Wp/15052/2005 Of A.linga Reddy v. The Assistant Commissioner Of Income Tax

[ [3386 ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original J urisdiction) TUESDAY, THE TWELFTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENTTHE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOS: 15052 15055 AND 15056 0F 2005 wP NO.15052 0F 2005: Between: A.Linga Reddy, S/o.A.Ranga Reddy, Proprietor, Balaji Wines, 14-2OBl3, Mizalaguda,Malkajgiri, Hyderabad. ...PETITIONER AND 1. The Assistant Commissioner of lncomeTax, Circle 11(1) Hyderabad. 2. The Deputy Director of lncome Tax [(lnv), ]Unit [(1), ]HyderabadieSpO,OerufS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction more in the nature of Mandamusdeclaring that the proceedings initiated by the respondents under section ['132 ]ofthe lncome Tax Act, 1961 are illegal, bad and without [jurisdiction ]andconsequently set aside the notices issued by the 1't respondent vide PAN/GIRNo. ACTPA 56071/ACIT-1 1(1), dated 06-06-2005 under section 153A of thelncome tax Act, 1961 for the Assessment years 2000-01 to 2005-06 along withthe order PAN-ACTPA 5607L, dated 09-6-2005, passed by him under section28lB of the lncome Tax Act, 1961 and pass such other order or orders as itdeems fit and proper in the circumstances of the case. l.A. NO: 1 OF 2005(WPMP. NO: 19133 OF 200s) Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be [pleased ]tosuspenil the operation of the notices issued by the 1'r respondent vide PAN/GlRNO.ACTPA 56071/ACIT-11(1), dated 06-06-2005 under section 153A of thelncome Tax Act, 1961 for the Assessment [years ]2000-01 to 2005-06 along withthe order PAN:ACTPA 5607L, dated 09-6-2005 [passed ]by him under section2818 of the lncome Tax Act, 1961 , [pending ]disposal of the above writ [petition ][in]the interests of [justice ]otherwise the [petitioner ]would be [put ]to serious andirreparable loss. wP NO.15055 0F 20 )5: Between: M/s. Bony Wines, re6. by its Partner, Sri G.Amruth Redrly, S/o.Jangla Reddy, aged52 years, C/o.Bony !\ ines,28-1511 , Vinayakanagar Road tValk,rjlriri, Hyderabad....PETITIONER AND '1 . The Assistant ()ommissioner of lncomeTax, Circle 11(1)Hvde'abad. 2. The Deputy Director of lncome Tax (lnv), Unit (1), llyderzrb;rdif SpOruOerufSSpOruOerufS Petition under Article 226 of the Constitutron o' lndi; p,raying that in thecircumstances state [j ]in the affidavit filed therewith, the llir;h Court may bepleased to issue a writ, order or direction one in he n;rtrrre of Mandamusdeclaring that the pr,rceedings initiated by the respondents un,ler section 132 ofthe lncome Tax Act, ['1961 ]are iltegal, bad and withcut [jr-risdiction ]andconsequently set as de the notices issued by the 1't resporrd:nt vide PAN/GlRNo. AAFB2401F/AC lT-1 1(1 ), dated 06-06-2005 uncer s€,clion 153A of thelncome tax Act, 196'l for the Assessment years 2000 01 to 2105-06 along withthe order PAN-AAFE2401F, dated 09-6-2005, passed lry hinr rndr;r section 28lBof the lncome Tax A:t, 196 1 and pass such other orde r or orders as it deems fitand proper in the cirr umstances of the case. l.A. NO: 1 OF 2005(\f [rPMP. ]NO: 19138 OF 200s) l.A. NO: 1 OF 2005(\f [rPMP. ]NO: 19138 OF 200s) Petition under Section 151 CPC praying that in the cirr:umstances statedin the affidavit filed ir support of the petition, the High Court rray be pleased tosuspend the operatic n of the notices issued by the 1sr respo rclent vide PAN/GlRNo.AAFB2401F/ACll'-1 1(1), dated 06-06-2005 under s,:ction 1r;3A of the lncomeTax Act, 1961 for the Assessment years 2000-0'1 to 20()5-06 al:ng with the orderPAN:AAFB24O1F, drrted 09-6-2005 passed by him urder r;e,:tion 281B of thelncome Tax Act, ['1961, ]pending disposal of the above vrrit pe:ition in the interestsof [justice ]otherwise t re petitioner would be put to serious anc irreparable loss.in the affidavit filed ir support of the petition, the High Court rray be pleased tosuspend the operatic n of the notices issued by the 1sr respo rclent vide PAN/GlRNo.AAFB2401F/ACll'-1 1(1), dated 06-06-2005 under s,:ction 1r;3A of the lncomeTax Act, 1961 for the Assessment years 2000-0'1 to 20()5-06 al:ng with the orderPAN:AAFB24O1F, drrted 09-6-2005 passed by him urder r;e,:tion 281B of thelncome Tax Act, ['1961, ]pending disposal of the above vrrit pe:ition in the interestsof [justice ]otherwise t re petitioner would be put to serious anc irreparable loss. wP NO.15056 0F 20,)5: Between: Sri Balaji Wines, rep. By Smt G.Chandrakala, W/o.G. Ra makri;h ra Goud, aged 45years, C/o.Sri Balaji Vtines, 1-12Bll2l1 , Bhavani nagar, Malkajgiri t)ist'ict....PETITIONER AND 1. The Assistant Oommissioner of lncome Tax, Circle'1 1(1)Hvde-abad. 2. The Deputy Director of lncome Tax (lnv), Unit (1), t,rdur. O,llirrp.NDENTS Petition under Article 226 of the Constitution ol lndia praying that in thecircumslances staterl in the affidavit filed therewith, the l-{ic;h Court may bepleased to issue a writ, order or direction one in lhe