Wp/25649/2022 Of Sri Challam Raju Venkata Seshaiah Choultry v. The Income Tax Officer
High Court
22 Feb 2024 In favour of: Revenue
Forum / Bench
High Court · aphc
Parties
Wp/25649/2022 Of Sri Challam Raju Venkata Seshaiah Choultry v. The Income Tax Officer
Date of order
22 Feb 2024
Assessment year(s)
2015-16
Outcome
Dismissed
Case summary
In Wp/25649/2022 Of Sri Challam Raju Venkata Seshaiah Choultry v. The Income Tax Officer, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
(Special Original Jurisdiction)
THURSDAY ,THE TWENTY SECOND DAY OF FEBRUARYTWO THOUSAND AND .TWENTY FOURPRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARIAND
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 25649 OF 2022
Between:
Sri Challam Raju Venkata Seshaiah Choultry, Rep. by[its][ Executive][ Officer,]Sri M. Satya Prasada Babu S/o Sambasiva Rao, Samarangam Chowk,[ Park]Road, Vijayawada.520 001.
...Petitioner
AND
1. The Income Tax Officer, Ward No.I (1), Vijayawada.
2.PrincipalCommissioner,IncomeTax,RevenueColony,SiddharthaPublic School Road, Moghalrajapuram, VijayawadaPublic School Road, Moghalrajapuram, Vijayawada
...Respondents
Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Court maybe pleased to issue Writ of Mandamus or any other appropriate[Writ][ or]orderor declarationdeclaringthat the order dated07.04.2022of theIncome Tax Officer, Ward No.I(1), Vijayawada, for the Assessment year2015-16bearingDIN/NoticeNo.ITBA/AST/F/148(A)/2022-23/1042643209 (1) under Sec.148A (d) of the Income Tax[Act,] 1961in thematterofSriChallamRaju VenkataSeshaiahChoultry, SamarangamChowk, Vijayawada, (PAN No. ) asarbitrary,illegal,unjustand asin violation of principles of natural justice[and]isliable to be setasided/ quashed and consequently set aside / quash the impugned order
dated 07/04/2022 of the Income Tax Officer, Ward No.I (1), Vijayawada,i.:'|he.matter of Petitioner choultry
'
i
U
--3/IaIiQ:il OF 2022
.: :s».7.
PetitionunderSection151CPCisfiledprayingthatinthecircumstances statedin the affidavit filedin support of the petition, theHigh Court may be pleased to suspend the order dated 07/04/2022 of the1®‘ Respondent herein under Sec.148(A) (d) of the Income Tax Act, 1961bearing No.lTBA/AST/F/148(A) / 2022-23 /1042643209 (l)of petitioner SriChallamRajuVenkataSeshaiahChoultry,SamarangamChowk,Vijayawada
Counsel for the Petitioner:SRI S.S.PRASAD, SENIOR COUNSEL FORM/s. C.SINDHU KUMARI
Counsel for the Respondents: SRI VIJAY KUMAR PUNNA, SC FORINCOME TAX
The Court made the following: ORDER
IN THE HIGH COURT OF ANDHRA PRADESH ::APHC010417442022AMARAVATI(Special Original Jurisdiction)
THURSDAY ,THE TWENTY SECOND DAY OFFEBRUARYTWO THOUSAND AND TWENTY FOURPRESENT
honourable SRI JUSTICE RAVI NATH TILHARI
THETHEhonourable SRI JUSTICE HARINATH.NWRIT PETITION NO: 25649 OF 202^
[3464]
Between:RAJUVENKATASESHAIAHSRICHALLAM...PETITIONER(S)CHOULTRY,
AND
• • •RESPONDENT(S)
THE INCOME TAX OFFICER AND OTHERS
Counsel for thePetitioner(s):SRI. C SINDHU KUMARICounsel for the Respondents: SC FOR INCOMETAX
The Court made the following:
Sri S.S.Prasad, learned counsel for the petitioner[submits][ that][ in]view of the subsequent order, detailed order passed[by][ Assesses]in petitioner’s favour.Officer during the pendency of the writ petitionthe cause does not survive to prosecute the petitionin further. Thesamehas been rendered infructuous.
the2.Sri Vijay Kumar Punna, learned Standing Counsel forrespondents has no objection to the aforesaid prayer.isdismissedas3.Recordingthesame,thewritpetitioninfructuous.
No order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall
also stand closed.
Sd/- B. PRASADA RAOASSISTANT REGISTRARCJASECTION OFFICER
//TRUE COPY//
To,
1. One CC to Sri S.S.Prasad, Senior Counsel
2.
One CC to M/s. Sindhu Kumari, Advocate
3.One CC to SR Vijay Kumar Punna, SC for Income Tax
4.
Three CD Copies
PSR
V/
r/
HIGH COURT
DATED:22/02/2024
ORDER
WP.No.25649 of 2022
DISMISSING THE WRIT PETITION ASINFRUCTUOUSWITHOUT COSTS
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