M/s. Tpl-Sucg Consortium Vs Union of India — Writ and Judicial Review | Telangana HC (2025)

M/s. Tpl-Sucg Consortium Vs Union of India — Writ and Judicial Review | Telangana HC (2025)

What the court decided

AI extract

Outcome

Permission to withdraw the writ petition granted; writ petition dismissed as withdrawn with no order as to costs; miscellaneous petitions pending, if any, stood closed.

Issue for consideration

Whether the impugned notice dated 14th December, 2022 and the impugned order dated 15th December, 2023 passed by the Respondents ought to be quashed and the petitioner's return of income filed on 29th July 2022 treated as valid. +1 more

Ratio / Principle

The Court allowed the prayer of learned counsel for the petitioner to withdraw the writ petition, which counsel submitted had become infructuous.

Key takeaways

The writ petition was dismissed as withdrawn, with no order as to costs.ratio¶31
Miscellaneous petitions pending, if any, were directed to stand closed along with the withdrawn writ petition.ratio¶32

Detailed headnote1 paragraphs

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) — W.P. No. 15712 of 2024, decided 04.02.2025; Bench: Hon'ble the Acting Chief Justice Sujoy Paul and Hon'ble Smt. Justice Renuka Yara; ORDER per the Hon'ble the Acting Chief Justice Sujoy Paul. Petitioner M/s. TPL-SUCG Consortium, under Article 226 of the Constitution, sought a writ of certiorari to quash an income-tax notice dated 14.12.2022 and impugned order dated 15.12.2023 passed by the Respondents (Union of India/MoF, Dy. Director of Income Tax CPC Bengaluru, NFAC New Delhi, Dy. Commissioner of Income Tax Circle 6(1) Hyderabad), direction to treat its return of income filed on 29.07.2022 as valid, or alternatively a Mandamus directing the Respondents to pass an Assessment Order under Sec. 144 r/w Sect. 144B of the Act for Assessment Year 2022-23; IA No. 1 of 2024 (under Section 151 CPC) had sought a stay of the impugned order. At hearing, counsel for the petitioner submitted that the writ petition had become infructuous and prayed to withdraw it. The Court allowed the prayer and DISMISSED THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS, closing pending miscellaneous applications. No substantive ruling was made on the merits of the tax issues.

[³⁴⁴⁶¹

IN THE HIGH^{COURT FOR THE STATE OF TELANGANAAT HYDERABAD}

(SPecial Original Jurisdiction)

TUESDAY, THE FOURTH^{DAY OF FEBRUARY} TWO THOUSAND AND^{TWENTY FIVE}

PRESENT

THE HONOURABLE^{THE ACTING CHIEFJUSTICE SUJOY PAUL} AND THE HONOURABLE^{SMT JUSTICE RENUKAYARA}

WRIT PETI^{TION NO:15 7120F2024}

Between:

M/s. TPL-SUCG Consortium,^{MithonaTowers - 1, 1-7-80to 87 PrenderghaslRoad,} 3L""rni"-r"-biO:^{SOO OOi, f"trngina, lndia. Represented by its authorized signatory} frrti. Xiran Oattaram^{Surve 5lo Mr. Dattaramilahipat Sune,Aged about51 years,} FUo. Mumbai

...PETITIONER

AND

1 Union of lndia,^{rep. by its Secretary, Ministry of Finance, Southblock' New} Delhi

Dv.. Director of^{lncome tax, centralizedProcessingcentre ( cPC )' lncome} Tix DePartment,^Bengaluru

National Faceless^{Assessment Centre (NFAC), lncomeTax Department'New} Delhi

Dy. Commissioner^{of lncome tax, Circle 6(1), lT Towers,A' C' Guards} Hyderabad 500⁰⁰⁴

...RESPONDENTS

Petition under^{Article 226 of lhe constitution of lndiapraying that in the} circumslances^{statedin the affidavitfiledtherewith,the High courtmaybe} pleased to issue a writ, order or^{direction. more particularlyin the nature of writ of} Certiorari and Mandamus^{to. i. ThisHonourableCourt be pleasedto issue a Writ} of certiorari or a^{writ in the nature of certiorari to call for the recordsof the} Respondents^{issuingthe impugned notice dated 14th December'2022 arrd} passing of the lmpugned^{Orderdated1Sth December'2O23and quashthe same} andfurtherdirecttheRespondentstotreatthereturnofincomefiledbythe petitioner on 29th July 2022 as valid and or to^{issue any other appropriatewrit or}

order as^{this Honorlrable cou(may deem fit and proper to tl're facts and} circumstances^{of the rlase and in the interest of justice and equity' iiOn in} alternatrve,^{this Honourable Court may be pleased to issue a Writ r:f ltr'landamus} or a writ^{in the nature of Mandamusdirectingthe Respondentsto pass an} Assessment^{Order U/Sec. 144 rlw' Sect 144B of the Act for AssessmentYear} 2022-23.

lA NO:^{1oF 2024}

PetitionunderSectionl5lcPcprayingthatinthecircumstancesstatedin theaffidavitfiledinsr.rpportofthepetition,theHighCourtmaybecleasedtostay the impugned^{orderdated 1Sth December 2023'}

Counsel for^{the Petitioner: SRI DEEPAK CHOWDARY}

c o u n se^{I f o r th e Res po n de nts : .rT:} 331,'i,i3[^{="tJl-$ f fi B,} ^

The Court made^{the following: ORDER}

THE HON'BLE THE ACTING CHTEF JUSTICE SUJOY PAUL

AND

THE HON'BLE SMT. JUSTICE RENUKA YARA

WRIT PETITTON No.1 S7L2 ot 2o24 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog paul)

Sri Deepak Chowdary, learned counsel for the petitioner, submits that t].e writ petition has rendered infructuous a,d the

petitioner be permitted to withdraw the same.

The prayer is allowed.

Accordingly, the writ petition is dismissed as withdrawn. No order as to costs.

Miscellaneous petitions pending, if any, shall stand closed.

SD/. L. LAKSHMI BABU AS ANT REGISTRAR

//TRUE COPYII

To,

ECTION OFFICER

One CC to SRI DEEPAK CHOWDARY, Advocate. tOpUCl

one cc to sRl GAD| PRAVEEN KUMAR, (Depury soricitor Generar of rMia), High Court for the State of Tetangana at Hidelab;d. tOpUCl^{- -' -' - " 'e's,'}

Two CD Copies.

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HIGH COURT

DATED:0 410212025

ORDER

WP.No.15712 of 2024

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DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS

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