Dismissed

Rsv Rice Industries and 26 Others v. State of Telangana and 5 others

Telangana HC24 Nov 2022WP/17379/2019

Case brief

AI extract

What is this about?

Writ petitions filed by rice mill associations challenging the requirement to submit C-Forms for tax assessment. The court dismissed the petitions, relying on a previous Division Bench judgment that representations do not grant a right to waive C-Forms filing and legitimate expectation does not apply in taxing statutes.

What the court decided

AI extract

Rsv Rice Industries and 26 Others Vs State of… — Service and Employment | Telangana HC (2022)

¶1

FiI(jH UUUR I I-(JK I HE, S IA IE OI- I TLANGANA AT HYDERABAD (Special Original Jurisdiction)

¶2

THURSDAY, THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO

¶3

PRESENT

¶4

THE HON'BLE SRI JUSTICE T.VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK

¶5

WRIT PETITION NOs.17379 OF 2019 & 1 98210F 2019

¶6

WRIT PETITION NO: 17379 OF 2019

¶7

¶8

Between:
	RSVkrce houstrrcs, atYadgarpally.Mirlalaguda. NJlqonda, Rep by itsManrgingp:rnner Rcngr Sri(rrr. S/oRSrinivas,Age:3.i1rsRotiNo6_155, Shabunagar,Miryalaguda, Nalgondii
	2.^rRaghavendraRice Industries, at Venkatadripalem, Miryalaguda, Nalgonda-508207,Reiby;ts Managing parlner GarlapatiMatiapay,S/odBuchaiahl a"g"Sty.r, R./-oHNo18-1474, Vasavicot"ry,,f"fr"tN"gj., ' Miryalagud4Natgonda
	3.MiryalagudaFood products, atPIot No 67&6g,IDAVenj<aradripalern. Miryalaguda-508207.\algunda.Repby itsManaging^partnerE.yadigirr..+ge:Major S/oBikshamaiah,R/oHNo:_t8_ti6X- AshokNagar. Mir-valcuda.Nrrlcondr
	4.SuryaRice Industries. at,Yadairipally(V),KhanrnranrRoad_ Miryalaguda, Nalgonda,. j0g207. Rep.b-yitsAuthorized signa(or\ l.MohanR.ro. !/o^tfdstuia prasad.Age:Major.R/ot, NoiOC,Etite Ananment Nagarjuna Nagar.Reddycolony.Miryataguda.N;;;r''"""
	5.Shankara SaiRice Industries. :{j.................Yaqagarpally(V),Aruuthanagar(post), Miryalaguda.Nalgonda,Repby iG Managing panner G. Gopi,S/oGSatyanaral.ana.Age:Major.R/oHNo2_145/1, Yadagarpally (V),Amruthanagar(p*0,fvibufuguOu,N"i;;;d"
	6.Shiva Rice lndustries, at, SyNo 340, D No 4-227lt. Yadgaryally(V),Amrurhanagar (post), K}ammamRoad,Miryalaguda, Nalgonda Rep-byisManaging pannerllr.y.Lingaiah. S/oYSatam,Age: Major,R/oHNol4-4;9, Seetharampuram,Miryalagucla, Nalgonda
	7.Mahalaxmi fuceIndusrries. atDNo4-227117.Yadagiripay. Miryalaguda508207, Nalgonda, Repby its ManagingPartnerG.Sluavan Kumar. S/oGRamaiahAgc: Major.R/o HNoIg-241 ,/ -/

¶9

Scctarampuram, 'liryalaguda. Nalglonda

¶10

Vishnu Rice Corporation, at Sagar Road, Miryaiaguda - 508207.^Nalgonda Rep bl.its Managing Panner Mr.^G.Rangaiah, S/o G Vcnkaiah, Age: Major.^{R/o H No l8- I 299,} Ashok Nagar. irIirl'alaguda. Nalgonda

¶11

9 Miryalaguda Rice lndustries ['vt^Ltd, At Sagar Road. Miryalaguda -^{508207.Nallrondr.} Rep by its lvfattaging Director^{RangaRanzithKtrruar.} S/o Ranga Kondaiah, Age:^{Ivlajor, R-/ott lio: - lq-807' l,</sup> Nagarjuna Nagar, Miryalaguda,^Nalgonda}

