HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 33025 OF 2014 DATE: 05.11.2014 Between:
All India Federation of Tax Practitioners Hyderabad.
… Petitioner And The Union of India, rep., by its Secretary, Ministry of Finance, Revenue Department, New Delhi & others.
… Respondents This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 33025 of 2014 ORDER: (Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We are of the view that the writ petition cannot be entertained at the instance of All India Federation of Tax Practitioners, as we understood from the subject matter of the writ petition that it is affectation of individual assessee or assessees not of any association. We think that there may be some assessees who will not bother for extension of due date. Therefore, it is absolutely an individual affectation and not a public interest or a representative character. It would be open for the affected assessee to approach the Court in accordance with law, if so advised.
However, it is submitted that on an earlier occasion this Court had entertained a writ petition filed by the present petitioner. We have checked up that order. We have not passed any order as to the extension of due date, nor this issue has been raised or decided.
The writ petition is accordingly dismissed.
Pending miscellaneous petitions, if any, shall also stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J
Date: 05.11.2014 ES