Wp/21715/2025 Of Shri Suryanarayana Raju Gottumukkala v. The Income Tax Officer

■-%■M APHC010407012025 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI'.if(Special Original Jurisdiction) THURSDAY,THE TWENTY EIGHTH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANANDAND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21715 OF 2025 Between: Shri Suryanarayana Raju Gottumukkala, S/o. Rama Murthy, aged 65years,R/o.1-90,RajugariStreet, Mogallamurru, AllavaramMandal,East Godavari, Andhra Pradesh-533210. ...Petitioner AND 1. The Income TaxOfficer, Ward-1, Amalapuram, AayakarBhavan,College Road, Amalapuram, Andhra Pradesh-533201.College Road, Amalapuram, Andhra Pradesh-533201. 2. ThePrincipalCommissionerofIncomeTax,Visakhapatnam-1,Aayakar Bhavan, Dabagardens, Visakhapatnam, AndhraPradesh-530020.Aayakar Bhavan, Dabagardens, Visakhapatnam, AndhraPradesh-530020. 3.Union of India, Department of Revenue, Represented by itsSecretary(Revenue), North Block, New Delhi.(Revenue), North Block, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other Writ,[Direction]or Orderholding that the proceedingsof the 1st Respondentin Assessment Orderdated 10.03.2022confirming the addition of Income of Rs. 31,07,343/- basedon anerroneous assumption that the Petitioner did[not][ receive][ the]entire sale considerationin Document No.1262/2020isarbitrary,unreasonableandviolative of principles of natural justice b) further, holding that the proceedingsof the 2nd Respondent inOrder dated 27.03.2021 under[Section][ 263][ of][ the]Income TaxAct, 1961 directing the Revision of Assessment[based][ on an]erroneous assumption that thePetitioner has not received[the]entire sale. considerationin Document No. 1262/2020is arbitrary,unreasonable andviolative of principles of natural justicecjconsequentially stay the operationof theproceedingsof the1®‘Respondentin AssessmentOrderdated10.03.2022 confirmingthe addition of Income of Rs. 31,07,343/-, by directingtherespondentstode-freezetheaccountof thepetitionerinAccountNumbers 37750438071, 30359545513, 41339800984 (StateBank of India)and 806000874654 (The District Co-Operative Central Bank Ltd). lA NO: 1 OF 2025 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleased tostay the operation of the proceedings of the 1st Respondentin AssessmentOrder dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/-,by directing the respondents to de-freeze the account of the petitioner inAccount Numbers 37750438071, 30359545513, 41339800984 (State Bank ofIndia) and 806000874654 (The District Co-Operative Central Bank Ltd)in theinterest of justice. Counsel for the Petitioner: SRI V SAI KUMAR Counsel for the Respondent Nos. 1 and 2: SRI ANUP KOUSHIKKARAVADI SC Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR OF INDIA The Court made the following order: APHC010407012025 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3551] THURSDAY,THE TWENTY EIGHTH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANANDTHE HONOURABLE SRI JUSTICE T.C.D.SEKHARWRIT PETITION NO: 21715/2025 Between; 1.SHRI SURYANARAYANA RAJU ^OTTUMUKKALAS/O^ RAMAMURTHY, AGED65 YEARS, WO J-90MOGALLAMURRU,ALLAVARAMMANDAL,EASTGODAVARI.ANDHRA PRADESH-533210.MURTHY, AGED65 YEARS, WO J-90MOGALLAMURRU,ALLAVARAMMANDAL,EASTGODAVARI.ANDHRA PRADESH-533210. ...PETITIONER AND 1 THF INCOME TAX OFFICER, WARD -1, AMALAPURAM, AAYAKAR^■™n SgE road, AMALAPURAM, ANDHRA PRADESH-533201.^■™n SgE road, AMALAPURAM, ANDHRA PRADESH-533201. The Court made the following order: APHC010407012025 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3551] THURSDAY,THE TWENTY EIGHTH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANANDTHE HONOURABLE SRI JUSTICE T.C.D.SEKHARWRIT PETITION NO: 21715/2025 Between; 1.SHRI SURYANARAYANA RAJU ^OTTUMUKKALAS/O^ RAMAMURTHY, AGED65 YEARS, WO J-90MOGALLAMURRU,ALLAVARAMMANDAL,EASTGODAVARI.ANDHRA PRADESH-533210.MURTHY, AGED65 YEARS, WO J-90MOGALLAMURRU,ALLAVARAMMANDAL,EASTGODAVARI.ANDHRA PRADESH-533210. ...PETITIONER AND 1 THF INCOME TAX OFFICER, WARD -1, AMALAPURAM, AAYAKAR^■™n SgE road, AMALAPURAM, ANDHRA PRADESH-533201.