Wp/12968/2023 Of Vemuri Krishna Prasad v. Amaravati

IN THE HIGH COURT OF ANDHRA PRADESH(Special Original Jurisdiction) :: AMARAVATI MONDAY, THE NINTH DAY OF SEPTEMBER (folir ® TWO THOUSAND AND TWENTY FOUR -c'i<i o//. PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 12968 OF 2023 Between: Vemuri Krishna Prasad, S/o Rangaiah, D.No.10-17-7A, Trunk Road, KavaliSPSR Nellore Dist. Andhra Pradesh-52401 PAN. ...PETITIONER AND 1. The Income Tax Officer, Ward-1, (JAO) Adithya Nagar,[Nellore-524001.] 2. The Principal Commissioner of State Income Tax, Tirupati. ...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 any order or direction more particularly[one]inthenature of Writ of Mandamus or any other appropriatewritor orderordirection declaring the Order of the1st respondent,dated30.03.2023(Annexure P-1) passed under Clause (d) of Sec.USA of Income Tax Act,1961 after issuing notice under Clause (b) of Sec. USA of Income Tax Act,1961dated14.03.2023(AnnexureP-2)servedon16.03.2023, communicating the proposal for invoking provisions of section 148 of theIncomeTaxactfortheassessmentyear2019-20thattheIncomechargeable to tax for the assessment year has escaped[assessment][ within]the meaning of Sec. 147 of the Iricdme tax act 1961, is without receipt ofthe reply from the petitioner and also granting the opportunity of personalhedging, as arbitrary, contrary to the provisions clause (c) and (d) of SecMSA of the Income Tax Act, 1961 (herein after referred to as ‘the Act’) andalso in violation of principles of natural justice. Hence, the orders of the 1strespondent is liable to be set aside, as null and void. lA NO: 1 OF 2023 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 grant stay of all further proceedings, pursuant to the noticeinRefNO.DIN&NoticeNo. ITBA/AST/S/148_1 /2022-23/1051678420(1 )dt.30.03.2023 for the assessment year[2019-20][ issued]under sec 148 of the Income Tax Act,1961(AnnexureP-6),pendingdisposal of the above writ petition, as otherwise, the petitioner would beput to severe loss and hardship. Counsel for the Petitioner: SRI. K ADI SIVA VARA PRASAD Counsel for the Respondents: SRI. VIJAY KUMAR PUNNA The Court made the following: ORDER APHC010242352023 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI (Special Original Jurisdiction) [3473] MONDAY, THE NINTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALAKRISHNA RAO WRIT PETITION NO: 12968 of 2023 Between: Vemuri Krishna Prasad ...PETITIONER AND The Income Tax Officer and another ...RESPONDENT(S) Counsel for the Petitioner: 1. K. ADI SIVA VARA PRASAD Counsel for the Respondent{S): 1. VIJAY KUMAR PUNNA The Court made the following: IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO WRIT PETITION No.12968 of 2023 ORDER:(per Hon’ble Sri Justice G. Narendar) Sri Vijay Kumar Punna, learned Senior Standing Counsel[for]Income Tax, appears for the respondents. 2.SriK.A.S.V.Prasad,learnedcounselforthepetitioner,submits that the causein the writ petition no longer[survives][ for]consideration, as the respondents have accepted the returns filedand, therefore, prays leave of the Court to withdraw the writ petition.submits that the causein the writ petition no longer[survives][ for]consideration, as the respondents have accepted the returns filedand, therefore, prays leave of the Court to withdraw the writ petition. HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO WRIT PETITION No.12968 of 2023 ORDER:(per Hon’ble Sri Justice G. Narendar) Sri Vijay Kumar Punna, learned Senior Standing Counsel[for]Income Tax, appears for the respondents. 2.SriK.A.S.V.Prasad,learnedcounselforthepetitioner,submits that the causein the writ petition no longer[survives][ for]consideration, as the respondents have accepted the returns filedand, therefore, prays leave of the Court to withdraw the writ petition.submits that the causein the writ petition no longer[survives][ for]consideration, as the respondents have accepted the returns filedand, therefore, prays leave of the Court to withdraw the writ petition. 3.Submission of the learned counsel for the petitioner is placedon record and prayer is accepted.on record and prayer is accepted. 4.Accordingly, the writ petition stands disposed of as withdrawn.As a sequel, pending interlocutory applications,if any, shall standclosed. No order as to costs.As a sequel, pending interlocutory applications,if any, shall standclosed. No order as to costs. Sd/- B PRASADA RAOASSISTANT REGISTRARSECTION OFFICER //true copy// To,Tax Officer. Ward-1, (JAO) Adithya Nagar. Nellore-Tax Officer. Ward-1, (JAO) Adithya Nagar. Nellore- 1. The Income524001.of State Income Tax, Tirupati.524001.of State Income Tax, Tirupati.2 The Principal CommissionerVara Prasad Advocate [OPUCjVara Prasad Advocate [OPUCj3. One CC to Sri K Adi Siva 4. One CC to Sri Vijay Kumar Punna. Advocate 5. Three CD Copies I HIGH COURT DATED: 09/09/2024 ORDERWP.No.12968 of 2023 DiSPOSING THE WRIT PETITIONWITHOUT COSTS