Writ petitions challenging Form-3 orders under the Direct Tax Vivad se Vishwas Act, 2020 for assessment years 2006-07 to 2009-10. The petitioner sought unconditional withdrawal; the Court permitted it and dismissed the petitions without 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.
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[3430 I
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE Dr. JUSTICE G.RADHA RANI
WRIT PETITION Nos.13369. 13372. 13373 AND 13389 OF 2021
WRIT PETITION NO: 13369 OF 2021
Between:
M/s Sentini Cermica Private Limited,'Sentini House', Plot No.1229, Road No.: 60, Jubilee Hills, Hyderabad - 500 033, Telangana. Represented by its Managing Director, Smt. K.Jaya, D/o Sri T.Seshagiri Rao.
.,.PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the Form - 3, issued by the 3rd Respondent, vide Acknowledgement Number. 338534470070421, daled 07.04.2021, under the Direct Tax Vivad se Vishwas Act, 2020, for the Assessment Year 2006- 07, as arbitrary, illegal, unconstitutional, violative ofthe principles of naturaljustice apart from being violative of Articles1 a,I 9( 1 Xg)and 265 of the Constitution of lndia, set aside the same and consequently direct the Respondents to accept the
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Form - 1 and Form - 2 as filed by the Assessee and issue afresh Form -3, in terms of the Direct Tax Vivad se Vishwas Act, 2020, andthe Rules made there under.
lA NO: 1 OF 2021
Petition under Section 151 CPCpraying that in the circumstances stated in the affidavit filed in support of thepetition, the High Court may bepleased to stay all furtherproceedings, including any recovery,pending disposal ofthe above Writ Petition.
WRIT PETITION NO: 13372 OF 2021
Between:
tvl/s Sentini Cermica Private Limited, Sentini House, Plot No. 1229, Road No. 60, Jubilee Hills, Hyderabad - 500 033, Telangana. Represented by itsfVlanaging Director, Smt. K.Jaya, D/o Sri T.Seshagiri Rao.
...PETITIONER
AND
,..RESPONDENTS
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the Form - 3, issued by the 3'd Respondent, vide Acknowledgement Number: 338558420070421 , dated 07.O4.2O21, under the Direct Tax Vivad se Vishwas Acl, 2020, for the Assessment Year 2009 - 10, as arbitrary, illegal, unconstitutional, violative of theprinciples of naturaljustice apart from being violative of Articles 14, 19(1 Xg) and 265 of the Constitution of lndia, set aside the same and consequently direct the Respondents to accept the Form - 1
3
and Form - 2 as filed by the Assessee and issue a fresh Form- 3, in terms of the Direct Tax Vivad se Vishwas Act,2020, and the Rules made thereunder.
lA NO: 1 OF 2021
Petition under Section'15'l CPC praying that in the circumstances statedin the affidavit filed in support of thepetition, the High Court may bepleased stayall further proceedings, including any recovery,pending disposal of the aboveWrit Petition.
WRIT PETITION NO: 13373 OF 2021
Between:
M/s Sentini Cermica Private Limited,'Sentini House', Plot No.:1229,Road No.: 60, Jubilee Hills, Hyderabad - 500 033, Telangana. Represented byits Managing Director, Smt. K.Jaya, D/o Sri T.Seshagiri Rao.
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of the Constitution of lndiaprayingthat in the circumstances stated in the affidavit filed therewith, theHigh Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring the Form - 3, issued by the 3'dRespondent, vide Acknowledgement Number: 338559460070421, dated0710412021 ,under the Direct Tax Vivad se Vishwas AcL2O2O, for the AssessmentYear 2008 - 09, as arbitrary, illegal, unconstitutional,violative of the principles of naturaljustice apart from being violative of Articles 14,19(1Xg)and 265 of theConstitutionof lndia, set aside the same and consequentlydirectthe Respondents to accept the Form- 1 And Form - 2 as filed by the Assesseeand issue a fresh Form- 3, in termsof the Direct Tax Vivad se Vishwas Act,2020,andthe Rules made thereunder.
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lA NO:'l OF 2021
Petition under Section 151 CPCpraying that in the circumstances stated in the affidavit filed in support of thepetition, the High Court may be pleased to stay all furtherproceedings, including any recovery,pending disposal of the above Writ Petition.
WRIT PETITION NO: 13389 OF 2021
Between:
M/s. Sentini Cermica Private Limited,'Sentini House', Plot No.: 1229, Road No.: 60, Jubilee Hills, Hyderabad - 500 033, Telangana. Represented by its Managing Director, Smt. K.Jaya, D/o. Sri T.Seshagiri Rao.
...PETITIONER
AND
..RESPONDENTS
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 of Mandamus or any other appropriate Writ, Order or Direction, declaring the Form - 3, issued by the 3'd Respondent, vide Acknowledgement Number: 338680000070421 , daled 0710412021, under the Direct Tax Vivad se Vishwas AcL, 2020, for the Assessment Year 2007 - 08, as arbitrary, illegal, unconstitutional, violative of the principles of natural .lustice apart from being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia, set aside the same and consequently direct the Respondents to accept the Form - 1 and Form - 2 as filed by the Assessee and issue a fresh Form - 3, in terms of the Direct Tax Vivad se Vishwas Act,2O2O, and the Rules made thereunder.
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lA NO: 1 OF 2021
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 stay all further proceedings, including any recovery, pending disposal of the above Writ Petition.
Counsel for the Petitioner in all the Writ Petitions: SRI NARAYAN TOSHNIWAL, REPRESENTING SRI A. V. A. SIVA KARTIKEYA
Counsel forthe Respondent Nos.1 & 2 in all the Writ Petitions: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA
Counsel for the Respondent No.3 in all the Writ Petitions: SRI B. NARASIMHA SARMA, S.C. FOR INCOME TAX, Ms. B. SAPNA REDDY, JUNIOR S.C. REPRESENTING SRI J.V. PRASAD, SENIOR S.C. FOR INCOME TAX
The Court made the following: COMMON ORDER
I
THE HONOURABLE SRI JUSTICESUJOY PAIJL
AND
THE HON,BLE DT. JUSTICE G. RADHARANI
WRIT TION Nos.13369, 13372, 13373 &13389of2O2t coMMON ORDER(per Hon'bleSP,J)
,
Sri Narayan Toshniwal, learned counsel representing Sri A.V.A Siva Kartikeya, learnedcounselfor: the petitioner(s) appeared through video conferencing and Ms. B. Sapna Reddy, learned Junior StandingCor-rnsel representing Sri J.V.Prasad, learned SeniorStanding Counsel for Income Tax Department.
2 Learned counsel for the petitioner(s) fi.led a letter dated 01.O1.2025 seekingpermission of thisCourt to withdraw the Writ Petitions unconditionally.
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As a sequel, miscellaneous petitions pending, if any,
shall stand closed.
SD/-S. MALLIKARJUNA RAO ASSI T EGISTRAR
//TRUE COPY//
SE N OFFICER
To,
MP
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1
HIGH COURT
DATED:0810112025
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COMMON ORDER
W.P.Nos.13369, 13372,13373 AND 13389 OF 2021
DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS
w5
3 provisions across 3 enactments
M/s Sentini Cermica Private Limited
The Central Board of Direct Taxes
The Union of India
The Principal Commissioner of Income Tax-1, Hyderabad
Sujoy Paul
G. Radha Rani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
