Wp/1703/2024 Of Hes - Gayatri - Ncc (Jv) v. The Income Tax Officer

[ [337e ]] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N. TUKARAMJI lilIWRIT PETITION NO: 1703 OF 2024 Between: HES - Gayatrit NCC (JV), Plot No.39, B.N. Reddy Cotony, Road No.14,Banjara Hills, Hyderabad - 500034. Rep., by its Authorised Signatory, lndukuriVenkata RamaKrishnam Raju S/o. Janaki Rama Raju lndukuri. ...PETITIONER AND 1The lncome Tax Officer, Ward - 6(1), l.T. Towers, A.C. Guards, Masabtank,Hyderabad - 500004.Hyderabad - 500004. 2Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi-1 10003.Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi-1 10003. ...RESPONDENTS Petition under Afticle 226 of the Constitution of lndia praying that in thecircumstances slated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 2nd Respondent u/s.143(3) of theMANDAMUS holding that the order passed by 2nd Respondent u/s.143(3) of theAcL d1.28.12.2023 with DIN No . ITBA/AST/S/1 43 (3)12023-24110591233S0(1)and the demand notibe dated 28.12.2023 issued under section 156 of the Actwith DIN and Notice No.ITBA/AST/S 115612023-2411059123436(1) for theassessment year 2021-22, as being illegal, arbitrary and passed in grossand the demand notibe dated 28.12.2023 issued under section 156 of the Actwith DIN and Notice No.ITBA/AST/S 115612023-2411059123436(1) for theassessment year 2021-22, as being illegal, arbitrary and passed in grossviolation of principles,of natural iustice violating the procedure prescribed undersection 1448 of the Abt, and consequently set aside the same.section 1448 of the Abt, and consequently set aside the same. lA NO: 1 OF 2024 Petition under Sec{ion ['151 ]CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay the demand raised by the 2nd Respondent by issuing notice u/s.156 of theAc| dt.28.12.2023 for the assessment yeat 2021-22 with DlNand Notice NoITBA"/A ST/S/1 5612023-2411O59123436( 1 ) and all consequential proceedingsthereto. Counsel for the Petitioner: SRI A.V. RAGHU r1Counsel for the Rbspbndents: SRI J.V. PRASAD [(SC FOR INCOME ]TAX)ItThe Court made the fbllowing: ORDER 'I II TIIE HON,BLE SRI JUSTICE [P.SAM ] AND THE HON'BLE SRI JUSTICE [N.TUKARAMJI] w.P. No. 17O3 of2024 ORDER: [per ][Ao ][n'bte ][Sri ][Justice ][P.SAM KoSHY)] Heard Mr.A.V.Raghu [Ram, Iearned counsel ][for ][the ][petitioner,]and Mr.J.V.Prasad, [learned Senior ][Standing ][Counsel ][for ][respondents']Perused the material available [on ][record.] 2. The challenge in the [present ][writ ][petition ][is ][to ][the ][order ][of]assessment dated O6.09-2022, [passed ][by the ][2"d ][respondent'] 3. At outset, this Bench is not [inclined ][to ][entertain ][the ][present]writ petition for a simple reason that [the petitioner ][has ][a ][remedy of]appeal before the Commissioner [(Appeals). ][The reason ][this ][Bench ][is]decline to entertain the writ [petition ][is that ][all ][the grounds ][that ][the]petitioner is harping upon are all [the ][grounds ][which would ][require]the appreciation of thc [factual ][matrix ][of the ][case ][and ][also record ][of]the proceedings before the [authority ][concerned, ][which ][perhaps ][while]exercising the writ [jurisdiction ][in ][a ][challenge ][to ][the ][impugned ][order]may not be permissible. 2. The challenge in the [present ][writ ][petition ][is ][to ][the ][order ][of]assessment dated O6.09-2022, [passed ][by the ][2"d ][respondent'] 3. At outset, this Bench is not [inclined ][to ][entertain ][the ][present]writ petition for a simple reason that [the petitioner ][has ][a ][remedy of]appeal before the Commissioner [(Appeals). ][The reason ][this ][Bench ][is]decline to entertain the writ [petition ][is that ][all ][the grounds ][that ][the]petitioner is harping upon are all [the ][grounds ][which would ][require]the appreciation of thc [factual ][matrix ][of the ][case ][and ][also record ][of]the proceedings before the [authority ][concerned, ][which ][perhaps ][while]exercising the writ [jurisdiction ][in ][a ][challenge ][to ][the ][impugned ][order]may not be permissible. 4. [n view of the same, [we ][are ][not inclined ][to entertain ][the ][writ]petition on the ground that the [petitioner has ][a statutory ][remedy of]appeal. Accordingty, this [writ ][petition ][stands ][dismissed, ][reserving ][the]right of the petitioner to avail [the ][remedy ][ol ][appeal ][before ][the]Commissioner [(Appeals). ]No [order ][as to costs.] Consequently, miscellaneous petitions pending, if arry, shallstald closed SD/-T.JAYASREE*'''^':l^Tff:T: //TRUE COPY//SECTIOIT OFFICER I To, 1. 9n" 99 [to SRt ][A.V. RAGHU ][RA[it, ]Advocate IOPUCI? 9n" 99 [to ][SRt ][J.v. ][pRASAD ]tsc FoCl.rdoi,E iiil 3. topuctTwo CD CopiesJ BN SB III IrilIilI IHIGH COURT*IIiilIIllI,lDATED:24101t2024.ii,iii*hr'l*irillilI.!IORDER*.=:=ittttE. S14ntltIt1 15WP.No.1703bf2024+,r t\\i/.)7 6 liir, nlr)-^)illi,itFfrrlIIi DISMISSING THE WRIT PETITIONWITHOUT COSTS e-L%",Ee