¶12

i{). Vasavi^paraboiled modern^Rice Mill, at Segar Road. Miryalaguda,^508207, Nalgonda, rep by its Managing^{Partner G Flarinath.} S/o G Mallaiah Agc: Major,^{R/o H Nol9-182.} Near SBI ATM, Reddy Colony, Miryalaguda,^Nalgonda

¶13

1 I Maheshwari Parboiled Ricc^lvtill, at, Mukundapuram^{(Kampasagamm)508278,} Nidamanoor Mandal,Nal^gonda, rep by its authorized signatory G.^Narayana, S/o G Rajaiah, Age: 60^yrs, R/o H.^{No. l8-1801,} Hanumanpet, Miryalagud4 Nalgonda

¶14

Satyanarayana Paroiled^{Modem Rice& GN Oil Mill,} Opp Munsif Court, Miryalaguda-508207,^Nalgonda, Rep by its Managing Partner G. Pandurangaiah. S/o G Venkataramaiah, Age:^{78 ps,R/oH No:- l4-150,} Seetharampuram, Miryalaguda, Nalgonda

¶15

Dheeraj Krishna Rice Mills Pvt. Ltd, at, Guduru, Gunturu Road, Miryalaguda Nalgonda - 508207, Rep bf its Managing Direclor N. Srinivas, S/o. N Subbarao, Age: Major. ru-o Il^{No: - l8-1776.} Hanumanpet, Sri Bagyalaxmioilayam,^{Miryalaguda. Nalgonda}

¶16

Sri Saroja Rice Industries, at, Sagar Road, VT Palem, Miryalaguda, Nalgonda 508207, rep^{by its} Managing Partner, P. Nageshwara^Rao, S/o P Sathyamaiah, Age; Major,^{R-/o H No 19-907 21,} Sai Kanishkaa Inn, Nagarjuna Nagar,^{Miryalaguda, Naigonda}

¶17

Bharani Rice Mills P\4 Ltd, at VT Palem, Miryalaguda.^Nalgonda Rep by its Managing Director^{V.Satyanarayana} S/o V Ayodya, Age: Major, R/o H No l0J3i I. Santhosh Nagar, Miryalagucla, Nalgonda

¶18

Kanaka Mahalaxmi Rice lndustries, at Settipalem - 508217, Miryalaguda, Nalgonda. Rep by its Managing Partner B. Satyanarayana, S/o B Yellaiah, Age: Major, R/o H No: - 18-¹ 563/6,

¶19

Vasavi Colonl', Milyalagtrcia. Nalgoncla

¶20

17.VamshiSaiRiceIndustcs,
atThungapahad N4iryalaguda,Nalgonda^50ti207.
, Repby its ManagingPartner^{B. Lingaiah,SbtlYellaiah,} Age:Major,R/o HNo18-14i9i2.NearSitting^{GandhiStatue,} Ashok Nagar,MiryalagLrda^Nalgonda
18.SaiTeja Parboiled RiceMillsPvt Ltd. at,Yadgidpally^(VP),KhammamRoad, Miryalaguda,Repby its Managing^Dircctor Rayapudi Asha Latha,^{\'/oRayapudi Jagan\lohanRao,} Age: Major,R/o^HNo^{i9-198SliSaiIltrclare . P \ol 0l}, ReddyColony Miryalaguda-508207.^\algonda
19.SriLaxmiModern RiceMill,
at Settipalem, Miryalaguda.^Nalgonda, Repby its Managing^{paflner G.Purushotham.} S/oLate Laxmaiah, Age:^{Major.H rr-oI tt-1ti0i} Hanumanpeta,Mirl'ai^{guda.Na)gonda}
20.Nagarjuna Parboiledlr4odcrn^lUcc\1itl.
atD No19-1029,Sagar Road.^lvlirvalguda ^'
Nalgonda^-508207,^{Repb.vitsAuthorized Signatorl}
R. KushaKtmar,S/o^{R. Vasu, Agc:N4ajor.Rio I I No5-81.} Shabunagar,Ivliryalguda.^Nalgondr
21.Sai ManasaRice Corporation,
DNo19-1029,Sagar^{Road,N4ir1'alguda.} Nalgonda,Repbyits Authorized^Signatory RKushaKumar,^{S/oRayapudiVasu,Age:ir4ajor.} R/oHNo5-81,Shabunagar,^{Miryalguda.Naigoncla}
22.MiheswaraiParboiled^RiceMill,
atSetipalem,Vemulapally^(M), MiryalagudaNalgonda.^Rep.byits
Authorizedsignatory,S.^{KrishnamLrrthy.} S/o.Venkaiah,Age:58^{yrs,R/o.tl.No.l-69.} MainRoad,VemulapallY,^Nalgonda.
23.NagarjunaDall&^{BoiledIndustries,} at,HNo3l -122,Kiammam^Roacl. Ramnagar,Miryalaguda.^Nalgonda. Rep by its ManagingPartner^V.Rarnesh, Age:52^yrs,R./oH^{No:- l9-467,} ReddyColony,Miryalaguda,^Nalgonda
24.LaxmiPrasannaRice Corporation, at DNo:-l-233,Near^MunsifCourt. Miryalaguda-508207, Nalgonda,
Repby its ManagingPartner^{R.Vishqanadh.} S/oR Pandurangaiah.Age:⁵⁴1rs.^{lVol { No4-120,} Near Round Khammam Road. Miryalaguda,^Nalgonda
25.KeerthiTraders,
at D No. 5-3. Gandhi r-agar,

