Wp/1712/2022 Of Thrissur Expressway Ltd v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT (Special Original Jurisdiction) MONDAY, THE SEVENTEENTH DAY OF JANUARYTWO THOUSAND AND TWENTYTWO PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE A,VENKATESHWARA REDDY WRIT PETITION NO: 1712 OF 2022 Between: Thrissur Expressway Limited, Rep. by its Director M Prudhvi [Kumar ][Reddy,]Registered Off : #1-80/40/5P/58-65, Shilpa Homes [Layout, ][Gachibowli,]HYderabad-32 ...PETrroNER AND1. The lncome Tax Officer, Ward 2(1), 5th Floor, Signature Towers, Sy.No.6(P) ofKondapur, Opp. Botanical Gardens, Serlingampally(M), RR District, [Hyderabad.]1. The lncome Tax Officer, Ward 2(1), 5th Floor, Signature Towers, Sy.No.6(P) ofKondapur, Opp. Botanical Gardens, Serlingampally(M), RR District, [Hyderabad.]2. The Principal Commissioner of lncome Tax, [Range ]2,6th [Floor, ][Signature]Towers, 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) [lncome ][Tax ][Department, ][National]Faceless 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. ...RES'ONDENTSI Petition under Article 226 of the Constitution of [lndia ][praying ][that ][in ][the]circumstances stated in the affidavit filed therewith, the [High Court may ][be ][pleased]to issue a writ of mandamus or any other appropriate [writ, order ][or ][direction]declaring the action of the 1st Respondent in [passing ][order ][ITBA/COMIFl1712021']2211037622772(1) date 0811212021 as arbitrary [illegal bad ][in ][law ][without jurisdiction]violative of principles of natural [justice ]and to consequently [set ][aside ][the ][same ][and]grant stay of demand letter ITBA/RCV/F/1712021-2211036150300(1) datedO4l1Ol2O21 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 ][stay]demand letter ITBA/RCVlFl1712021-22l1036150300( [1)dated ][04-10-2021 passed ][by]1tt Respondent pending disposal of the writ [petition.] Counsel for the Petitioner: SRI RAJA SHEKAR Counsel for the Respondent Nos. [1,2 ][& ][3: SMT. K. MAMATA,] S.C, FOR INCOME TAX DEPARTMENT Counsel for the Respondent No.4: Mr. B. The Cou( made the following: ORDER THE HONO UILAB [ JUSTIC][ E ][U.IJ][ AL ][I}HUYAN] ANI) THONORABI,E SRI [.IU S'TICE ][A. VEN][ I(A'tESH] Writ Petition No.l1l2 [of ][2022] B: [(Per ][Hon'ble ][sri Justice ][Ujial ][Bhuyan)] Heard Mr. Raja [Shekar ][Rao Salvaji, leamed ][counsel ][for ][the]petitioner; Ms. K. Mamata, [learned Standing Counsel ][for ][Income Tax]for [respondent ][nos.l, ][2 ][and ][3; ][and ][Mr' ][B' ][Mukherjee']Department, leamed counsel [for ][respondent no.4.] 2. Petitioner is an [assessee ][utrde ][t' ][lht ][lnto*t ][Tax ][Act' ][1961](briefly, 'the Act' hereinafter) [assessed ][within ][the ][jurisdiction ][of]respondent no. [1 ]. [For the ][Assessment ][Year ][201 ][7- ][1 ][8, ][the ][National]e-Assessment [Center, ][Delhi ][passed ][the ][Assessment ][Order ][on]23.12.2019 under Section [143(3) ][of ][the ][Act ][stating ][that the petitioner]had underreported [the ][income ][and making further ][addition ][of]Rs.32,79,23,250/- [towards income ][earned ][during ][the ][period'] 3. It is submitted [that ][against the aforesaid ][assessment ][order ][dated]23.l2.2l1g,petitioner [has ][preferred ][appeal ][before the ][3'd ][respondent']i.e., Commissioner [of ][Income ][Tax ][(Appeals), ][National ][Faceless]Appeal Center on 22.01.2020 [which ][is stated ][to ][be ][pending'] , .., UB,J & AVR,]wP-1712_fr)2 