Wp/1310/2008 Of M/S. Ramoji Rao-Huf v. The Joint Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction) TUESDAY THE ELEVENTH DAY OF MARCHTWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO& THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos.1307, 1308, 1309, 1310 and 1311of 2008 WP.No.1307 of 2008: Between: M/s.Ramoji Rao-HUF, rep.by its Kartha of HUF, Sri Ramoji Rao,H.No.3, Chikoti Gardens,Begumpet Hyderabad-500029 ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16 Ayakar Bhavan, Basheerbagh, Hyderabad 2 The Commissioner of Income Tax -IV, Ayakar Bhavan Hyderabad 3 The Chief Commissioner of Income Tax , API,IT Towers Hyderabad .....RESPONDENTS Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to issue a writ of Certiorari or any other writ or order ordirection in thenature of writ of Certiorari calling for the records oncomprised in F.no.JCCIT/R-16/25/2007-08 dated 2.1.08 and allconsequential proceedings on the file of the 1st respondent quash thesame and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) Form-NIC-OGS/WP{TRK} WP.No.1308 of 2008: Between: M/s.Ramoji Rao-HUF, rep., by its kartha of HUS, Sri Ramoji Rao, H.No.3, Chikoti Gardens, Begumpet, Hyderabad-500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax Range 16, AayakarBhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income-Tax-IV, Aayakar Bhavan,Hyderabad. 3 The Chief Commissioner of Income Tax, A.p.I, IT Towers,Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to issue a writ of certiorari or any other writ or order ordirection in the nature of a writ of certiorari calling for the records oncomprised in F.No.JCCIT/R-16/25/2007-08, dated 2-1-08 and allconsequential proceedings on the file of the 1st respondent, quash thesame and pass such further or other orders as this Hon'ble Court maydeem fit and proper in the circumstances of this case, and renderjustice. Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) Form-NIC-OGS/WP{RS} WP.No.1309 of 2008 Between: M/s.Ramoji Rao-HUF, rep., by its kartha of HUS, Sri Ramoji Rao, H.No.3, Chikoti Gardens, Begumpet, Hyderabad-500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax Range 16, AayakarBhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income-Tax-IV, Aayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, A.p.I, IT Towers,Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to issue a writ of certiorari or any other writ or order ordirection in the nature of a writ of certiorari calling for the records oncomprised in F.No.JCCIT/R-16/25/2007-08, dated 2-1-08 and allconsequential proceedings on the file of the 1st respondent, quash thesame and pass such further or other orders as this Hon'ble Court maydeem fit and proper in the circumstances of this case, and renderjustice. Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) Form-NIC-OGS/WP{RS} WP.No.1310 of 2008 Between: M/s. Ramoji Rao-HUF, Rep by its Kartha of HUF, Sri Ramoji Rao, H.No. 3, Chikoti Gardens, Begumpet, Hyderabad - 500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16, AyakarBhavan, Basheerbagh, Hyderabad. Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) Form-NIC-OGS/WP{RS} WP.No.1310 of 2008 Between: M/s. Ramoji Rao-HUF, Rep by its Kartha of HUF, Sri Ramoji Rao, H.No. 3, Chikoti Gardens, Begumpet, Hyderabad - 500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16, AyakarBhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income Tax IV, Ayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, AP I, IT Towers,Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to issue a writ or any other writ or order or directionmore in the nature of a Writ of Certiorari calling for the recordscomprised in F.No. JCCIT/R-16/25/2007-08, dated 2-1-2008 and allconsequential proceedings on the file of the 1st respondent, quash the same and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) Form-NIC-OGS/WP{RLD} WP.No.1311 of 2008 Between: M/s. Ramoji Rao-HUF, Rep by its Kartha of HUF, Sri Ramoji Rao, H.No. 3, Chikoti Gardens, Begumpet, Hyderabad - 500 029. Hyderabad - 500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16, AyakarBhavan,Bhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income Tax IV, Ayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, AP I, IT Towers, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to issue a writ or any other writ or order or directionmore in the nature of a Writ of Certiorari calling for the recordscomprised in F.No. JCCIT/R-16/25/2007-08, dated 2-1-2008 and allconsequential proceedings on the file of the 1st respondent, quash thesame and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI(SC FOR INCOME TAX) The Court made the following: Form-NIC-OGS/WP{RLD} THE HON'BLE SRI JUSTICE B.PRAKASH RAO& THE HON'BLE SRI JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos.1307, 1308, 1309, 1310 and 1311of 2008 COMMON ORDER:(per Hon’ble Sri Justice B.Prakash Rao) Heard Sri N.Venkataramana, learned Senior Counsel,representing Sri R.Raghunandan, appearing on behalf of petitionersand Sri S.R.Ashok, learned Standing Counsel, appearing on behalf ofrespondents. The petitioners filed these writ petitions for a Writ of Certiorari,assailing the alleged show cause notices dated 02.01.2008 issued bythe 1[st] respondent. After hearing the counsel on either side at length, especially inview of specific personal allegations made in the affidavits, imputingagainst certain individuals in separate paragraphs, and as theindividuals against whom such allegations are made are not madeparties to these writ petitions, and making personal allegations againstthe persons or individuals who are not parties to these writ petitions, isnot permissible and it is quite contrary to law, the learned seniorCounsel for the petitioners, when the above aspect was brought to thenotice, sought permission to withdraw these writ petitions with liberty tofile fresh writ petitions. The learned Standing Counsel seriouslyopposed to grant such permission. Having regard to the fact that the persons or individuals againstwhom specific allegations made are not parties to these writ petitionsand as the petitioners want to file fresh applications, the permissionsought for by the learned senior Counsel for the petitioners to withdrawthe writ petitions, is granted with such liberty, but on terms. Having regard to the fact that the persons or individuals againstwhom specific allegations made are not parties to these writ petitionsand as the petitioners want to file fresh applications, the permissionsought for by the learned senior Counsel for the petitioners to withdrawthe writ petitions, is granted with such liberty, but on terms. Accordingly, all these writ petitions are dismissed as withdrawnwith costs of Rs.10,000/- (Rupees ten thousand only) in each of thewrit petitions, with liberty in terms of the prayer made. ____________________ B.PRAKASH RAO,J Dated: 11.03.2008Dsr ___________________ C.Y.SOMAYAJULU,J ..... REGISTRAR // TRUE COPY // SECTION OFFICER To1 The Joint Commissioner of Income Tax, Range 16 AyakarBhavan, Basheerbagh, Hyderabad 2 The Commissioner of Income Tax -IV, Ayakar Bhavan Hyderabad3 The Chief Commissioner of Income Tax , API,IT TowersHyderabad3 The Chief Commissioner of Income Tax , API,IT TowersHyderabad 4. 2CCs to 5. 2CD copies