nittr re of Mandamuscircumslances staterl in the affidavit filed therewith, the l-{ic;h Court may bepleased to issue a writ, order or direction one in lhe nittr re of Mandamusdeclaring that the prt)ceedings initiated ['by ]the respondents r.rnrler section 132 of the lncome Tax Act, 1961 are illegal, bad and without [jurisdiction ]andconsequently set aside the notices issued by the 1"t respondent vide No./ACIT-11(1)1153A105-06, dated 06-06-2005 under section 153A of the lncome tax Act,1961 for the Assessment years 2000-01 to 2005-06 along with the order PAN- , dated 09-6-2005, passed by him under section 281B of thelncome Tax Act, 1961 and pass such other order or orders as it deems f it andproper in the circumstances of the case. l.A. NO: 1 OF 2005(WPMP. NO: 19139 OF 2005) Petition under Section ['l ]51 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notices issued by the 1"t respondent vide No./ACIT-11(1y153A/05-06, dated 06-06-2005 under section 153A of the lncome Tax Act,1961 for the Assessment years 2000-01 to 2005-06 along with the orderPAN:ACTPA5607L, dated 09-6-2005 passed by him'under section 2818 of thelncome Tax Act, 1961 , pending disposal of the above writ petition in the interestsof [justice ]otherwise the petitioner would be put to serious and irreparable loss. Counsel for the Petitioners in all WPs : SRI A.V.KRISHNA KOUNDINYA Counsel for the Respondents in all WPs : SRI J.V.PRASAD The Court made the following: COMMON ORDER THE T:ONOURABLE SRI JUSTICE P. VI ][KOT;HY]ANDTHE'HONOITRABLE SRI JUSTICE LAXMI NARA:'ANA [AI,ISIIETTY]WRIT PE TITION Nos.15O5215O55 and 15056 of t:loos COMMON ORD AR, A)er Hotl'ble [Sn ][Ju.sri.(i P.SAM ][IrOSITI'/] Heard Sri A.V. Krishna Koundinya, learnetl [,:ounsel ]onbehalf of the lretitioner and Sri J.V. Prasad, lealn:d [counsel]appearing on behalf of the respondents and [p('rused ][the]record. Counsel for the Petitioners in all WPs : SRI A.V.KRISHNA KOUNDINYA Counsel for the Respondents in all WPs : SRI J.V.PRASAD The Court made the following: COMMON ORDER THE T:ONOURABLE SRI JUSTICE P. VI ][KOT;HY]ANDTHE'HONOITRABLE SRI JUSTICE LAXMI NARA:'ANA [AI,ISIIETTY]WRIT PE TITION Nos.15O5215O55 and 15056 of t:loos COMMON ORD AR, A)er Hotl'ble [Sn ][Ju.sri.(i P.SAM ][IrOSITI'/] Heard Sri A.V. Krishna Koundinya, learnetl [,:ounsel ]onbehalf of the lretitioner and Sri J.V. Prasad, lealn:d [counsel]appearing on behalf of the respondents and [p('rused ][the]record. 2. These present writ petitions are filed seek r-r,g a writ ofMandamus ch rlienging the initiation of the procer:clinp,s underSection 132 ol the Income Tax Act, 1961 and alsio [prayed ]forsetting aside the consequent notices is sued ry lhe 1"trespondent undt:r section 153A of the said Act, 1t)6 l 3. Today, rzhen the matters are taken up fr,r hearing,learned coun:iel for the petitioner submits th:,tt in fact,pending the v rit petition, the interim order granled by thiscourt on 14.C7 2OO5. Subsequently, the resp,)rrdents haddropped the p-oceedings against the petitio;-rer antl have alsoissued instru<,tions to the petitioner calling upon -hem tocollect the im1'ounded materials from the office cf he DeputyCommissioner Further, they have stated ir-r their correspondence that no further proceedingsarependingagainst the petitioner. 4. In view of the same nothing further survives to beadjudicated upon the instant writ petition and therefore, thesame stands disposed of as infructuous. 5. At this juncture, learned counsel for the petitionersubmits that by virtue of the interim order granted by thisCourt dated 14.07.2OO5, the provisional attachment of thebank account still continues and it would be permitted to beoperated only on the interim relief being modified to thatextent. 6. Coming to the fact that the writ pctition itself hasrendered as infructuous, the interim order on 14 .O7 .2OOS,stands vacated. In the event, if the petitioner approach theconcerned bank seeking permission to operate the bankaccount which was provisionally attached, this Court wouldonly clarify that as a result of the disposal of the writ petitionald also on vacating the interim order granted pursuant tothe dropping of all the proceedings we see no hindrance onthe bank authority in permitting the petitioner to operate the bank account unless otherwise there is anlr c)ther specificinstructions. There shall be no order as to costs. Miscella:reous applications pending, il any, shzrll standclosed. SD/. MC,HD. SAIIAIJLLAH ANSARIASSISTA]{T REGISTRAR,TRUE COPY// ( ,,(]{}EC:TION OFFICER To 1The Assistant Commissioner of lncome Tax,, Circ e ['1 ]1(' ) lycerabad2The Deputy Director of lncome Tax (lnv),, Unit (1) Hyderabac.3One CC to Sr A.V.Krishna Koundinya, Advocate IOPUC;I4One CC to Sr J V.Prasad, Advocate 5Two CD Copi,:sKjGJPPru(, HIGH COURTDArED:121091202346-,c)?,.u*,$Aott)\,COMMON ORDERoLLIWP.Nos.1 5052, 1501i5 and 1 5056 of 2005Hor$ [j]/ 6\to\t-9 DISPOSING OF THE WPs AS INFRUCTUOUS WlTHOl.,T COSI'S.