2024 (5) TMI 499

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....ns)<br>Dated:- 2-11-2023<br>Writ Petition No. 14624 of 2021 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr Justice B M Shyam Prasad For the Petitioner : Sri. T. Suryanaryan., Advocate, Smt. Tanmayee Rajakumar., Advocate For the Respondents : Sri. Dilip M, Advocate ORDER The petitioner has called in question the orders dated 20.07.2021 [Annexures-A, B and C] and these orders relate to rejec....

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....ith the Division Bench's decision in ITA No.160/2015 and connected matters opining that such receipts would not be chargeable to tax, and the petitioner's appeals against the assessment orders before the Commissioner of Income Tax [Appeals]-12 will have to be decided in the light of the aforesaid decision and as such the petitioner has filed applications for early hearing and those applications ar....

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....f the Division Bench's order in ITA No.160/2015 subject to the outcome in the proceedings that my be preferred by the Revenue against such order. Sri M. Dilip, as regards the disposal of this writ petition, submits that because 20% of the demand is deposited, the petition could be disposed of taking this fact on record with liberty to the petitioner to avail remedy to receive refund subject to the....

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....petitions in the event the Revenue succeeds in the proceedings commenced before the Hon'ble Supreme Court as against the Division Bench's order. This liberty is reserved wherever, apart from the ground of jurisdiction, the ground such as violation of principle of natural justice and other grounds are urged. 7. In view of the same, it would be just to reserve liberty to the petitioner to seek ea....