Wp/21138/2008 Of P.appanna, Vizag v. Addittional Commissioner Of Income Tax And 2 Others

IN THE HIGH COURT OF ANDHRA PRADESH:: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER/5^^^^ TWO THOUSAND AND TWENTY FOUR >•u PRESENT THE HON’BLE SRI JUSTICE G.NARENDARAND THE HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 21138 OF 2008 Between: P.Appanna, S/o. Late P.Ramulu, Hindu, Aged about 56 Years, Retd OfficerSBI & Advocate 17-Prantoshini Apartments CBH Compound, Visakhapatnam. AND ...PETITIONER 1. Additional Commissioner of Income Tax Ward 2m Officeof theCommissioner of Income Tax, Ayakar Bhavan, Daba GardensVisakhapatnam.Commissioner of Income Tax, Ayakar Bhavan, Daba GardensVisakhapatnam. 2. Income Tax Officer, Ward No.2 Commissioner of Income Tax AyakarBhavan, Daba Gardens Visakhapatnam.Bhavan, Daba Gardens Visakhapatnam. 3.Branch Manager, State Bank of Indaia Hindustan Ship[Yard][ Branch]Visakhapatnam.Visakhapatnam. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Court maybe pleasedto issue writ order or direction more particularly[one]inthenatureof MandamusdeclaringtheactionofRespondentNo.3fromdeducting a sum of Rs 1,66,410/- as Income Tax at Source[on][ the][ limit][ of]Rs 5,00,000/- whichis exempted fromtax outof the Exgratia amountreceived by the petitioner retirement from service[on][ 31-12-2006][ and][ the]inactionof the Respondent No.2innot refundingthesaidamountisarbitrary illegal and violative of Section 10(10)(C)[of][ the][ income][ tax][ Act]1961 and direct the respondent No.2 to refund the Sum of Rs 1,66,410 as tax deducted at source by the Respondent No.3 on the exempted amountof exgratia. j.A. NO: 1 OF 2008fWPMP. NO: 27629 OF ?nn«) Petition under Section 151 CPC praying that in the circumstancesstated in the affidavit filed in support of the writ petition, the High Courtmay be pleased to expedite the hearing of the above WP. Counsel for the Petitioner: SRI K. SOMESWARA KUMAR Counsel for the Respondent Nos.1 & 2: SRI P. PONNA RAO,DEPUTYSOLICITOR GENERAL OF INDIA The Court made the following: ORDER APHC010559992008 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3487] TUESDAY ,THE SEVENTEENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDARTHE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVAWRIT PETITION NO: 21138/2008 Between: 1.P.APPANNA,VIZAG,S/0LATEP.RAMULU,HINDURETDOFFICERSBI&ADVOCATE17-PRANTOSHINIAPARTMENTS CBH COMPOUND,VISAKHAPATNAMOFFICERSBI&ADVOCATE17-PRANTOSHINIAPARTMENTS CBH COMPOUND,VISAKHAPATNAM ...PETITIONER AND 1.ADDITTIONALCOMMISSIONEROFINCOMETAX2OTHERS,OFTHECOMMISSIONEROFINCOMETAXAYAKAR BHAVAN, DABA GARDENS VISAKHAPATNAMOTHERS,OFTHECOMMISSIONEROFINCOMETAXAYAKAR BHAVAN, DABA GARDENS VISAKHAPATNAM 2.INCOME TAX OFFICER, WARD N0.2 COMMISSIONER OFINCOMETAXAYAKARBHAVAN,DABAGARDENSVISAKHAPATNAMINCOMETAXAYAKARBHAVAN,DABAGARDENSVISAKHAPATNAM 3.BRANCH MANAGER, STATE BANK OF INDAIA HINDUSTANSHIP YARD BRANCH VISAKHAPATNAMSHIP YARD BRANCH VISAKHAPATNAM ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying thatin the circumstances statedin the affidavit filed therewith, the HighCourt maybepleasedtotoissuewritorderordirectionmore particularly one in the nature of Mandamus declaring[the][ action]ofRespondent No.3 from deducting a sum of Rs 1,66,410/- as IncomeTax at Source on the limit of Rs 5,00,000/- whichis exempted fromtax out of the Exgratia amount received by the petitioner[retirement]from service on 31-12-2006 and the inaction of the Respondent No.2in not refunding the said amount is arbitrary illegal[and][ violative of]Section10(10)(C)oftheincometaxAct1961anddirecttherespondent No.2 to refund the Sum of Rs 1,66,410 as tax deducted atsource by the Respondent No.3 on the exempted amount of exgratiato and pass lA NO: 1 OF 2008(WPMP 27629 OF 2008 particularly one in the nature of Mandamus declaring[the][ action]ofRespondent No.3 from deducting a sum of Rs 1,66,410/- as IncomeTax at Source on the limit of Rs 5,00,000/- whichis exempted fromtax out of the Exgratia amount received by the petitioner[retirement]from service on 31-12-2006 and the inaction of the Respondent No.2in not refunding the said amount is arbitrary illegal[and][ violative of]Section10(10)(C)oftheincometaxAct1961anddirecttherespondent No.2 to refund the Sum of Rs 1,66,410 as tax deducted atsource by the Respondent No.3 on the exempted amount of exgratiato and pass lA NO: 1 OF 2008(WPMP 27629 OF 2008 PetitionunderSection151CPCprayingthatinthecircumstances stated in the affidavit filed in support of the petition, theHigh Court may be pleased to expedite the hearing of the above wpand pass Counsel for the Petitioner: 1.K SOMESWARA KUMAR Counsel for the Respondent(S): 1. K SRINIVASA MURTHY (SC FOR SBI) 2. DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER: {per Hon’ble Sri Justice G.Narendar) The Writ Petition was listed on 09.9.2024 and when case wascalled out, thereis no representation neither the petitioner nor thepetitioner’s counsel were present and hence the case was directed to be listed under the caption ‘for dismissal’. 1 3 Todaythecaseiscalledout,thereisnorepresentation. Neither the petitioner nor his counsel are present. Hence, the Writ Petition is dismissed for non-prosecution. SDI- K SRINIVASA RAJUASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI K. SOMESWARA KUMAR, Advocate 2. One CC to SRI P. PONNA RAO, Deputy Solicitor General[of][ India] 3. Three C.D. Copies Cnr HIGH COURT \ \ Dm I £0:17/09/2024 ORDER WP.No.21138 of 2008 o'**x:f>i n JAN 2025C-. DISMISSING THE W.P. FOR NON-PROSECUTIONWITHOUT COSTS \