¶21

Miryalaguda-508207,Nalgon<ia,
Repby its ManagingParrner R.Anthaiah,
S/o RSheshaiah,Age:Major,R/o HNolg-1271/3, AshokNagar,Miryalaguda,Nalgonda
26.Ir{aruthiRiceCorporation,
atCrrnlurRoad. Gudur,
Miryalaguda, Nalgonda-508207,
Repb1,its ManagingPartnerV.Srtyanarayana,
S/oVPullaiah,Age:Major,Rro DNo 6-310, ShabuNagar, Miryalaguda,Nalgonda
27.Gopi Ktishna Rice Corporation,
Viryalaguda,Nalgonda-508207
RepbyitsManagingPartner^p.yadagiri,
S/oPMalsuraiah, Age:63yr.sR_ioHNo:-pNo 305, Mayuri Nagar,SSTowers, Miryalaguda, Nalgonda
ANTD Pelitionerrs
StateofTelangana
Rep.byitsPrincipalSecretary,
DepartmentofCommercialTaxes andExcise, Revenue Department, SecretariatBuildings,Hyderabad.
2.StateofTelangana,
Rep.byitsPrincipalSecretary, DepartmentofConsumerAffairs, FoodsandCivilSupplies, SecretariatBuildings,Hyderabad.
3.TheCommissioner (ST),
CommercialTaxes Department, I{yderabad,Telangana.
4.AssistantCommissioner (CT), LTU.NalgondaDivision, Nalgonda.Telangana.
5.Commercial Tax Officer.
Nalgonda-2,Miriyalaguda Circle. NalgondaDivision,Nalgonda.
6.Deput),Commercial TaxOfficcr,
NalgondaJCircle,NalgondaDivision,Nalgonda Respondent/s

¶22

Petition under Articre 226 of the constrtution of rndra prayrng that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction, more particurarry one in the nature of writ of Mandamus decraring of the Respondents actaon in not considering the documents submitted by the petitioner for the purposes of assessment. determination and grant of concessions, exemptions and waiver on the excessive tax leviable on inter-state sales under the central sales Tax Act. 1956 and obstinatery and irrationalry insisting upon production of c Forms for purposes of assessment, determinatron and grant of concessrons, exemptions and waiver to the Petitioner as illegal, arbitrary, contrary to the doctrine of legitimate expectation and unconstitutional and set aside all actions and results consequent thereto and resultanfly direct the respondents to consider the documents submitted by the^petitioner to assess, determine the sales conducted by the Petitioners on inter-state sales, without insisting on submission of c Forms'.

¶23

lA NO: 1 OF 2019

¶24

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 preased to direct the Respondent to consider the representatron made by the petitioners rrce mill association on 13.06.2016, 06.03.20i7, pending disposar of the writ petation.

¶25

lA NO: 2 OF 2019

¶26

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 preased to direct the sth and the 6th Respondents to not to finalize and/or give effect to assessments conducted for the period between 01 .04.2015 to 31 .06.2017 by disregarding and discarding the documents and evidence produced by the Petitioner for determinatron and grant of concessions, exemptions and waiver towards excessive tax leviable on interstate sales, pending disposal of the writ petition.

