Writ petition seeking a certificate under S.197(1) of the Income Tax Act regarding tax deduction on accommodation perquisite was withdrawn by counsel at hearing; the High Court permitted withdrawal and dismissed the petition without costs.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.
134471
HIGH COURT FOR THE STATE OFTELANGANA AT HYDERABAD (Special Original Jurisdiction)
TUESDAY, THE FIFTEENTH DAYOF APRIL TWO THOUSAND AND TWENW FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA
WRIT PETITION NO: 1 3386 0F 2007
Between:
Sri P. K. Bhomia, S/o. G.C. Bhomia, aged about 45years, DeputyManager (ACCOUNTS), Orient Cement, D-05 Orient Cement Township, Devapur- 504 218, Adilabad District, Andhra Pradesh.
...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, order or direclion under Article 226 of the constitution of lndia directing the3rd respondent (lncome Tax Officer, Ward-l Mancherial-S04 208, Adilabad District) to issuea certificate to thepetitioner under S.197(1) of the lncomeTax Act authorizing the 4th Respondent (Senior Vice President-Commercial, Orient Cement,Devapur Cement Works, Devapur-5o4 218, Adilabad Dist) to deduct tax atsource from the monthly salarypayable to thepetitioner by adopting thetaxable perquisite of unfurnished accommodation as the actual Fair RentalValue of the accommodation
in Devapur (less the rent recovered by the emproyer) instr:ad of computing the taxable perquisite as7.5o/o of the sarary of the petitioner (ress the rent recovered by the employer).
r.A. NO: 1 0F 2007(wP MP. NO:16767 oF 2007)
Petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court nray be preased direct the 4th respondent (senior Vice president-commercial, orie,nt cement, Devapur cement works, devapur-s04 218, Adiiabad District) to dedu(t tax from the sarary payable to the petitioner on the basis that the taxable value of theperquisite of unfumished accommodation provided by the emproyee to th: petitioner is nir, as otherwise the petitioner will be put to severe hardship and loss;.
l.A. NO:3 oF 2007(wPMP. NO:18676 oF 2007)
Petition under section i51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court ma.7 be pleased to stay the operation of Expranation 1(a) and Expranation 4 to section 17(2), which were introduced in the rncome Tax Act through the Finance Act, 2007, untir my writ petition is disposed off.
Counsel for the Petitioner: SRt C. PRANEETH, REPRESENTING FOR SRI KARTHIK RAMANA PUTTAMFiEDDY
Counsel for the Respondent No.i: SRI GADI PRAVEEN KUM,{R,
DEPUW SOLICITOR GENERAL OF TNDIA
Counsel for the Respondent Nos.2 and 3: SRI J. V. PRASAD
(sc FoR TNCOME TAX)
The Court made the following: ORDER
THE HOII'BLE SRI JUSTICE P.SA}I KOSITY AND
THE HOIT'BLE SRI JUSTICE I{ARSING RAO NANDIKOITDA
WRIT PETITION NO.13386 OF 2OO7
ORDER: (per llon'ble Sr{ .Iu.sf,ice P.SAil KOSII7|
When the matter is taken up for hearing, Mr.C.Praneeth,
learned counsel representing Mr.Karthik Ramana
Puttamreddy, learned counsel for the petitioner, seeks
permission of ttris Court to withdraw the Writ Petition.
withdrawn. There shall be no order as to costs.
Miscellaleous petitions, if any, pending in this writ
petition shall stand closed.
sD/-A.v.s.PRAsAD / DEPUW REGISTRAR /
IITRUECOPY//
SECTIO CER
T '1 31S 333 ,'f E5Ti*gl1t1fi:T:il"t3$'$1[e'tr"31?5'YPt''"0'" .. to,lJ"%.sri J' v' Prasad (SC for lncome Tax) toPucl 4. Two CDCoPies T J /BSK
M
HIGH COURT
DATED:15104t2025
ORDER
WP.No.13386 of 2OOl
1E S14
15
( c^
)
.)
(_) 01JUt 206
*
,? sr,^ rc,. -
DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS
1
('
4 t
1 provisions across 1 enactments
Sri P.K. Bhomia
Union of India, Rep. by Secretary (Revenue), Ministry of Finance
Commissioner of Income Tax-1, Hyderabad
Income Tax Officer, Ward No.1, Mancherial
Senior Vice President (Commercial), Orient Cement, Devapur Cement Works
P. Sam Koshy
Narsing Rao Nandikonda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
