Wp/18509/2022 Of Vijaya Lakshmi Narla v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY ,THE NINTH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETryWRIT PETITION NO: 1 8509 0F 2022 Between: Vijaya Lakshmi Narra, Dfo.^V. sundara Ramaiah, Age-52 years occ. Business,H. No. 3-220 to 222tppt202, pragati pride, iha;e il, kavuri fflffr, lrniLuHil ls, Hyderabad-500033.H. No. 3-220 to 222tppt202, pragati pride, iha;e il, kavuri fflffr, lrniLuHil ls, Hyderabad-500033. ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax, Circle 6 (1), I T Tower. ACGuards, Masab Tank, Hyderabad-500004.Guards, Masab Tank, Hyderabad-500004. 2. The Central Board of Direct Taxes, Dep?rtment of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The union of lndia, Ministry of Finance, centrar secretariat, North Brock, NewDelhi-l 10001 . Represented by its Secretary.Delhi-l 10001 . Represented by its Secretary. ...RESPONDENTS Petition under Article 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandamus, by declaring the impugned notice issued by the 1strespondent vide Document ldentification No.(DlN) tTBAiAST/S/i 4 Bl2o21-2211032702767(1)dt. 2810412021, without following the due procedure of Law thattoo by taking shelter under the explanations inserted in GBDT notification nos.2ol2o21 dt.3110312021 and 3812021 dt.27to4l2o21, as, void, illegal and contraryto the provisions of lncome-tax Act and ultra vires the constitution of lndia lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tosuspend the reassessment proceedings initiated by issuing notice u/s 148 of theAct vide Document ldentification No.(DlN) ITBA/AST/S/14812021-the affidavit filed in support of the petition, the High Court may be pleased tosuspend the reassessment proceedings initiated by issuing notice u/s 148 of theAct vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211032702767(1) dt. 2810412021 , and may pass such other orders as theHon'ble Court deems fit and proper in the interests of substantial justice, asothenrvise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. DUNDU MANMOHAN Counsel for the Respondent Nos.1&2: SRl. J.V. PRASAD SENIOR SC FOR INCOME TAX Counsel for the Respondent No.3: SRl. GADI PRAVEEN KUMAR , ,DY.SOLICITOR GEN OF INDIA The Court made the following: ORDER THE HOPBLE [P.SAM KOSHY] AND THE IIOITBLE [I.A:'IMI ] w.P. No. 185O9of JUDGMENT:[(per ][Hon'ble ][Sri ][Justice ][P.SAM ][KOSHY)] HeardSriDunduManmohan,IearnedcounselforthepetitionerarrdSri J.V. [Prasad, ][Iearned Senior Standing ][Counsel ][for ][Income ][Tax]Department 2.Whenthematteristakenupforhearing,learnedcounselfortheDepartment [has ][produced before ][this ][Court ][a ][copy ][of ][Note ][issued]by Jt.ClT [(OSD), ][ITJI, uide ][F'No'279/Misc ]['/M-5112O22-\TJ ][']dated 13.02.2023, [wherein, ][it ][is ][stated ][that ][the ][department ][has ][taken ][a]decision [to drop ][the.proceedings ][against the ][petitioner ][and ][the ][proceedings]initiated thus [got disPosed ][of'] 3. In the light [of ][the ][developments ][that ][have ][been ][transpired' this ][Court]is o[ the [view ][t]rat no ][further ][cause ][of ][action ][survives ][and ][no ][further]orders need [to ][be passed ][in ][this ][writ petition'] 4Accordingly, [the ][Writ ][Petition stands ][closed' ][No ][order ][as ][to ][costs] 2.Whenthematteristakenupforhearing,learnedcounselfortheDepartment [has ][produced before ][this ][Court ][a ][copy ][of ][Note ][issued]by Jt.ClT [(OSD), ][ITJI, uide ][F'No'279/Misc ]['/M-5112O22-\TJ ][']dated 13.02.2023, [wherein, ][it ][is ][stated ][that ][the ][department ][has ][taken ][a]decision [to drop ][the.proceedings ][against the ][petitioner ][and ][the ][proceedings]initiated thus [got disPosed ][of'] 3. In the light [of ][the ][developments ][that ][have ][been ][transpired' this ][Court]is o[ the [view ][t]rat no ][further ][cause ][of ][action ][survives ][and ][no ][further]orders need [to ][be passed ][in ][this ][writ petition'] 4Accordingly, [the ][Writ ][Petition stands ][closed' ][No ][order ][as ][to ][costs] Consequently, [miscellaneous ][petitions pending' ][if ][any' shall ][sta-nd] closed SD/. G. SIREESHAASSISTANT //TRUE COPY//SECTIN OFFICER To,1one CC to SRl. CC to SRl. 6d iI to SRl. [DUNDU MANMOHAN, Advocate 1one CC to SRl. CC to SRl. 6d iI to SRl. [DUNDU MANMOHAN, Advocate 215.# one CC to SRl. CC to SRl. 6d iI to SRl. [[s-ni. ]]SRl. [Lv ][pnasAb,'sENioR ][sTANDING ][couNSEL ][FoR]INCOME [ ] [ ]INCOME [ ] [ ] [[s-ni. ]]INCOME [ ] 2one CC to SRl. ' [DY' SOLICITOR ][ ] toPUCltoPUCl 4Two CD CoPiesBMGJP *rVBMGJP *rV HIGH COURT DATED:0910812023 ORDER WP.No.18509 of 2022 CLOSING THE WRIT PETITIONWITHOUT COSTS (,\[\-$] 61[r.'$E][ ,oF]oisd\t1?l)\tIcollI0t.gP6