¶27

WRIT PETITION^{NO: 19821 OF 20'19}

¶28

Between:
	M/s. Hrnuman^Industries Vattimarthy(V)Chityal^{(Mdl),Nalgonda Dist,Telangana} Representedbyits^{authorized signatory} T.i{anumanthu,^{S/o.T.Radakishan,Age:56Years; Occ: Business,} R/o.ChityalCV&Mdl),^{NalgondaDist, Telangana.}
2.	M/s. Siddartha^lndustries VattimarthyCV)Chityal^{(Mdl),Nalgonda Dist,Telangana} Representedbyits^{authorized signatory} Poia Peddaiah, S/o. Late^{Lingaiah, Age:63Years;Occ:Business,} R/o.Chitl'al^(V&Mdl),^{NalgondaDist,Telangana.}
3.	Mi s.Udal^lndustries Vattirnarthy(!-)Chityal^{(Mdl),NalgondaDist. Telangana} Representedby^{its authorized signatory} Vanaparthl,^{Venkateshwarlu,S/o.Narsaiah,Age:55Years; Occ: Business'} tuo. Chityal^(V&Mdl),^{NalgondaDist, Telangana}
.1	Sri La-rmiVenkateshwara^{Rice Industries} BhongirRoad,Chityal^{(V& Mdl),Nalgonda Dist, 'felangana} ReprescntedbyitsauthoIized^signatory VeiupallyLavakumar,S/o.Somaiah,^{Age:72Y ears;Occ: Business,} PJo.H.No.5-32, VanipakalaRoad,^{Chityal(V& Mdl)'Nalgonda}
)	Sri Venkateshwara^{ModernRiceMill} Chityal(V&Mdl),^{Nalgonda Dist,Telangana} Represcntedby its^{authorized signatory} VeiupallyVenkateshwarlu,^{S/o.V.Bixapathi, Age:49Years; Occ: Business,} R/o.H.No.4-17,Chityal^(V&^{Mdl),NaigondaDist'Telangana.}
6.	Sri Venkateshwara^{Rice Industries} Chityal(V&Mdl),Nalgonda^{Dist,Telangana} Representedbyits^{authorized signatory} VelupallyLavakumar,S/o.^{Late Somaiah'} Age:72Years;Occ:Business, Vo.U.No.S-:2, Vanipakala^{Road,Chityal(V& Mdl),Nalgonda Dist'} Telangana.
7	.M/s.Mallikarjuna^{ParBoiledBinnyRiceMill.} MLurigode(V&Mdl),Natgonda^{Dist,Telangana} Represented[.tyits authorized^signatory KamatiNarayana, S/o.Late^{l-axrninarsu,Age:65Years;Occ:Business,}
	IVo. Nalgonda^(V&Mdl),Nalgonda^{Dist,Telangana.}

¶29

¶30

¶31

n_ Surrr:r:rj.rli I,:rrt,orjr., l)rr I.t ll).)]l:,,.,1^{,'.,r , 1y,,1-, ,,. Iir,,.} r :,1-.,,r,r,lrl t,..,:..,.rrr., i ll.',') ":9.bl^{r'5 '''Irrrr.'ri./(I r,,r,ir,"</sup> Niltt(tt.rlU \J,rlt_r,.1..r". S o j,, r(,, II:;,.6-.-;',,iLa,,1..];:ll^{rrt {:':is\crt. rt,.} H.r.i,c.s Iri nSirr. ,rlr,,,I,ja. .rl3L,r:d.r j)ist. I ct,rr:::r lla}

¶32

,t1,1]::]i,,li,.l:,: .\rro^{r ,,oJ r,: ,.rrrir:r,r} r r rJ . .\rrl)u,go(jc^{(, & \ldlt.} \rll,,ir I )i''l' l''i.ittg.rtt., I((.prclenrcd r,,.. i,. r,,,r,,,.])..,r''l'r '1ge::)^{) ears:} occ: BusinL,ss. J'']'j:'',t,^{r'l1t'.u]l;rL)irr)ro.lirr.\ ,-,. ( iulr;11311} Karl.onamandapa,. (,t",i,;^,i,;Jjill ii,];]11,X,1.:1_Markcr^{\cer r r L)}

¶33

,, Xill*":,alboired Rice rndusrries pvr. Ltd.. }:l::eallv,^{(v): Kanaealr Mdr ). Nrrg"ra.'bir,.} reranqana ff:,T;::iii3#;;;urllor;zeas;enatorr'vqr/sqr I(shatrarah' Age:47Years: oqc: Business.

