La No: 1 Of 2018 v. A. Siva Kartikeya

IN THE HIGH COURT OF ANDHRA PRADESHAMARAVATI(Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARIANDTHE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 15143 OF 2018 Between: Visakhapatnam Industrial Water Supply Company Limited (VIWSCO), C/oGreaterVisakhapatnam Municipal Corporation, Room No. 204, Tenneti Bhavan, AsilmettaJuncti^on, Visakhapatnam - 530 002, Andhra Pradesh. Represented by its Chairmanand Managing Director. Mr. Hari Narayanan Murugan S/o Mr. Murugan. AND ...PETITIONER 1. The Incorne Tax Officer, TDS Ward - 2, Visakhapatnam, Aayakar BhavanDaba Gardens, Visakhapatnam - 530 020.Tax, Circle -15(2), (TDS), Hyderabad,Daba Gardens, Visakhapatnam - 530 020.Tax, Circle -15(2), (TDS), Hyderabad,4th Floor, D- Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004. Tax (TDS), SVR Plaza, D. No.40-6-15,Siddhardha Public School Road, Moghalraj Puram, Vijayawada[-][ 520][ 010.] ISTax (Appeals), Vijayawada SVR Plaza, D. No.40^6-15, Siddhardha Public School Road, Moghalraj Puram,[Vijayawada][ -][ 520]40^6-15, Siddhardha Public School Road, Moghalraj Puram,[Vijayawada][ -][ 520] 5. The Commissioner of Income Tax (Appeals)- II, Hyderabad, 5"^ Floor, 5-FRoom No. 501 Signature Towers, Opposite Botanical Gardens, KondapurHyderabad - 500 084’Room No. 501 Signature Towers, Opposite Botanical Gardens, KondapurHyderabad - 500 084’ ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in thecircumstances statedin the affidavit filed therewith,the High Courtmay bepleasedor any other appropriate Writ,declaring thecommunicationdated13.03.2018,issued by theofficeof the3"^ Respondentdirectingthe1®'Respondent to grant stay subject to payment of 20percentage of the demandraised by 1st Respondent vide his order u/s 254 of the Income TaxAct, 1961dated 14.12.2017, for the Assessment Year 2007- 08, pending disposal of the PetitionersappealbeforetheRespondent,andtheconsequentialcommunication, dated 30.03.2018, of theRespondent, asarbitrary,illegal,without jurisdiction,violative of the principles of natural justice, set aside thesame and consequently grant stayofall further proceedingsincluding anyrecovery, for the Assessment Year 2007 - 08, pending disposal of the Petitionersappeal before the 4^*^ Respondent, in the interests of justice. lA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated[ in]the affidavit filed in support of the writ petition, the High Court may be pleased todirect the Respondents not to take any coercive steps for the recovery of thedisputed tax for the Assessment Year 2007 - 08, pending disposal of the WritPetition and pass such other order or orders asit deems fit and proper, in theinterestsof justice,otherwisethePetitioner wouldbeputtoseriousandirreparable loss pending disposal of the above writ petition. Counsel for the Petitioner : SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI A RADHA KRISHNA, SENIOR SC FOR CBICThe Court made the following: ORDER THE HON’BLE SRI JUSTICE RAVI NATH TILHARIAND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLYWRIT PETITION No. 15143 OF 2018 JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilhari) SriA.V.A.SivaKartikeya,learnedcounselforthepetitioner has filed a memo of withdrawal vide U.S.R.No.2151 of2024, dated 05.01.2024, with the prayer to permit the petitionerto withdraw the W.P.No. 15143 of 2023. 2.SriA. Radha Krishna,learnedSenior StandingCounsel for C.B.l.C. for the respondents appears through[virtual]mode.Counsel for C.B.l.C. for the respondents appears through[virtual]mode. 3.In view of the above, the Writ Petition is dismissedas withdrawn. No order as to costs.as withdrawn. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending,shall also stand closed. To, SDI- A. VENU GOPAL RAOASSISTANT REGISTRAR//TRUE COPY//SECTIOFFICER JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilhari) SriA.V.A.SivaKartikeya,learnedcounselforthepetitioner has filed a memo of withdrawal vide U.S.R.No.2151 of2024, dated 05.01.2024, with the prayer to permit the petitionerto withdraw the W.P.No. 15143 of 2023. 2.SriA. Radha Krishna,learnedSenior StandingCounsel for C.B.l.C. for the respondents appears through[virtual]mode.Counsel for C.B.l.C. for the respondents appears through[virtual]mode. 3.In view of the above, the Writ Petition is dismissedas withdrawn. No order as to costs.as withdrawn. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending,shall also stand closed. To, SDI- A. VENU GOPAL RAOASSISTANT REGISTRAR//TRUE COPY//SECTIOFFICER 1. One CC to Sri A. V. A. Siva Kartikeya, Advocate 2. One CC to Sri A. Radha Krishna, Senior SC for CBIC 3.Three C.D Copies. Cnr MBT HIGH COURT DATED: 09/01/2024 ORDER WP.No.15143 of 2018 g19 JUN 20211^. Current Section ^^'^5fc£^SPATCW«^*^ DISMISSING THE W.P. AS WITHDRAWNWITHOUT COSTS