Wp/34208/2021 Of Kolli Lakshmi Sridhar Reddy v. The Principal Commissioner Of Income Tax And Another

HIGH COURT FOR THE I -;;""ii#iB,r:*r"is,:;EnLANGANAI FRIDAY, THE SEVENTEEI\iwo c E rv B E R iwo ii6 uli,Gill# iil ifr%E PRESENT THE HON'BLE SRIJUSTICE UJJAL BHUYANANDTHE HON'BLE SMT JUSTICE P. MADHAVI DEVI wIT PETITIoNNO:342080F 2021 Between: Kolii Lakshmi Sridhar occ Statue, Business, Ayyappa Society, Madhapur, F/o. H.No.2-s6io7zri7se, Reddy_^Slg. .lqaachandra Hydb;;bil,looo'Bj Kisiiiil;;d,'riit.r'r".iel'N""i Reddy, Aged about 54 "' '" [-".r.;;;_]vears.vsH AND '1 . The Principal commissioner of lncome Tax, central circle, Hvderabad. AavakarBhawan, Opposite LB Stadium, Basheer gaqh. Hvdreabra' '-- ["---'I ][rs.,er\vr]. The Principal commissioner of lncome Tax, central circle, Hvderabad. AavakarBhawan, Opposite LB Stadium, Basheer gaqh. Hvdreabra' '-- ["---'I ][rs.,er\vr]2. The Assistant commissioner of lncome TaxJcenirat wing, centrat circle-1(2),Aayakar Bhawan, Opposite LB Stadium, Basheer Bagh, Fyderab?.*,r"roro-.rr"Aayakar Bhawan, Opposite LB Stadium, Basheer Bagh, Fyderab?.*,r"roro-.rr" Petition under Article 226 ol the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleasedto issue an order or orders or direction or writ more particularly one in the nature ofWRIT OF IVANDAIVUS, declaring the impugned order DIN and OrderNo.ITBA/AST/St153Al2O21-22/tOSSO98StS(t), dated 17.09.2021 [passed ]bythe 2ndrespondent as illegal, arbitrary, malafide, intentional, without [jurisdiction, ]opposed tothe principles of natural [justice ]and violative of Article [14 ]of [the ][Constitution ][of ][lndia]and consequently set-aside the same [as illegal ][in ][the ][interests ][of justice and ][pass]all necessary orders for the said [purpose]to issue an order or orders or direction or writ more particularly one in the nature ofWRIT OF IVANDAIVUS, declaring the impugned order DIN and OrderNo.ITBA/AST/St153Al2O21-22/tOSSO98StS(t), dated 17.09.2021 [passed ]bythe 2ndrespondent as illegal, arbitrary, malafide, intentional, without [jurisdiction, ]opposed tothe principles of natural [justice ]and violative of Article [14 ]of [the ][Constitution ][of ][lndia]and consequently set-aside the same [as illegal ][in ][the ][interests ][of justice and ][pass]all necessary orders for the said [purpose] lA NO: I oF 2021 Petition under Section [151 CPC ][praying that][ in ][the ][circumstances ][stated ][in]the affidavit filed [in ][support of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][to ][direct]the respondents [not to take any coercive steps ][against ][the ][petitioner ][in ][pursuance]of the order DIN [and ][order ][No.ITBA/AST/S/153A/2021- ][2211035698915(1), dated]17.0g.2021 [passed ][bz ][the ][2nd respondent, pending disposal ][of ][the writ ][petition]Counsel for the [Petitioner: ] [K. ][V. ] Counsel for Respondents: [B. ] The Court made [the ][following: ] \ HONOURAI}LI HUYAN]ANDHONOURABLIi [SMT..IUSTICE ][P. ] W.l').N o.34208[oF ][2021] 9BD& /Pnt [lf ][on blc ][Sri ][Jttttic( ][Iljiol ][l)hlt.van)] HeardMr.K.V.BhanuPrasad,learnedcounselforthepetitionerandMr.B.Narasirnha [Sarma, learned counseI ][for ][the respondents'] 2. By filing this writ [petition ][under ][Article ][226 ][of ][the ][Constitution ][ol]India, petitioner has challenged legality [and ][validity ][of ][the ][assessment ][order]dated 17.09.2021 passed by the Assistant Cornmissioner of lncome [Tax.]Central Circle-l(2), Hyderabad under Section l53A ofthe lncome Tax Act,l96l for the assessment year 2013- 14. 3. When the rnatter is taken up, rve have been infbrmed that petitionerhas already filed an appeal befbre the Corlrnissioner of lncome Tax(Appeals) against the impugned assessment order. Ilthat be so, we relegatethe petitioner to the forum of the Appellate Authority, who shall considerthe appeal filed by the petitioner in accordance with law. AI contentionsare kept open. 2. By filing this writ [petition ][under ][Article ][226 ][of ][the ][Constitution ][ol]India, petitioner has challenged legality [and ][validity ][of ][the ][assessment ][order]dated 17.09.2021 passed by the Assistant Cornmissioner of lncome [Tax.]Central Circle-l(2), Hyderabad under Section l53A ofthe lncome Tax Act,l96l for the assessment year 2013- 14. 3. When the rnatter is taken up, rve have been infbrmed that petitionerhas already filed an appeal befbre the Corlrnissioner of lncome Tax(Appeals) against the impugned assessment order. Ilthat be so, we relegatethe petitioner to the forum of the Appellate Authority, who shall considerthe appeal filed by the petitioner in accordance with law. AI contentionsare kept open. 4. With the above observation, writ petition is disposed oL 5. Miscellaneous applications, if any pending, shall stand closed.Miscellaneous applications, if any pending, shall stand closed. 6. No costs. SD/-P.PADMANABHA REODYASSISTANT REGISTRAR .\l , //TRUE COPY// To,1.One CC to Sri K2.One CC to Sri B3.Two CD Cooies[i:3,H,:'3:?*f i:x."x,:,liBts3t,4.One Spare CopyMBCBSqMBCBSq SECTION OFFICER ,) HIGH COURT DATED: [1711212021] i'r [\',;]lI? [[-ti ][zt?J]l.' ORDER WP.No.34208 of [2021] DISPOSING OF THE WRIT PETITIONWITHOUT COSTS