¶34

R/". H.N".;-;;i: ffi,[;!|" rrga Street. Chanduru ( V). Nalgonda. Telangana.

¶35

, , ll,_u:,,li !,l tuce rndushies, 5il-1ll"qi'i^{(v), Kanaeal(Mdi).rsulroro,} Disr, Tetaneana 11l'jiili^{bf irs-aurhorizeo srsnarory} rarrunldl Krishna Reddv. S/r tvo. FIat No.l 0707, inor' P^Ytu^{Reddv' Age:48} Yeais: occ: Business, Telangana. torlune Apartments. Kukatpalll. Hva.*i^a.

¶36

[2. ]\4/s. Gouthami Industries Arjalabavi (V), Backside cr s yi *" u,a h'J" a] ffi , rli}l"J. i"/JlXi[,.^. ",, "r" Represented by its- autt t<amchandraiah,^{torizedsignatory,} S. Koteswara Rao, S/o

¶37

Age:65^years; Occ: Business, R/o. H.No.6-5- l g5, Ravindranagar Nalgonda

¶38

,, i;:.?1,,:1 loired-^{ModemRice Miil,} rvravuraguda (V), SLBC. Se n.p."..it.a uy ii,",i,"""i, jJoiir},$;'o'^,,to,0, Disr. reran gana J. lndra Reddy, S/o. Veera R ruo n"",.ur,6niu;;'iil!lll;1f;lJ*#",^occ: Busincss

¶39

,4ND ..PElITIONERS State ofTelangana l1n.^{tr irs priicipal Secrerary,} uepartment of Commercial Taxes and Excise. xevenue Deparrnent, Secreuriat Bi:iiai"rr, iirr.* uro

¶40

2 State of Telangana. Rep. by its principal Secretarv 3-el?rtme.n!9f^{Coosum",Affii.r,} toods and Civil Supplics, tecretariat Buildings, Hyderabad.

¶41

_l The Commissioner (ST). commercial Taxes DepartnrenI Hvderabad. Telangana.

¶42

¶43

¶44

AssistantCommissioner Nalgonda Division, Nalgonda, Telangana.

¶45

Commercial Tax Ofhcer, Nalgonda I Circle, Nalgonda Division,^Nalgonda

¶46

Deput), Comrncrcial Tax Cttlicer, Nalgonda I Circle. Nalgonda Division,^Nalgonda

¶47

Comnrercial l-ar Officer, Nalgonda 2. N,li11'alaguda Circle. Nalgonda

¶48

Deputl Conrmercial Tax Olllcer. Nalgonda 2. N{ir,v''alaguda Circle, Nalgonda

¶49

RESPONDENTS

¶50

Petition under^{Article226 of lhe Constitutionof lndia praying that in the} circumstances^{stated inthe affidavit filed therewith,the High Court maybe} pleased to issue an^{appropriatewrit, order or direction more particularly onein} the nature of^{writ of Mandamus declaringof the Respondentsaction in not} considering^{the documents submittedby the Petitionerfor the purposes of} assessment,^{determination and grant of concessions, exemptions and waiver on} the excessive^{tax leviableon inter-statesales underthe Central Sales Tax Act'} lg56andobstinatelyandirrationallyinsistinguponproductionofCFormsfor purposes of assessment,^{determinationand grantof concessions' exemptions} and waiver to^{the Petitioner as illegal, arbitrary, contraryto the doctrineof} legitimate expectation^{andunconstitutionaland set aside all actionsand results} consequent^{thereto andresultantlydirect the respondentsto consider the} documents submitted^{by the Petitjoner to assess' determine the sales conducted} inter-state sales,^{without insistingon submission of 'C} by the Petitioners^on Forms'.