3. It is submitted [that ][against the aforesaid ][assessment ][order ][dated]23.l2.2l1g,petitioner [has ][preferred ][appeal ][before the ][3'd ][respondent']i.e., Commissioner [of ][Income ][Tax ][(Appeals), ][National ][Faceless]Appeal Center on 22.01.2020 [which ][is stated ][to ][be ][pending'] , .., UB,J & AVR,]wP-1712_fr)2 4In the meanwhile, [respondent ][no'1 ][issued ][Demand ][Notice ][dated]O4.lO.2O2l [calling ][upon ][the ][petitioner ][to ][pay ][an ][amount ][of]Rs.10,36,44,970.00 [in ][terms ][of ][the ][Assessment ][Order'] 5. Against the [aforcsaid ][den.rand ][notice' petitioner ][filed ][a ][petition]for stay [on ][02.12.202 ] [under Section ][220(6) ][of ][the ][Act ][before ][the]no.1. [Flowever, ][by ][the ordcr ][dated ][08'12'2021' the ][said]respondent prayer was rejected [on ][the ground ][that ][petitioner ][has ][not ][paid ][15% ][of]the disputed [demand and ][hence ][petitioner ][is not eligible ][for ][stay ][of]demand. 6Aggrieved, [present ][writ ][petition ][hag ][been ][filed'] 7. After hearing [the ][learned counsel ][for ][the ][parties ][and ][on ][due]consideration, [we ][are ][reluctant ][to ][interfere ][with ][the ][order ][dated]08.l2.2OZl [passed ][by ][respondent ][no'l ][rejecting ][the ][petition ][for ][stay]filed by the [petitioner. ][However, we ][are ][of ][the ][view ][that ][since appeal]of the petitioner [is ][pcnding ][before ][the ][respondent ][no'3' ][petitioner ][may]file a fresh [application ][tbr ][stay ][before ][the appellate ][authority ][hearing]the appeal, [and ][in ][the event ][of ][such an ][application being ][filed ][within ][a]period of fifteen [( ][l5) ][days ][from to-day' ][the ][same ][shall ][be ][considered]the [respondent ][no.3 ][expeditiously ][within ][a ][period ][of ][two ][(02)]by months from [the ][date ][of filing ][of ][the ][application and ][in ][accordance]with law. [No ][further ][order is called ][for'] 8. The Writ Petition [is disposed ][of' ][No ][order ][as ][to ][costs'] / U B,J & AVR,JwP_1712_2O22wP_1712_2O22 9. As a sequel, miscellaneous applications pending if any in this _ __ Writ Petition, shall stand closed. SD/.K.ONESIMASSISTANHEGISTRARSECTION OFFICER //TRUE COPY// To, 1. The lncome [Tax ][Officer, ][Ward 2(1), 5th ][Floor, ]9!O1q1up-r9',v9fs: 9y'ryorg,(llofKondapur, Opp. Botanical [Gardens, Serlingampally(M)' ] [ulstnct, ][Hyoeraoao']Kondapur, Opp. Botanical [Gardens, Serlingampally(M)' ] [ulstnct, ][Hyoeraoao'] 2. The Princioal commissioner [of ][lncome ][Tax, ][Range ][2,6th ][Floor, ][Signature]' i;;#: Si.iiosipl ii%ntapur' opp Botanical G-ardens, serlinsampallv(M)'RR District, HYderabad.' i;;#: Si.iiosipl ii%ntapur' opp Botanical G-ardens, serlinsampallv(M)'RR District, HYderabad. 3. The Commissioner [of ][lncome Tax(Appeals) lncome ][Tax ][Department' ][National]Faceless Appeal [Centre (NaFAC), Hyderabad']Faceless Appeal [Centre (NaFAC), Hyderabad'] 4. Union of lndia, [Department ][of ][Revenue, ][Represented ][by ][its ][Secretary](Revenue), North Block, New [Delhi.](Revenue), North Block, New [Delhi.] 5. One CC to SRI [SALVAJI, Advocate ] ] 6. One CC to SMT. [K. MAMATA, ][S.C. ][for ][lncome Tax ] ] 7. One CC to [Mr. ][B. ][MUKHERJEE, Advocate (OPUC)] 8. Two CD CoPies. 9. One SPare [CoPY.] M\r.x- HIGH COURT DATED:1710112022 TATAORDER('t:,)2 t [,tltq ][znzz]WP.No.1712 ot 2022.ti/ DISPOSING OF THE WRIT PETITIONWITHOUT COSTS