Case LawHigh Court › I.a. No: 3 Of 2016(Wpmp. No v. Aphc01090...

I.a. No: 3 Of 2016(Wpmp. No v. Aphc010907412016

High Court 22 Jul 2024 In favour of: Unclear
Forum / Bench
High Court · aphc
Parties
I.a. No: 3 Of 2016(Wpmp. No v. Aphc010907412016
Date of order
22 Jul 2024
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In I.a. No: 3 Of 2016(Wpmp. No v. Aphc010907412016, the High Court (2024) dismissed the appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI(Special Original Jurisdiction) MONDAY, THE TWENTY SECOND DAY OF JULYTWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDARANDTHE HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA Between: WRIT PETITION NO: 5740 OF 2Q1fi Office: D.No.1-54-11, PlotPranl^h^p’^Visakhapatnam-530017,AndhraPradesh Represented by its Director. AND ...PETITIONER 1. Assistant Commissioner of Income Tax, Circle-1 (1),4''^ FloorDirectIloou AnSa P?adesC'Vi^akhapatnam-Iloou AnSa P?adesC'Vi^akhapatnam- nohCommissioner of Income Tax-1, Aayakar BhavanDabagardens, Visakhapatnam - 530020, Andhra Pradesh.Dabagardens, Visakhapatnam - 530020, Andhra Pradesh. MV PVTax (Appeals), Pratyakshakar Bhavanm,MVP Colony, Visakhapatnam - 530017, Andhra Pradesh.MVP Colony, Visakhapatnam - 530017, Andhra Pradesh. WPMp'NaSZZsTf 2016^ 08-03-2016 in ...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 issuean appropriate writ, order or direction more particularlyonein the nature of Writ of Mandamus declaring that the Order NoPr.CIT-1/S.A.No.03/2015-16 dated 30.11.2015passedbythePrincipalCommissioner of Income Tax-1, Visakhapatnamiis illegal, discriminatory,arbitrary, unreasonable, unjust and violative of principlesof natural justiceas well as the Constitutional rights granted under Articles14. 19(1)(g), 21 & 300A and consequently set aside the same enabling thePetitioner tocontesttheAssessmentOrderdated31.03.2015passedfortheAssessment Year 2012-13 without pre-deposit. I.A. NO: 1 OF 2016(WPMP. NO: 7301 OF 2nifi) Petition under Section 151 CPC praying that in the circumstancesstated in the affidavit filed in support of the writ petition, the High Courtmay be pleased to stay recovery proceedings pursuant to the DemandNotice dated 31.03.2015 issued u/s 156 of the Income Tax Act, 1961forRs.53,42,43,820/- pending disposal of the Writ Petition. I.A. NO: 3 OF 2016(WPMP. NO: 15623 OF 20161 Petition under Section 151 CPC praying that in the circumstancesstated in the affidavit filed in support of the petition, the High Court may bepleased to set aside the Order dated 22-03-2016 passed in W.P. No. 5740of 2016 by restoring the writ petition to its original stage. Counsel for the Petitioners: SRI T. V. L. NARASIMHA RAOCounsel for the Respondents: SRI VIJAY KUMAR PUNNAThe Court made the following: ORDER APHC010907412016 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3487] MONDAY, THE TWENTY SECOND DAY OF JULYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 5740/2016 Between: M/s. Apex Encon Projects Private Limited...PETITIONER AND Assistant Commissioner Of Income Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.T V L NARASIMHA RAO Counsel for the Respondent(S): 1.VIJAY KUMAR PUNNA The Court made the following: JUDGMENT: (Per Hon'ble Sri Justice G. Narendar) The learned counsel for the Income Tax Department would[submit][ that]the Writ Petition does not survive in view of the fact that the main appeal itselfhas been dismissed vide order dated 31.12.2018. / 2.The Writ Petition having been directedagainst the Order refusing togrant interim relief pending the appeal doesnot survive for our considerationand the Writ PetitioniIS dismissed having rendered infructuous. No costs. As a sequel, interlocutory applicationspending,if any,in this WritPetition shall stand closed. SD/- P. VINOD KUMARassistant registrarSECTION OFFICER //TRUE COPY// To 1. One CC to Sri T. V. L. Narasimha Rao, Advocate 2. One CC to Sri Vijay Kumar Punna, Advocate 3. Three C.D. Copies. Cnr HIGH COURT DATED:22/07/2024 ORDER WP.No.5740 of 2016 / 2.The Writ Petition having been directedagainst the Order refusing togrant interim relief pending the appeal doesnot survive for our considerationand the Writ PetitioniIS dismissed having rendered infructuous. No costs. As a sequel, interlocutory applicationspending,if any,in this WritPetition shall stand closed. SD/- P. VINOD KUMARassistant registrarSECTION OFFICER //TRUE COPY// To 1. One CC to Sri T. V. L. Narasimha Rao, Advocate 2. One CC to Sri Vijay Kumar Punna, Advocate 3. Three C.D. Copies. Cnr HIGH COURT DATED:22/07/2024 ORDER WP.No.5740 of 2016 DISMISSING THE W.P. HAVING RENDEREDINFRUCUTOUS WITHOUT COSTS
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