Wp/1673/2022 Of Thrissur Expressway Limited v. The Income Tax Officer And 3 Others

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE SEVENTEENTH DAY OF JANUARYTWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE A. VENKATESHWARA REDDY WRIT PETITION NO: 1673 OF 2022 Between: Thrissur Expressway Limited, Rep. by its Director M. Prudhvi Kumar Reddy, RegisteredOff: # 1-80/40/SP/58-65, Shilpa Homes Layout, Gachibowli, Hyderabad-32. ...PETITIONER AND 1. The lncome Tax Officer, Ward 2(1), sth Floor, Signature Towers, Sy.No.6(P) ofKondapur, Opp. Botanical Gardens, Serlingampally(M),-RR District, Hyderabad.Kondapur, Opp. Botanical Gardens, Serlingampally(M),-RR District, Hyderabad. 2. The Principal Commissioner of lncome Tax Range 2, 6"' Floor, SignatureTowers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(M),RR District, Hyderabad.Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(M),RR District, Hyderabad. 3. The Commissioner of lncome Tax (Appeals) Income Tax Department, NationalFaceless Appeal Centre ( NaFAC)Faceless Appeal Centre ( NaFAC)4. Union of lndia, Department of Revenue, Represented by its Secretary(Revenue)' North Block' New Delhi (Revenue)' North Block' New Delhi ...RE''.NDENTS Petition under Article 226 of the Constitut{on of lndia [praying ]that in thecircumstances stated in the affidavit filed therewiih, the High Court may be [pleased]to issue a writ of mandamus or any other appropriate writ, order or directiondeclaring the action of the 1't respondent in [passing ]order ITBA/CO l\AlF 11712021-2211O37622649(1 ) date 08-12-2021 as arbitrary illegal bad in law without [jurisdiction]violative Of principles of natural [justice ]and to consequently set aside the same andgrant stay of demand note ITBA/ASTlsl15612021-2211032558707(1) dated 20-04-202'l passed by 1't respondent. lA NO: 1 OF 2022 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ]to staydemand note ITBA/ASTlsl15612021-2211032558707(1 ) dated 20-04-2021 [passed]by 1"t respondent pending disposal of the writ [petition.]Counsel for the Petitioner: SRl. RAJA SHEKAR RAO SALVAJI Counsel forthe Respondent Nos.1, 2 & 3: Ms. K. MAMATA Counsel for the Respondent No.4: SRI B. MUKHERJEE The Court made the following: ORDER THE HONOURABLE SIII JUSTIC ANI) t llri Ito\o URAI]LE SItI JI.iS'|ICE VEN KAT IIS I I Wr\ IL.,\ REDDY Writ Petition No.l673 of 2022 ORDER: [(Per ]Hon'ble [Sri ][Justice Uiial ][Bhuyan)] Heard Mr. Raja Shekar Rao Salvaji, [learned ][counsel ][for ][the]petitioner; Ms. K. Mamata, leamed Standing [Counsel ][for ][Income Tax]Department, for respondent nos.l, 2 [and ][3; ][and ][Mr. ][B. ][Mukherjee,]leamed counsel for respondent no.4. 2, Petitioner is an assessee [under ][the ][Income ][Tax ][Act, ][1961](briefly, 'the Act' hereinafter) assessed [within ][the ][jurisdiction ][of]respondent no. I . For the Assessrnent [Year ][20 ] [8- ][19, ][the ][National]e-Assessment Center, Delhi [passed ][the ][Assessment ][Order ][on]20.04.2021 under Section 143(3) [read ][with ][Section ][1.448 ][of ][the ][Act]making certain additions while [assessing ][the ][income ][of ][petitioner ][at]Rs.90,75,04,3901. 3. It is submitted that against the aforesaid [assessment ][order ][dated]2O.O4.2O2|,petitioner has [preferred ][appeal ][before the ][3'd respondent,]i.e., Commissioner of Income Tax [(Appeals), ][National ][Faceless]Appeal Center on 12.08.2021 [which ][is stated ][to ][be ][pending.] 