Wp/17558/2004 Of M/S. The Etikoppaka Co-Operative v. The Chief Commissioner Of Income Tax
High Court
30 Sep 2004 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/17558/2004 Of M/S. The Etikoppaka Co-Operative v. The Chief Commissioner Of Income Tax
Date of order
30 Sep 2004
Assessment year(s)
1992-93
Outcome
Dismissed
Case summary
In Wp/17558/2004 Of M/S. The Etikoppaka Co-Operative v. The Chief Commissioner Of Income Tax, the High Court (2004) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY, THE THIRTIETH DAY OF SEPTEMBERTWO THOUSAND AND FOUR
PRESENT
THE HON'BLE MR JUSTICE BILAL NAZKI
and THE HON'BLE MR JUSTICE S.ANANDA REDDY
WRIT PETITION NO : 17558 of 2004
Between:
M/s. The Etikoppaka Co-Operative, Agricultural & Industrial Society Limited, Etikoppaka -531 082, Visakahapatnam District, Rep. by its Chief Accounts Officer, Sri R V J Nageswar Rao, S/o. Late Sri RamaMurthy
..... PETITIONER
AND
1 The Chief Commissioner of Income Tax, Visakhapatnam.
2 The Assistant Commissioner of Income Tax, Circle - 5 (1), Direct Taxes Building, Visakhapatnam. Visakhapatnam.
.....RESPONDENT(S)
Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased to toissue a Writ, direction or order especially in the nature of Writ of Mandamus stayingthe collection of disputed tazes and interest in a sum of Rs.50,27,208/- pending thedisposal of the appeal by the Income Tax Appellate Tribunal, Visakhapatnam, andthe disposal of the petition before the 1st Respondent for waiver of interest leviedunder Section 234 B and 234 C for the Assessment Year 1992-93
Counsel for the Petitioner:MR.S.RAVI
Counsel for the Respondent No.: MR.J.V.PRASAD
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