Piramal Swasthya Management and Research Institute vs. Assistant Commissioner of Income Tax

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WP/5394/2026HC TelanganaHBHC01010850202602 April 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that during the pendency of the writ petition, an order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, was passed on 13.02.2026, which granted a refund to the petitioner. The learned counsel for the petitioner filed a memo to withdraw the writ petition as the grievance no longer remained. The Court, therefore, dismissed the instant writ petition as withdrawn. No costs were awarded. Any pending miscellaneous petitions were also closed.

What were the facts?

The petitioner, Piramal Swasthya Management and Research Institute, filed a writ petition before the High Court of Telangana at Hyderabad. The petition challenged an intimation dated 23.12.2025 issued under Section 143(1) of the Income Tax Act, 1961, by the 3rd Respondent, and a communication dated 12.02.2026 issued by the 1st Respondent, both pertaining to assessment year 2024-25. The petitioner sought a writ of certiorari to quash these orders. During the pendency of the writ petition, an order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, was passed on 13.02.2026, which granted a refund. Subsequently, the petitioner filed a memo to withdraw the writ petition as their grievance was no longer subsisting.

What were the issues?

1. Whether the writ petition is maintainable in light of subsequent developments? Assessee's contention: The assessee argued that the subsequent order granting a refund has resolved their grievance, rendering the writ petition infructuous. They sought to withdraw the petition. Revenue's contention: The revenue did not record any specific contention against the withdrawal, but was represented by Senior Standing Counsel. The court noted the filing of a memo to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD -----.. (Special Original Jurisdiction) THURS-DAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHTEF JUS.TICE SRI APARESH KUMAR SINGH THE HoNoURAeLe snI.IU%rIcE G.M. MoHIUDDIN [ 3488 ] PE Tro NO 5394 0F 2026 Between: Sjifrqit::'Jry-?#t:8ffi [H[,"S%t""XITE:, jf#,,i"rSiS,:[%BIE:iT - 500016 Represented by iti i,it"riC"oiig;i6L, rr,tr. Chandramouti AND ...PET!T|oNER 'ff :fl',ijff#:lB.l_"J9,:j,llff E:Jr'":,8""Jil:ii",[sJ"o5.lq],::u:i: 500004 2 Additionar/ Joinu Deputy/ Assistant commissioner of rncome Tax/ rncome{ax officer Narional Facetess As$;;;o,i'c;ft"Rj;"m No. 401 , 2nd Ftoor, E_ ^ Ba rp, Jawa hartat rvenru siaoiJii:'oa#-"'.iffi ;)i '68',:tf, i:3irur*,.mr,9ff51'lrqp;*,?:.;*sff :#J;::JB"li; Hosur Rd, Uttarahall ' 13833[".: lli3"l:g::{m';Ji;lii' JiJi'"iotn F roo r, I n co m e ra x rowe rs, ,..RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ particularly in the nature of certiorari or any other appropriate writ, order or direction Quashing of the intimation dated 23.12.2025 issued under Section 143(1) ot the Act by the 3rd Respondent (Annexure p_8) bearing DrN number cpcr2425rA7 1620309714 for the assessmenr year 2024_25 and the communication dared 12.02.2026 bearing no. rrBtucoM rF/17r2025- 2611085938669( 1) issued by the 1st Respondent (Annexure p-12) for the assessment year 2024_ZS. ) l I l i

\ IAN i20F 2026 . Petition under Section 151 CPC praying that in the circumstances stated in theaffidavitfiledinsupportofthepetition,theHighCourtmaybepleasedtostay theoperationoftheintimationdated23.l2.2o2sissuedunderSectionl43(1)of the Act by the 3rd Respondent (Annexure P-8) bearing DIN number Pct2425lA7t62o3o9714fortheassessmentyear2024-25,intheinterestofthe justice lA NO: 3 oF 2026 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the communication dated 12'02'2026 bearing no' |TBA/COM/F/1 7 12025-26t1085938669( 1 ) issued by the 1st Respondent (Annexure P.12)fortheassessmentyear2024-24andallfurtherproceedingspursuant theretoduringthependencyofthewritpetition,intheinterestofthejustice. Counsel for the Petitioner: Ms. MAHIMA GOUD APPEARS THROUGH VEDIO CONFERENCE FOR Ms. K.YASHODA DEVi Counsel for the Respondents: SRI VIJAY K'PUNNA, SENIOR SC INCOME TAX The Court made the following: ORDER i I i !

t IN THE HIGII CO{'RT FOR THE STATE OF TELANGANA ATHYDPRABAI) The Hon'ble The Chief Justice Sri Aoaresh Kumar Sinph and The Hon'ble Sri Justice G.M Mohiuddin Writ Petition o.5394 of2026 Between: Piramal Swasthya Mattagelnena a[d Research [trstitute 3'd floor, No.6-3-l I12, Begumpet S.O S€cunderabad, Hyderabad, Tel8ngana -500016 Rep. by its authorized signatory Mr. Chandramouli. ... Pctitioner and Assistant Commissioner of lncome Tax, Exemption Circle l(l), Aayaksr Bhawan' Opposiae L.B.Stsdium, Basheer Bagh, Hyderabad, Telangana - 500004 and 3 others ...Respondents Order Ms. Mahima Goud, learned counsel apPears through vidco cont'erencc lbr Ms. Yashoda Devi, learned counsel for the petitioner and Mr. Vijal K.Punna, learned Senior Standing Counsel for Incotne lax Departurent appears through video conference for the respondents. 2. Itef'ercnce is made to the order daled 23.02.2026 containinlr thc srievancc of' the petitioner. During pendency of the Writ Petition, order under Section 143(3) read with Section l44B of the Income.fax Act, 1961, has bcen passed on 13.02.2026, granting refund. Datedz 02.04.2026 ti I I I i I I

2 3. Learned counsel for the petitioner has filed a memo vrZe USR No.4 1362 o12026. to withdraw the Writ petition as the grievance no longer remains. Horvever, reamed counsel for the petitioner submits that liberty may be grantcd to the pctitioner to appeal, in case any intimation is issued for the said demand hy the Cenrralized processing Center (CpC). 4' The instant wrir pctition is accordingry dismissed as withdrawn. No costs. As a sequcl, rniscellaneous petitions, pending ifany, stand closed SD/- P.C.SULEKHA DEVI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFIGER 1 2 3 K. To PS One CC to Ms. K YASHODA DEV|, Advocate I One CC to SRI VUAY K.PUNNA. SENIOR Sc IN ME TAX [OPUC] Two CD Copies TKS 4b I iI t I I i l

HIGH COURT DATED:0210412026 ORDER WP.No.5394 ot 2026 _::-_ oR THE '.t F\,t} ( o .La oz urM i (. * icHro v: *\>/ 4a' DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS pr \ ,E\' 2[

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