4.In the [meanwhile, ][respondent ][no'1 ][issued ][Demand ][Notice ][dated]04.|0,202|callinguponthepetitionertopayanamountofRs.35,18,16,080'00 [in ][terms ][of ][the ][Assessment ][Order'] 3. It is submitted that against the aforesaid [assessment ][order ][dated]2O.O4.2O2|,petitioner has [preferred ][appeal ][before the ][3'd respondent,]i.e., Commissioner of Income Tax [(Appeals), ][National ][Faceless]Appeal Center on 12.08.2021 [which ][is stated ][to ][be ][pending.] 4.In the [meanwhile, ][respondent ][no'1 ][issued ][Demand ][Notice ][dated]04.|0,202|callinguponthepetitionertopayanamountofRs.35,18,16,080'00 [in ][terms ][of ][the ][Assessment ][Order'] 5. Against [the ][aforesaid demand notice'' ][petitioner ][filed ][a ][petition]for stay [on ][02'12'2021 ][under ][Section ][220(6) ][of ][the ][Act ][before]respondent [no.l ][llowever' by ][the ][order ][dated 08'122021' the ][said]was [rejected on ][the ][ground ][that petitioner ][has ][not ][paid ][15% ][of]prayer the disputed [demand ][and ][hence ][petitioner ][is ][not eligible ][for ][stay ][of]demand. 6. Aggrieved, [present ][Writ ][Petition ][hqs ][been ][filed'] 7. After [hearing ][learned counsel ][for ][the ][parties ][and ][on ][due]consideration, [we ][are ][reluctant ][to ][interfere ][with the ][order ][dated]08,12.2021 [passed ][by ][respondent ][no'l ][rejecting ][the petition ][for ][stay]fi1ed by [the ][petitioner' ][However' ][we ][are ][of ][the ][view ][that ][since ][appeal]of the [petitioner ][is ][pending before the ][respondent ][no'3' ][petitioner ][may]file a [fresh application ][for ][stay ][before the ][appellate ][authority ][hearing]the appeal, [and ][in ][the event ][ofsuch ][an ][application being ][filed ][within ][a]offifteen [(15) ][days ][from to-day' ][the ][same ][shall be ][considered]period by respondent [no'3 ][expeditiously ][within ][a ][period ][of two ][(02) ][months]from the [date ][of filing ][of ][the application ][and ][in ][accordance ][with ][law']No further [order is cailed ][for'] 8The Writ [Petition ][is ][disposed ][of' ][No ][order ][as ][to ][costs'] 9. As a sequel, miscellaneous applications pending if any in this Writ Petition, shall stand closed. SD/.K.ONESIM-/ ASSTSTA%REGTSTRAR//TRUE COPY'SECT]ON OFFICER To,1. The lncome Tax Officer, Ward 2(1), sth Floor, Signature Towers, Sy.No.6(p) ofz ^ [59n9gprr, opp. ]rne Hflncrpar uommissioner of lncome Tax [BotanicatGardeni, ][Sertinsampairy(vl-nn ]Range 2, 66 Floor, [oiriii.t]iruoJiiiiro]siqnatirreIo^*St.,Sy.No.6(p) RR Dlstrict, Hyderabad.[of ].Kondapur, [Opp. ][BotanicaiCiiOens,-S"Aind"rjrirf ]Vi,3 The commissioner of. rncome]q (Appears) rncome Tax Department, Nationar. [Faceless ][Appeal Centre ( ][NaFAC) ][' ][']4. The s_ecretary (Revenue), Union rif rndia, Department of Revenue, North Brock,New Delhi.i. 9n" [to ].Sri [Raia. ][Shekar ][Rao ][Salvaji, Advocate ]tOpUCl6. One CC to Ms. K. fvtamata, SC for lncome Tax Dep'artmeni 1OeUCl7. One CC to Sri B. Mukheriee. Advocate tOpUCtB. one cc to sri Namavarapu Rajeshwari Rao, Assistant Soricitor GenerarloPUCl9. Two CD Copies. 10. One Spare Coov CHR\{x ' HIGH COURT DATED:1710112022 ORDERW.P.No.1673 [o12022] DISPOSING WITHOUT COSTS K '1$E [l; ][tAiS]ta:25 2t}!?It: ' ,. - .,. -r--,:.