Wp/14696/2008 Of The Agricultural Market Committee, Vijayawada v. The Income Tax Officer, Ward No-1(2), C.r.buildings

THE HON’BLE SRI JUSTICE V.V.S.RAOAND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14696 of 2008 Dated:08.11.2010 Between: The Agricultural Market Committee,Vijayawada. and …Petitioner The Income Tax Officer,Ward No – 1(2), C.R.Buildings, M.G.Road,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.14696 of 2008 ORDER:(per Hon’ble Sri Justice V.V.S.Rao) The Agricultural Market Committee, Vijayawada (AMC), filedthe instant writ petition assailing the notice, dated 17.06.2008, issuedby the Income Tax Officer, Ward No.1(2), Vijayawada (ITO) underSection 226(3) of the Income Tax Act, 1961. By impugned notice, thefirst respondent required the third respondent, namely, Sub-TreasuryOfficer, Vijayawada, to pay a sum of Rs.80,55,748/- held by the latter inthe account of the petitioner AMC. This Court admitted the matter on 09.07.2008. When the matteris taken up for hearing, the Standing Counsel for AMC Ms.K.Lalitha Kumari submits that impugned notice has beenwithdrawn by the Assistant Commissioner of Income Tax after thepetitioner AMC paid some amount. She 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)08.11.2010vs