Counsei For The; Orderthecourt Made The Foliowing v. Aphc010255252019

IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI(Special Original Jurisdiction) TUESDAY, THE TWENTY FOURTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDARANDTHE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 11478 OF 2019 Between: M/s. Andhra Pragathi Farmers Service Cooperative Society Limited,6/86,Pedda Harivanam, Adoni Mandal, Kurnool District. Rep. by its President Mr.H. S. M. Renukachary Swamy AND ...Petitioner 1. The Income Tax Officer, Ward-I, Adoni. Kurnool District. 2. The Additional Commissioner of Income Tax, Kurnool Range, Kurnool. 3. The Principal Commissioner of Income Tax, Kurnool Range, Kurnool. 4. The Deputy Commissionerof IncomeTax,CentralizedProcessingCentre (CPC), Income Tax Department, Bangalore-560 500, State ofKarnatakaCentre (CPC), Income Tax Department, Bangalore-560 500, State ofKarnataka 5. The Branch Manager, Andhra Pragati Grameena Bank,NearPoliceControl Room, Yemmiganur Road, Adoni, Kurnool DistrictControl Room, Yemmiganur Road, Adoni, Kurnool District (Respondent No.5 has been impleaded, as per Court Order dated05.12.2019, vide lA. No. 2 of 2019, in WP. No. 11478 of 2019) ...Respondents Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Courtmaybe pleased to issue Writ of Mandamus or any other appropriatewrit ororder or direction declaring the action of the 4th Respondent in passing theAssessmentProceedings,dated01.07.2019for the AssessmentYear2018-19 under the Income Tax Act 1961, disallowingtheclaimof the read with Section 80PTax ActVIA of the IncomeTax Act,under Chapterof the Incomepetitionerto the provisionscontraryof naturalAct, as arbitraryof thein violation of principlesand also the same is mofIndiaand-yVithout jurisdictionConstitution14oftheofArticleandviolativepassed by the 4thjusticeAssessment Proceedingsset aside theconsequentlynull and voiddated 01.07.2019 asrespondent IANOlIOFI^ that in the circumstancesunder Section 151 CPC prayingPetitiontheHigh Court may bethe Assessmentstated in thethe Assessmentpleased to grant staydated 01.07.2019 forof the[4th][ Respondent]disposal of theProceedingsAct 1961, pendingthe Income TaxYear2018-19 underwould be put to severe loss, as otherwise, the Petitionerabove Writ Petitionand hardship. IANOL3.QF2019 that in the circumstances151 CPC prayingunder SectionPetitionsupport of the petition, theHigh Court may beaffidavit filed into the Garnisheestated in theproceedings pursuantThe Branchgrant stay of all furtherpleased to.2019 issued by the[1st][ respondent][ to]dated 17.09NoticeBank,Alur Branch. Aiur, KurnoolPragathi GrameenaManager, Andhra226 (3) of the I.T.Act2018-19 under sectionthe tax periodDistrict, forof the above writ petition1961, pending disposal ; SRISHAIK JEELANl BASRAcounsel for the Petitioner ..SC FOR INCOME TAX Respondents No.1 to 4: Counsei for the; OrderTheCourt made the foliowing V. APHC010255252019 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3487] TUESDAY ,THE TWENTY FOURTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 11478/2019 Between: M/s.andhra Pragathi Farmers Service Cooperative...PETITIONERSociety Limited, AND ...RESPONDENT{S) The Income Tax Officer and Others Counsel for the Petitioner: 1.SHAIKJEELANI BASHA Counsel for the Respondent(S): 1.V1JAY KUMAR PUNNA 2. The Court made the following: ORDER: (per Hon’ble Sri Justice G.Narendar) Learnedcounselfor thepetitioner submittedthattheWritPetitionis rendered infructuousin view of the proceedingsof theChief Commissioner of Income Tax dated 13.12.2023 whereby[the] authority was pleased to condone the delay in filing[the][ returns][ and]the submission is placed on record. The Writ Petition is dismissed as withdrawn. PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 11478/2019 Between: M/s.andhra Pragathi Farmers Service Cooperative...PETITIONERSociety Limited, AND ...RESPONDENT{S) The Income Tax Officer and Others Counsel for the Petitioner: 1.SHAIKJEELANI BASHA Counsel for the Respondent(S): 1.V1JAY KUMAR PUNNA 2. The Court made the following: ORDER: (per Hon’ble Sri Justice G.Narendar) Learnedcounselfor thepetitioner submittedthattheWritPetitionis rendered infructuousin view of the proceedingsof theChief Commissioner of Income Tax dated 13.12.2023 whereby[the] authority was pleased to condone the delay in filing[the][ returns][ and]the submission is placed on record. The Writ Petition is dismissed as withdrawn. Miscellaneous petitions,if any, in the Writ Petition,[shall][ stands] To, closed. SD/- G HELA NAIDUASSISTANT REGISTRAR //TRUE COPY//SECTION OFFICER 1. One CC to SRI SHAIK JEELANI BASHA Advocate 2. One CC to SRI Standing Counsel for Income Tax 3. Three CD Copies HIGH COURT DATED:24/09/2024 ORDER WP.No.11478 of 2019 WRIT PETITION IS DISMISSED ASWITHDRAWN