M/s Sentini Cermica Private Limited vs. The Central Board of Direct Taxes

[ 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 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 1. The Central Board of Direct Taxes, Represented of Revenue, Ministry of Finance, Government of New Delhi - 110 001. by ln its Chairman, Department dia, Secretariat Buildings, 2. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - I10 001. 3. The Principal Commissioner of lncome Tax -1 , Hyderabad, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad -500 004, Telangana. ...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 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 of the principles of natural justice apart from being violative of Articles 1 a, I 9( 1 Xg) and 265 of the Constitution of lndia, set aside the same and consequently direct the Respondents to accept the 1 WRIT PETITION Nos.13369. 13372. 13373 AND 13389 OF 2021 WRIT PETITION NO: 13369 OF 2021

2 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, 2020, and the Rules made there under. 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 proceedings, including any recovery, pending disposal of the above Writ Petition. tvl/s Sentini Cermica Private Limited, Sentini House, Plot No. 1229, Road No. 60, Jubilee Hills, Hyderabad - 500 033, Telangana. Represented by its fVlanaging Director, Smt. K.Jaya, D/o Sri T.Seshagiri Rao. ...PETITIONER AND 1. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Govemment of lndia, Secretariat Buildings, New Delhi - 110 001 . 2. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001 . 3. The Principal Commissioner of lncome Tax - 1, Hyderabac, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana. ,..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: 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 the principles of natural justice 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 WRIT PETITION NO: 13372 OF 2021 Between:

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. Petition under Section '15'l 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. 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 by its Managing Director, Smt. K.Jaya, D/o Sri T.Seshagiri Rao. ...PETITIONER AND 1. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance Government of lndia, Secretariat Buildings, New Delhi - 110 001. 2. The Union of India, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1'10 00'1. 3. The Principal Commissioner of lncome Tax - 1, Hyderabad, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana. ...RESPONDENTS 3 lA NO: 1 OF 2021 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: 338559460070421, dated 0710412021 , under the Direct Tax Vivad se Vishwas AcL 2O2O, for the Assessment Year 2008 - 09, as arbitrary, illegal, unconstitutional, violative of the principles of natural justice apart from being violative of Articles 14, 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,2020, and the Rules made thereunder.

4 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 proceedings, including any recovery, pending disposal of the above Writ Petition. 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 1. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. 2. The Union of India, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1 10 001 . 3. The Principal Commissioner of lncome Tax - 1, Hyderabad, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana. ..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. lA NO: 'l OF 2021 WRIT PETITION NO: 13389 OF 2021

5 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 lA NO: 1 OF 2021

I THE HONOURABLE SRI JUSTICE SUJOY PAIJL AND THE HON,BLE DT. JUSTICE G. RADHA RANI WRIT TION Nos.13369, 13372, 13373 & 13389 of2O2t , coMMON ORDER (per Hon'ble SP,J) Sri Narayan Toshniwal, learned counsel representing Sri A.V.A Siva Kartikeya, learned counsel for: the petitioner(s) appeared through video conferencing and Ms. B. Sapna Reddy, learned Junior Standing Cor-rnsel representing Sri J.V.Prasad, learned Senior Standing Counsel for Income Tax Department. 2 Learned counsel for the petitioner(s) fi.led a letter dated 01.O1.2025 seeking permission of this Court to withdraw the Writ Petitions unconditionally. 3. In view of aforesaid letter, these Writ Petitions are listed under the caption "for withdrawal". 4. Permission as sor.rght for is accorded. 5. Accordingly, the Writ Petitions are dismissed as withdrawn unconditionally. No costs.

2 As a sequel, miscellaneous petitions pending, if any, shall stand closed. SD/-S. MALLIKARJUNA RAO ASSI T EGISTRAR //TRUE COPY// SE N OFFICER 1. One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate [OPUC] 2. One CC to SRI GADI PRAVEEN KUMAR, Deputy Solicitor General of loPUcl 3. One CC to SRI B. NARASIMHA SARMA, S.C. for Income Tax [OPUC] 4. One CC to SRI J.V. PRASAD, Senior S.C. for lncome Tax [OPUC] 5. Two CD Copies lndia To, MP BS

1 HIGH COURT DATED:0810112025 COMMON ORDER W.P.Nos.13369, 13372,13373 AND 13389 OF 2021 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS I { t c. rr ,\ c ( 202r PAT tJo n 0 L F o 4 0 Fs c (t'z(-: w5