Wp/21497/2023 Of The Co-Operative Industrial Estate Ltd v. The Principal Chief Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) SATURDAY, THE TWENTY THIRD 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: 21497 OF 2023 Between: Jh_e [C.g-Operative ][lndustrial Estate Ltd,, Balanagar (CIEL) A society registered under]A.P..(Telang-qng-4!ea) Co-operative Societies Act, XVI oi tgSZ with th; Registration|o. [t|tpfl_]22i1963, ][having.Registered Office ][at ][lr/tunicipat ][No.6-9- ][26, ][Batanagar]lndustrial Estate, Narsapur X Roads, Balanagar, Hyderabad - 500037. Telangaia,Rep. by its Chairman, Mr. Syed Badruddin, S/o. Syed Waheeduddin, aged about 70years, resident of H. No.8-2-580/B/2, Road No. B, Banjara Hills, Hyderabad -500034. T.S. .....PETITIONER AND 1. The Principal Chief Commissioner of Income Tax, For the States ofTelangana and A.P. l.T. Towers, l\ilasab Tank, Hyderabad - 500 028.Telangana and A.P. l.T. Towers, l\ilasab Tank, Hyderabad - 500 028. 2. The Additional Commissioner of lncome Tax, Range - ll, Signature Towers,Sy. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084.Sy. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084. 3. The lncome Tax Officer, Ward -2 (1), Hyderabad, Signature Towers, Sy. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084. 4. The lncome Tax Officer, Ward - 11 (1), Hyderabad, Signature Towers, Sy. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens,Serlingampally Mandal, R.R. District, Hyderabad- 500084. 5. The Union of lndia, Ministry of Finance, represented by the PrincipalSecretary to the Government of India, South Block, New Delhi.Secretary to the Government of India, South Block, New Delhi. .....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 Writ of lVlandamus to the Respondents declaring the inaction :f the lespondentsherein not considerinr) and taking action on the several repre ;enta tilns made bythe Petitioner - Society from 27.06.2022 to 20.06.2023 with Rerspondents tomerge 86 transfer tlre Entire Records, Data, lnformittion, Order:;, Demands,the Petitioner - Society from 27.06.2022 to 20.06.2023 with Rerspondents tomerge 86 transfer tlre Entire Records, Data, lnformittion, Order:;, Demands,Notices, etc., pertaining to Old PAN No. , into New pANNo. of tre Petitioner-Society, as lllegal, trrbitrary and Violation ofArticle 14, 1S 86 265 of the Constitution of lndia and conserlu,:ntially direct theRespondents to merge and transfer the complete [i entire Rr:r:ords, Data,lnformation, Orders, Demands, Notices, etc., perta ning tc Crld pAN No. into Nerv PAN No. of the Pe titioner - Society.|.A.NO:'t OF 2023lnformation, Orders, Demands, Notices, etc., perta ning tc Crld pAN No. into Nerv PAN No. of the Pe titioner - Society.|.A.NO:'t OF 2023 Petition Under Section 151 CPC praying that in the circr. mstances statedin the affidavit filed in support of the petition, the High ,)ourt may :e pleased todirect the Responden.s not to take any coercive action,'s ag€ inst the petitioner-Society/Assesses, or pass and issue any final order/s n res lect r>1, all pendingimpugned summarily .rssessments, notices, orders, denrands etc., pertaining toOld PAN No. AABCT49858, till the disposal of the Writ lretition, in th,e interest ofjustice. Counsel for the Petitioner : SRI clR|JA SHANKER SHA|IMA Counsel for the Respondent Nos.1 to 4 : Ms SUNDARI Fl.plSttpATl (SR.SC FORINCOME TAX DEPAR"MENT) Counsel for the Respondent No.S : SRI B.MUKHARJHEE, AD\/CTCA.RE FORSRI GADI PRAVEEN I:UMAR, DEPUTY SOLICITOR GENERAT C,F II\IDIA The Court made the following ORDER ,t THE HON'BLE SRI.IUSTICE P.SAM KOSHY AND THE IION'BI-E SRI JUSTICE LAXMI NARAYANA ALISI{ETTYW.P.No.21497 of 2023 ORDER (per llon'ble Sri Jastice P.SAtrt KOSHy) Heard Mr.