^■™n SgE road, AMALAPURAM, ANDHRA PRADESH-533201. OFINCOMETAX,COMMISSIONER2.THEPRINCIPALVISAKHAPATNAM1.AAYAKARBHAVAN,DABAGARDENS,VISAKHAPATNAM, ANDHRA PRADESH-530020.VISAKHAPATNAM1.AAYAKARBHAVAN,DABAGARDENS,VISAKHAPATNAM, ANDHRA PRADESH-530020.3 UNION OF INDIA DEPARTMENT OF REVENUE, REPRESENTEDBYITSSECRETARY (REVENUE), NORTH BLOCK, NEW DELHI.ITSSECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...RESPONDENT(S);. Petition under Article 226 of the Constitution of India[praying][ that][ in][ the]circumstances stated in the affidavit filed therewith,Writ of Mandamus or any other Writ, Direction orpleased topleased to issue aof the 1st Respondent in AssessmentOrder holding that the proceedingsthe addition of Income of Rs. 31,07,343/-Order dated 10.03.2022 confirming.that the Petitioner did not receive thebased on an erroneous assumption1262/2020isarbitrary.entiresaleconsiderationinDocumentNo.unreasonaolo and violative of principles of natural justice b)^he^ Voidingthat the proceedings of the 2nd Respondent m Order[dated][ 27.03.2021][ under] Section 263 of the Income Tax Act, 1961 directing the[Revision][ of][ Assessment]based on an erroneous assumption that the Petitioner[has][ not][ received][ the]entiresaleconsiderationinDocumentNo.1262/2020isarbitrary,unreasonable and violative of principles of natural justicec)consequentiallystay the operation of the proceedings of the1 Respondentin AssessmentOrder dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/-,by directing the respondents to de-freeze the account of the petitioner inAccount Numbers 37750438071, 30359545513, 41339800984 (State Bank ofIndia) and 806000874654 (The District Co-Operative Central Bank Ltd) iA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleasedpleased to stay the operation of the proceedings of the 1st Respondent inAssessmentOrder dated 10.03.2022confirmingthe addition of Income of Rs.31,07,343/-, by directing the respondents to de-freeze[the][ account][ of][ the]petitionerin Account Numbers 37750438071, 30359545513,[41339800984](State Bank of India) and 806000874654 (The District Co-Operative CentralBank Ltd)in the interest of justice Counsel for the Petitioner: 1.VSAI KUMAR Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND& THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION N0.21715 of 2025 ORDERUPer Hon’ble Sri Justice Battu Devanand) This Writ Petition has been filed against the Assessment[Order][ dated]10.03.2022 issued by the respondent No.1. Counsel for the Petitioner: 1.VSAI KUMAR Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND& THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION N0.21715 of 2025 ORDERUPer Hon’ble Sri Justice Battu Devanand) This Writ Petition has been filed against the Assessment[Order][ dated]10.03.2022 issued by the respondent No.1. 2.During the course of hearing, learned Standing Counsel[for][ the]respondent Nos.1 and 2 would submit that against the[order][ under][ challenge]in this writpetition,the petitioner has already filed anappealbefore therespondent No.2 and the said appeal was dismissed.[Learned][ counsel][ further]submits that against the order of dismissal of appeal,[the][ petitioner] can[ file]Second Appeal before the AppeHate Authority. Without[filing][ the][ same,][ the]petitioner directly approached this Court by filing[this writ][ petition,] which[ is][ not]maintainable.respondent Nos.1 and 2 would submit that against the[order][ under][ challenge]in this writpetition,the petitioner has already filed anappealbefore therespondent No.2 and the said appeal was dismissed.[Learned][ counsel][ further]submits that against the order of dismissal of appeal,[the][ petitioner] can[ file]Second Appeal before the AppeHate Authority. Without[filing][ the][ same,][ the]petitioner directly approached this Court by filing[this writ][ petition,] which[ is][ not]maintainable. 3.At this stage, learned counsel for the petitioner sought[permission]of this Court to withdraw this writ petition, with a liberty to take appropriatelegal remedies available to the petitioner in appropriate[forum.]of this Court to withdraw this writ petition, with a liberty to take appropriatelegal remedies available to the petitioner in appropriate[forum.] 4.Inviewoftheabovefactualposition,thisWritPetitionisdismissed as withdrawn.dismissed as withdrawn. 4 5.However,libertyisgrantedtothepetitionertoavaillegalremedies available under law,if so advised. There shall be no order as tocosts.remedies available under law,if so advised. There shall be no order as tocosts. As a sequel, miscellaneous petitions pending, if any,[shall][ stand][ closed.] Sd/- K TATA RAO//TRUE COPY//deputy registrar// ^SECTION OFFICER To, 1. One CC toSri. V Sai Kumar Advocate 2. One CC to Sri. Anup Koushik Karavadi SC for CBIC 3. One CC to The Additional Solicitor General of India 4.Two CD Copies GSC I HIGH COURTDATED:28/08/2025 ORDER WP NO. 21715 OF 2025 O’m,S11 SEf 2075%4^Current beciion DISMISSING THE WP AS WITHDRAWNWITHOUT COSTS