue in Union of India v. A Shish Agarwall.
The writ petitions were disposed of as infructuous with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
t32e5 I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY, THE TWENTY SEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C. V. BHASKAR REDDY
WRIT PETITION NOS: 17241 17288 AND 172950F 2022
wP NO.17241 0F 2022:
Between:
HBL Power Systems Limited, 8-2-601 , 10, Banjara Hills, Hyderabad-500034. Represented by its Managing Director'
...pETrroNER
AND
..RES'.NDENTS
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 one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211032302231(1) dt.0810412021, for the Assessment Year 2013-14, without following the due procedure of law, that too by taking shelter under the explanations inserted in CBDT notification nos. 2012021 dL.3110312021 and 3812021 dt.2710412021, as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia,
lA NO: 1 OF 2022
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 pleased
to suspend the reassr s:;ment proceedings initiated by issuing notice u/s 148 of the Act vide Docur r€nt ldentification No.(DIN) ITBA/AST/S/1481202122t1032302231(1) dt 03t04t2021 ,
WP NO: 17288 OF 20 2t
Betweer:
HBL Power Syr tenrs Limited, 8-2-601 , 10, Banjara Hills, Hyderabad-500034. Represented br its Managing Director. ...pETt,oNER
AND
..RES'.NDENTS
Petition under Alicle 226 of the Constitution of lndiapraying that in the circumstances statec in the affidavit filed therewith, the High Court may be pleased to issue a w it. order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldent fit;ation No.(DlN) ITBA/AST/Si 14812021- 2211032302218(1) dt. 08.04.2021, for I rer Assessment Year 2014-15, without following the due procedure of law, thi t too by taking shelter under the explanations inserted in CBDT notification no 2012021 dt. 31.03.2021 and 3812021 dt. 27.04.2021, as, void, illegal and contr ary to the provisions of lncome-tax Act and Ultra vires the Constitution of lndia,
lA NO: 1 OF 2022
Petition underI ;ection 151 CPC praying that in the circumstances stated in the affidavit filed in t upport of the petition, the High Court may be pleased to suspend the reasses: ment proceedings initiated by issuing notice u/s 148 of the Act vide Docun enl ldentification No.(DlN) ITBAJAST/S/148120212211032302218(1) dt 0tt.04.2021 , and may pass such other orde(s) as the Honble Court deems f t and proper in the interests of substantial justice, as otherwise the Petitionr'r would be put to irreparable loss and severe injury
WP NO: 17295 OF 2022
Between:
HBL Power Systems Limited, 8-2-601, 10, Banjara Hills, Hyderabad-500034. Represented by its Managing Director. ...pETrroNER
AND
..RES,'NDENT' Petition under Article 226 of lhe Constitution of India 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 one in the nature of writ of Mandamus, by decraring the impugned notice issued by the 1st respondent vide Document of ldentification No.(DlN) ITBA/AST/S/14 Bt2O21_ 2211032302225(i) dt.08.04.2021 , for the Assessment year 20.15_.16, without following the due procedure of raw, that too by taking sherter under the expranations inserted in GBDT notification nos. 20t2021 dt. 31 .03.2021 and 3812021 dt 27.04.2021, as, void, iregar and contrary to the provisions of Income_ tax Act and ultra vires the Constitution of lndia
IA NO: 10F 2022
petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the reassessmer proceedings initiated by issuing notice u/s 14g of the Act vide Document No'(DlN) lrBA/AST/s/'r4 Bt2o2122r103230222s(1) dt. oB.o4_2ldentification ff :iir'"til'liilo",','iliJi''sRTDUNDUMANM.HAN
Counsel for Respondent No 1 and 2 : Ms. K. MAMA
ff :lTL';,.X?j.,?,f,"Ji'.,;:i:lltl,Y:l*:, "#
The Court made the following: COMMON ORDER
THE I CN'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND
THE, T()II'BLE SRI JUSTICE C.V.BHASKAR REDDY
WRIT PETI I.[ON Nos. 1724L, L7288 and, L7295 of2022
COMMON OF DERiger tne rlon ble the Chief JusticelljjalBhulan)
Heard Mr.D.Sashank Manmohan, learned counsel fothepetitioner and Ms'K'Mamata Chowdary,l::rrned Standing Counsel for IncomeTax Departmentaopearingfor respondents No- | and 2'
2 LearnetI counselfor the parties are in agreement that theu ritpetitions have become infructuous followingthr tlt:cisionof the Supreme Court in Union of Indiav. A shish Agarrrall'
J In viewof the above, writ petitions are disposedof as infructuorrs,.
| 2022 SCC OnlinSIC 543
2
Miscellaneous applications pending, if any, shail stand closed. However, there shall be no order as to
costs.
SD/-K.SAILESHI DEPUTY REGISTRAR //TRUE COPY// Ap SECTION OFFICER To 1 One CC to Sri Dundu Manmohan Advocate TOPUCI 2 One CC to Assistant Solicitor General Of lndia [OpUC] 3 One CC to Ms. K. Mamata Chowdary. SC for lncom-e fax [OPUC] 4( Two CD Copies One Spare Copy N/ BC SW &s(
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HIGH COURT
DATED: 2710912022
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COMMON ORDER
WPrlCtS: 17241, 17288 AND 17295 OF 2022
DISPOSING OF THE WRIT PETITIONS
WITHOUT COSTS
b ,x* g>A-
1 issue framed by the court
Whether the writ petitions challenging assessment notices can be disposed of as infructuous following a Supreme Court decision.
Colour shows how this judgement treated each authority
Union of India v. A Shish AgarwallFollowed¶49
Union of India v. A Shish Agarwall
2 provisions across 2 enactments
HBL Power Systems Limited
The Deputy Commissioner of Income-tax
The Central Board of Direct Taxes
The Union of India
Ujjal Bhuyan
C. V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
