[3101 I

.
(_s!o_ryq4vsE
NoTtcE BEFoRE ADMtsstoN)
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT'HYDERABAD

MONDAY, THE FIFTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY ONE

:PRESENT:
THE HONOURABLE SRI JUSTICE A.RAJASHEKER REDDY
AND
THE HONOURABLE SRI JUSTICE T. AMARNATH GOUD

WRIT PETITION NO: 3181 OF 2021

Between:
M/s. Green City Dukes Estates LLP, 16111623125 TRUNK ROAD NELLORE Neilore
AP 524001 lN Represented by its Authorized Signatory, Mr. Samarth Agaruval
Petitioner
AND
1. Union of lndia, represented by its Secretary, Department of Revenue, Ministry of
Finance. North Block, New Delhi -1 1000'1
2. Assistant Commissioner of lncome Tax, Central Wing, Central Circle-1(3),
Hyderabad Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad -
TG 500004
3. lncome Tax Settlement Commission, Chennai Bench 640-Anna Salai Satguru
Complex Chennai.-600035
Respondents

WHEREAS the Petitioner above named through itsAdvocate

M/s R.S. ASSOCIATES presented this Petition under Article 226 oi lhe Constitution of
lndia praying that in the circumstances stated in the affidavit filed therewith, the High
Court may be pleased to issue a writ, order or direction, more particularly, one in the
nature of writ of mandamus declaring the action of the Respondent No. 3 in refusing to
accept the application for settlement under Section 245C of the lncome Tax Act as
being void, illegal, arbitrary, violative'of Article 14 of the Constitution of lndia and
consequently direct the Respondent No. 3 to accept the application for settlement,

AND WHEREAS the High Court upon perusing the petition and affidavit filed
herein and upon hearing the arguments of Sri S. Ravi, Senior Counsel for M/s R.S.
ASSOCIATES for the Petitioner and Sri Namavarapu Rajeshwar Rao, Asst. Sollcitor
General who took notice on behalf of the Respondent NO.1 and Sri B. Narstmha
Sharma, Standing Counsel who took notice on behalf of the Respondent No.2, directed
issue of notice to the Respondent No.3 herein to show cause as to why this WRIT
PETITION should not be admitted.

You viz:

lncome Tax Settlement Commission, Chennai Bench 640-Anna Salai Satguru

Complex Chennai.-600035

are directed to show cause on or before 12-04-2021 to which date the case stands
posted as to why in the circumstances set out in the petition and the affidavit filed
therewith (copy enclosed) this WRIT PETITION should not be admitted.

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 to stay all further
actions in relation to the assessment years 2r15-'l 6 to 2019-20, pending disposal of
WP No. 3181 of 2021 , on the file of the High Cburt.
The Court made the following:
ORDER:
Heard Sri S,Ravi, learned Senior Counsel for the petitioner, who submits
thatthough Section 245C ot the lncome Tax Act, Chapter 19 still existing on the
statute book, but the 3'd respondent is not receiving the application. He submits
that just because bill is introduced that will not have enforceability of law, unless
it is passed by the Parliament and notification issued to that effect.

ln the present case nothing has happened and the statute remains on the
statute book. The 3'o respondent is obligated to receive the application as long as
the statute is valid and subsisting.

Sri Namavarapu Rajeshwar Rao, learned Assistant Solicitor General takes

notice on behalf of the 1"t respondent and Sri B.Narsimha Sharma, learned
Standing Counsel takes notice for the 2nd respondent and seeks time for getting
instructions,

lssue notice to the 3'd respondent.

Personal service of notice is permitted.

List on 12.04.2021.

Meanwhile, the 3'd respondent is directed to receive the application of the

petitioner and once the application is received, the consequences will follow.
SD/- K.SHYLESHI
ASSISTANT REGISTRAR
//TRUE COPY//

SE N OFFICER
To,

1. The Secretary, Union of lndia, Department of Revenue, Ministry of Finance.

North Block, New Delhi -110001
2. Assistant Commissioner of lncome Tax, Central Wing, Central Circle-1(3),
Hyderabad Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad -
TG 500004 (1 & 2 bY RPAD)
3. lncome Tax Settlement Commission, Chennai Bench 640-Anna Salai Satguru
complex chennai.-600035 (by RPAD- along with a copy of petition and affidavit)
4. One CC to Mis. R.S. ASSOCIATES Advocate [OPUC]

5. Two spare copies

mvJ
HIGH GOURT

ARR,J & TA,J

DATED:1 5102120i'|.1

t,
I -'r) +
LIST ON t2-04-202r I'
I -.,

,
NOTICE BEFORE: ADMISSION

WP.No.3181 ot 2r)21

DIRECTION