Wp/31661/2010 Of Kasyap Developers Pvt. Ltd v. The Income Tax Officer

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI(Special Original Jurisdiction) MONDAY, THE EIGHTH DAY OF JULYTWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNARAO WRIT PETITION NO: 31661 OF 2010 Between: TheDirector Uppalapati Sukumar Varma,Kasyap DevelopersPvt.Ltd.,Regd.OfficeNo.54-15/1/27,G.FJ.R.Enclave,NearBalayesuChurch,Seethammadhara, Visakhapatnam 530 013, A Company incorporated[under]the Companies Act, 1956. AND ...PETITIONER 1. The Income Tax officer, Ward-3(2), Ranga-3, Aayakar Bhavan, DabaGardens, Visakhapatnam-530 020.Gardens, Visakhapatnam-530 020. 2. The Joint Sub Registrar, Registration Department, Near Super Bazar,Visakhapatnam.Visakhapatnam. 3. The'Commissioner of Income Tax -I, Aayakar Bhavan, Daba Gardens,Visakhapatnam-530 020.Visakhapatnam-530 020. 4. TheAdditionalCommissionerofIncomeTax,Range-3,AayakarBhavan, Daba Gardens, Visakhapatnam-530 020.Bhavan, Daba Gardens, Visakhapatnam-530 020. 4^ ... ({ 5.U.V.RamanaMurthyRaju,D.No.50-118-1/7,N.C.Layout... ^ Seethammadhara, Visakhapatnam-530 013. «r ...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 a writ, in the nature of writ of mandamus or any otherwrit,order or directiondeclaringthatthe orderof attachment bearingNo.lTO/W-3(2)/VSP/10-11, dt. 10.11.2010 issued by the Respondent No.1attaching the property being vacant land admeasuring 5727.22 sq. yds inTown Survey No.1032-B, Block No.45, Beside Hotel Meghalaya,[Waltair]WardinDivisionNo.18,Ramnagar,Visakhapatnamasillegal,unreasonable and arbitrary. I.A. NO: 1 OF 2010(WPMP. NO: 40255 OF 2010) Petition under Section 151 CPC praying thatin the[circumstances]stated in the affidavit filed in support of the petition, the High Court may bepleased to suspend the operation of impugned order of attachment bearingNo.lTO/W-3(2)/VSP/10-11, dt. 10.11.2010 issued by the Respondent No.1attaching the property being vacant land admeasuring 5727.22 sq. yds inTown Survey No.1032-B, Block No.45,Beside Hotel Meghalaya,WaltairWard in Division No.18, Ramnagar, Visakhapatnam Counsel for the Petitioner: SRI. Y RATNAKAR Counsel for the Respondents 2: GP FOR REVENUE Counsel for the Respondents 1, 3 & 4: Mr. S. R. ASHOK (SC for ITDepartment) The Court made the following: ORDER HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAOWRIT PETITION N0.31661 of 2010 ORDER:- (per Hon’ble Sri Justice G.Narendar) HeardSri.B.V.S.ChalapatiRaolearnedcounselappearing on behalf of Sri. Y. Ratnakar, learned counsel for thepetitioner. Sri. B.V.S. Chalapati Rao, learned counsel, submits that hehas been instructed by the learned counsel for the petitioner tosubmit that the Writ Petition has been rendered as infructuousand that the petitioner has complied with the demand. Copy of the letter addressed by Sri. Y. Ratnakar, learnedcounsel for the petitioner to Sri.B.V.S. Chalapati Rao,learnedcounsel, and the letter addressed by the petitioner[to][ his][ counsel]are also placed on record. Submissionis placed on record and the Writ Petitionisdismissed as infructuous. No order as to costs. \ To, As a sequel thereto, the miscellaneous petitions,if[any]pending in this Writ Petition shall stand closed. Sd/- V DIWAKARDEPUTY REGISTRAR[iSECTION efpFICER //TRUE COPY// 1.The Income Tax officer, Ward-3(2), Ranga-3, Aayakar Bhavan, DabaGardens, Visakhapatnam-530 020.Gardens, Visakhapatnam-530 020. 2.The Joint Sub Registrar, Registration Department, Near Super Bazar,Visakhapatnam.Visakhapatnam. 3.The Commissioner of Income Tax -I, Aayakar Bhavan, Daba Gardens,Visakhapatnam-530 020.Visakhapatnam-530 020. 4.TheAdditionalCommissionerofIncomeTax,Range-3,AayakarBhavan, Daba Gardens, Visakhapatnam-530 020.Bhavan, Daba Gardens, Visakhapatnam-530 020. Submissionis placed on record and the Writ Petitionisdismissed as infructuous. No order as to costs. \ To, As a sequel thereto, the miscellaneous petitions,if[any]pending in this Writ Petition shall stand closed. Sd/- V DIWAKARDEPUTY REGISTRAR[iSECTION efpFICER //TRUE COPY// 1.The Income Tax officer, Ward-3(2), Ranga-3, Aayakar Bhavan, DabaGardens, Visakhapatnam-530 020.Gardens, Visakhapatnam-530 020. 2.The Joint Sub Registrar, Registration Department, Near Super Bazar,Visakhapatnam.Visakhapatnam. 3.The Commissioner of Income Tax -I, Aayakar Bhavan, Daba Gardens,Visakhapatnam-530 020.Visakhapatnam-530 020. 4.TheAdditionalCommissionerofIncomeTax,Range-3,AayakarBhavan, Daba Gardens, Visakhapatnam-530 020.Bhavan, Daba Gardens, Visakhapatnam-530 020. One CC to SRI Y Ratnakar Advocate 5. 6.Two CCs to GP FOR REVENUE, High Court Of Andhra Pradesh. 7.One CC to SRI S R ASHOK (SC FOR ITAX) Advocate 8.Three CD Copies. HIGH COURT DATED: 08/07/2024 ORDER WP.No.31661 of 2010 DISMISSING THE WP AS INFRUCTUOUS