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Wp/20507/2021 Of Kovvuri Jaya Bhargava Reddy v. The Deputy/Assistant Director Of Income-Tax

High Court 26 Sep 2023 In favour of: Unclear
Forum / Bench
High Court · taphc
Parties
Wp/20507/2021 Of Kovvuri Jaya Bhargava Reddy v. The Deputy/Assistant Director Of Income-Tax
Date of order
26 Sep 2023
Assessment year(s)
Outcome
Other

Case summary

In Wp/20507/2021 Of Kovvuri Jaya Bhargava Reddy v. The Deputy/Assistant Director Of Income-Tax, the High Court (2023) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY SIXTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 20507 OF 2021 Between: Kowuri Jaya Bhargava Reddy, LR of Late Kowuri lt4adhusudhan ReddyH.No. 16-4-1 197, Shivanagar, Warangal - 506002. ...PETITIONER AND 1The Depuly/Assistant Director of lncome-tax, lnvestigation -2(1\, AayakarBhawan, Basheerbagh, Hyderabad-500004Bhawan, Basheerbagh, Hyderabad-500004 2ACITDCIT-1(3), Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. StadiumRoad, Hyderabad-500004Road, Hyderabad-500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [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 of aWrit of tt/andamus, by declaring the [proceedings ]u/s ['132A ]and also the inactionof the respondents to return the cash seized/requisitioned u/s 1324 of the Actvide direction bearing F. No. DDIT.UNlT.11(1)/Cash Seizure/l/Ktt/Rl2O20-21 dl.3110312021, as illegal and contrary to the provisions of section [1 ]328 of thelncome{ax Act, 1 961 and violative of Art. 14 and 300,4 of the Constitution oflndia. lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be [pleased ]todirect the ['1st ]respondent to release the seized cash(vide direction bearing F. [No.] DDlT.UNlT.l 1(1 )/C,rsn Seizu rell/Kfrrl R 12020-21 dl. 31 tO3l2C2') tr the petitionerforthwith. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that ir the c ircunts;tances stated in the affidavit ftled in support of the petition, the Higtr Court rnav be pleased todirect the Respondenls to release the said seized cash over' a nd zbove 20 [ok ]ofdisputed demand i.er., Rs. 82.79,5821- as reques;ted vide application dt.13-03-2023, to the tr etitioner forthwith. Counsel for the Pet tioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI K.RAJI REDDY, Sr. SC F()Fl lT DEPTThe Court made the following: ORDER I 1'TIti IION'BLI' SITI .II,ISTICIi P.S,\M KOSIIY ANt) 'l'I I Ir HO\' 1lI- U Slll J Us'l'l(lli LAXMI NAII.\YANA At.lSIIEI"I'Y W.P.No.20507 of 2021 O R D [. ll [,:,,'t ]ilt.,rt hlL [<it ]i./u.trit, i'5.1,1,1 K! ).\'lll I-ear rrcd counsci fbr the petirioncr seeks pcltuission ()l- this CoLrrt io \\ ith(lra\\ rlie prcscnt writ pctii.ion Pernr ission is accorded r\ur'()r(iiilgl\', tltc u'rit p.etition is clrstnissccj rs w'ithtltlu n. \o [,. ]r,,,ts I As a sc.luel. rniscellancous appli(:ations Pcnding if an;. in this [''r,rit] l). [Li(ii)n. slrall ][starrtl ][closed] SD/. K.SREERAMA ASSISTANT-REGISTRARqbSECTION OFFICER //TRUE COPY// To,1One CC [to ]SRI [MANMOHAN, Advocate ][ ]2One CC to SRI [K.RAJI ][REDDY, ][Sr. ] [FOR-lT ] ]3One CC to SRI [B.NARASIMHA ][SARMA, ][Advocate ] 4Two CD CopiesBSRGJP\rtr'- HIGH COUR DATED: 2610912023 ORDERWP.No.20501' of 2021 :::>'/ r ,- |\; ': ot.i_\i.: '? []oui ][$$]\\)I\1\',r.i't.. [I] DISMISSING THE WRIT PETITIONAS WITHDRI,WN,WITHOUT CC)STS
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