¶51

lA NO: 1 OF 20 19

¶52

Petition under section 15'r cpc praying that in the crrcumstances stated in the affidavit filed in support of the petitton, the High Court may be pleased to direct the 5th and the 6th Respondents to not to finarize and/or give effect to assessments conducted for the period between 01 .04.2015 to 3.1.06.2017 by disregarding and discarding the documents and evidence produced by the Petitioner for determination and grant of concessions, exemptions and waiver towards excessive tax reviabre on inter-state sares, pending disposar of the writ petition.

¶53

lA NO: 2 OF 2019

¶54

Petition under section 15'1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to direct the^'lst Respondent to consider the representation made by the petitioners rice mill association on 'r3.06.2016, 06.03.2017, pending disposar of the writ petition.

¶55

Counsel for the Petitioners in both the petitions: SRI PASHAM MOHITH

¶56

Counsel for the Respondents in both the petitions:

¶57

SRI L. VENKATESHWAR RAO, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES

¶58

The Court made the following: COMMON ORDER

¶59

I I

¶60

-TIIE IION'I}I-I, SRI.IL;S1'ICE T. VINOD KTIMAR

¶61

,\NI)

¶62

TIIT- HOTi'I}T-E SITI JL'STICE PULI,A K.ARTHIK

¶63

\'R I'l- l'}E'II1'lON Nos.l7379 of 2019 & 19821 of 2019

¶64

CONIMON ORDI.-I{: (per Hon'ble Sri Justice'l'.Vinod Kurnar)

¶65

Heard learned counsel for the petitioners and Sri L.Venkateshwar Rao, learned Special Standing Counsel for Commercial Taxes appearing for the respondents, in both the Writ Petitions, and pcrused the record.

¶66

Learned counsel for the petitioner appearing in both the Writ Petitions fairly submits that the lis involved in these Writ Petitions is covered by the judgment of a Division Bench of tl-ris Court dr.04.11.2022 in WP.No.B243 of 2021 presided over by the Hon'bie the Chief Justice, wherein a similar issue lell for consideration and the Division Bench took a view that mere submission of representation cannot confer any right on a dealer to seek waiver ol filing C-Forms and the principle of legitimate expectation cannot be invoked in a taxing statute.

¶67

Having regard to the atrove said decision of rhe Co-ordinate Bench of this Court, the present Writ Petitions have to fail.

¶68

¶69

-+ Accordingll , both thcsc Writ I)etitions^{arc dismissed.No}

¶70

ordcr as lo cosls.

¶71

). Consequentlv, miscellaneous^{petitions pending,} if^any,

¶72

shall stand closed in tl-re light of this^finalorder.

¶73

SD/.K.VENKAIAH ora,31alr REGTSTRAR

//TRUE COPY//

seEiBru oFFrcER

To,

One CC to SRI PASHAII/ [/'lOHlTH, Advocate [OPUC]

¶79

Two CCs to GP for Commercial Tax,^{High Courtfor the Stateof Telanganaat} Hyderabad. [OUT]

¶80

Two CCs to GP for Civil Supplies,^High Court^{for the State of Telanganaat} Hyderabad. [OUT]

¶81

4 One CC to SRI L. VENKATESHWAR RAO, Special Standing^Counselfor Commercial Taxes [OPUC]

¶82

Two CD Copies.

HIGH COURT

D,ATED:2411112022

.4
I.-f
t
<br>c
2 3 JAt'l 7[?3 z
COMMON ORDER

¶88

W.P.NOs.17379 OF 2019 & 19BZ1OF 2019

¶89

DISMISSING THE WRIT PETITIONS WITHOUT COSTS

¶90

h^
))
19 <br>

Rsv Rice Industries and 26 Others v. State of Telangana and 5 others

Case brief

What is this about?

What the court decided

Rsv Rice Industries and 26 Others v. State of Telangana and 5 others

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Commissioner of Income Tax Vs K. Visweswara Reddy

Commissioner of Wealth Tax Vs Heh the Nizams Jewellery Trust and 2 Others

Smt.Radha Bai, Hyderabad Vs Dy. C.T.O. Hyderabad and Another

Grasimindustries Limited. Vs Assistant Commissioner (Ct)Ltu)

M/s Pavan Motors Pvt. Ltd. Vs Union of India

M/s. Vallabhaneni Constructions Pvt. Ltd, Vs The Union of India