The High Court allowed the writ petition under Article 226 of the Constitution, holding it was subsumed by a judgment delivered on 05.04.2022 in W.P. No. 7893 of 2020, M/s. Sri Sri Engineering Works v. Deputy Commissioner (CT).
The writ petition is allowed on the basis of a prior judgment delivered on 05.04.2022 in W.P.No.7893 of 2020.
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.
L
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original J urisd iction)
TUESDAY ,THE NINETEENTH DAY OF'JULY TWO THOUSAND AND TWENTY TWO
PRESENT
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION NO: 2767 OF 2022
Between:
M/s. Dignity Electronics, B-1-383, R.P. Road, Secunderabad, Hyderabad. Rep resented by its Authorized Signatory, Mr. Anil Kumar Jain, S/o. Sri. Late S.K. Jain
...PETlroNER
AND
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 an appropriate Writ or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated. 2111212021 passed by the lstrespondent revising the assessmbnt order dated. 13/01/2016 passed by the 2nd respondent for the tax period 2013-14 to 2014-15 as illegal, unjustified and contrary to the provisions of law besides being barred by limitation of having been passed beyond period of four years from the date of the service of the assessment order dated. 1310112016
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 to stay the consequential order dated 30.12.2021 passed by the 3rd respondent pursuant to the impugned order dated. 21 .12.2021 passed by the 1st respondent
for the tax period 20 3-14 to 2014-15 during the pen(lenc/ lf the above writ
petition
Counsel for the Petiti rner: SRI B. SRINIVAS
Counsel for Respond.nts: SRI L. VENKATESWARA RA ), SC FOR COMMERCIAL TAXI:S
The Court made the f llowing: ORDER
I
THE HON'BLE THE CHIEF JUSTICE UJJAL BHTryAN AND
THE HON'BLE MRS TICE SUREPALLI NANDA
WRIT PETITION No.2767 of 2022
OBP*P8: l'?, tt. tt.',1bte ttp ah" fjL)stice ItLpt ittlrtl.|t)
Heard Mr. B.Srinivas, learned counsel for the petitioner and Mr. L.Venkateswar Rao, learned counsel for the respondents.
'2 . I t is submitted that the present writ petition is covered by thcjudgrnont delive recl on 05.O'/.2022 in W.P.No.7893 of 2O2O arLrl bart:h (M/s. Sri Sri Engineering l[orks v. Deputy Commissioner (CTl).
closed. However, there shall be no order as to costs.
I
SD/. MOHD. SANAULLAH ANSARI ASSISTANT REGISTRAR //TRUE copy// ,itli SECTION OFFICER
To,
Q. 9neCC to Sri B Srinivas Advocate fOpUCl
II IIGI{ COURT
DI,TE C': 1910712022
--::<br>--^N G
<br>x, t.F, ;,<br>tl ;il
o-
J :E
CE, itl-l
cv
cv
/
!! rH
ORDER
WF.Nlo,llr7ti7 of 2022
.t
ALLOWING THE WIE|,IIT PETITION
\1/rIl-rr)LtT COSTS
1 issue framed by the court
Whether the writ petition claiming the impugned Commercial Tax assessment order is illegal and barred by limitation is covered by a prior judgment.
Colour shows how this judgement treated each authority
M/s. Sri Sri Engineering Works v. Deputy Commissioner (CT)Followed¶27
M/s. Sri Sri Engineering Works v. Deputy Commissioner (CT)
1 provisions across 1 enactments
M/s. Dignity Electronics
The Dy. Commissioner (CT), Secunderabad Division
Ujjal Bhuyan
Surepalli Nanda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
