Wp/10416/2008 Of The Agricultural Market Committee v. The Commissioner Income Tax Officer

THE HON’BLE SRI JUSTICE V.V.S.RAOAND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10416 of 2008 Dated:10.11.2010 Between: The Agricultural Market Committee,Khammam, Rep.by its Secretary. and …Petitioner The Commissioner Income Tax Officer,Vijayawada, Krishna District,And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAOAND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10416 of 2008 ORDER:(per Hon’ble Sri Justice V.V.S.Rao) The Agricultural Market Committee, Khammam (AMC), filed theinstant writ petition assailing the notice, dated 22.04.2008, issued bythe Assistant Commissioner of Income Tax, Circle-1, Khammam,under Section 226(3) of the Income Tax Act, 1961. By impugnednotice, the Assistant Commissioner of Income Tax required the fourthrespondent, namely, Sub Treasury Officer, Khammam, to pay a sum ofRs.2,16,10,207/- held by the latter in the account of the petitioner AMC.This Court admitted the matter on 02.05.2008. When the matteris taken up for hearing, the Standing Counsel for AMC Sri K.Upender Reddy submits that impugned notice has beenwithdrawn by the Assistant Commissioner of Income Tax after thepetitioner AMC paid some amount. He also submits that pursuant tothe orders of the learned Income Tax Appellate Tribunal, the saidamount has been refunded. The cause of action, therefore, does notsurvive as rightly pointed out by the Standing Counsel. The writ petition is accordingly dismissed as infructuous. No costs. _______________(V.V.S.RAO, J)_____________________________(RAMESH RANGANATHAN, J)10.11.2010vs