(iirija Shankar Sharma, learned counsel for petitioner. IVls.Sundari R. Pisupati, Senior Standing Clounsel for Income 1.axDepartment and Mr.B.Mukharjhee, learned counsel representing onDepartment and Mr.B.Mukharjhee, learned counsel representing onbehalf of Mr.Gadi Praveen Kumar, learned Deputy Solicitor Generalol India. fbr lespondent No.-5. perused thc material on rccord.ol India. fbr lespondent No.-5. perused thc material on rccord. 2 [-fhe ]present writ petition has been iired seeki.g for isslia,ce oi awr;t oi- mandamus to rhe rcs1'ro.di:*s clirecting thenr to r.,sure thar iheOld PAN No.AARC'I4985ts ini.o lrlew pAN No.AAL.\-i2.1(r,;il ot rlrePsritioner-Socicty' and the {v16g, pra'er was tc clirecl thc respondentsto transfer the complete & entire Records, Data. lnformation, Orders,Demands, Notices, ctc., lrorn the ()ld pAN No.AABC.l.49g5ll to theNew PAN No.AAl_AT2l67B. j. For the lasr couple of hear.ings, it. is been submitrcd by the lear.ncdcounsel lbr the Depanment that sincc therc was ctrrtain s.rltware issuesand some techrical difilculties that the departmcnr rvas thc,ng, ihegrie','anc.-- trlthe pr:titiorrer could not be rcdressed. 4. Today, wl en the matter is takcn up fbr hcaring, le rrtted [<:ounsel ]lorthe Departmerrt submits t.ha1 she has instructions to [: ]tate that the [trvo]pan numbers rf the petitioner have since been nerged Further, againbecause of certain softrvare issue and technicirI proDlr]rr1:i the [rvhole]data is not lreen able to bc merged with the no\\ [pr1r1 ]numberNonetheless. ;he submits that the petitioner shall be [p,)nr-. ]ilted to usethe old data a nd the departmental authorities vrouid br: ar;c:epting thesamc when fil:d 5. l,ean'red counsel for the pctitionel subrrits thiLt there is somcdifficulty that the petitioner is finding, so lar as loggirrg in .o thc portalthrough the new number allotted to thcm. f low,:v:r', [rluring ]theintervening pe riod the department has been conlir -ror- sly issuingnotices to thern and tl-rerc is an apprehension of the pr:tir iorcr societythat the respor rdents may take some coercive ste os 6. Be that z s it may, considering the fact that lhr: deparlmentalcounsel has rrade a statement that the two pun nurtrers have beenmerged and tlrat the petitioner would be pemitted tc r:se the old dataand which thrr depaftmental authorities would ce co rs deling, we areof the consilered opinion that the substantial p,ri :vancc of thepetitioner starrds redressed. I'Iowever, as i-egards thr apprehension of the petitioner so fur as the difficulty in logging in, it is direcred that therespondents shall render all possible assistance to the petitioner inensuring that they are able to login to the merged number. Further, therespondents would also consider the information that the petitionerwould be providing frorn the old data that is available with them in thecourse of the fumishing of the statutory forms which the petitioner arerequired to file. the petitioner so fur as the difficulty in logging in, it is direcred that therespondents shall render all possible assistance to the petitioner inensuring that they are able to login to the merged number. Further, therespondents would also consider the information that the petitionerwould be providing frorn the old data that is available with them in thecourse of the fumishing of the statutory forms which the petitioner arerequired to file. 7With the aforesaid direction, this Writ petition stands disposed of.No order as to costs.8. As a sequel, miscellaneous applications pending if any in this writpetition. shall stand closed.No order as to costs.8. As a sequel, miscellaneous applications pending if any in this writpetition. shall stand closed. SD/- P.Ch. NAGABHUSHAMBAASSISTANT REGISTRARSECTIOFFICER //TRUE COPY// HIGH COURT DATED:2310912023 ORDERWP.No.21497 o12023 DISPOSING OI: THE W.PWITHOUT COSiTS. Ft"9offit //-,/)i'/ :,i:v,\),..+IIv":\aI<)t\,_ t'