Wp/35737/2022 Of Yellow Stone Estates Private Limited v. The Principal Chief Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF AT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE [P.SAM ] AND THE HONOURABLE SRI JUSTICE LAXMI WRIT PETITION NO: 35737 2022 Between: Yellow Stone Estates Private Limited, [Having ][its ][Regd. Office at Flat ][No.B2-101 ][, ][My]Home Avatar, Puppalaguda, [Narsingi, Hyderabad-500089, Rep. ][by ][its ][Authorised]Signatory P.Siva Sankar S/o. [P.Srinivasa ][Rao.] .....PETITIONER AND 1. The Principal Chief Commissioner [of ][lncome ][Tax, ][Andhra Pradesh ][and]Telangana, 1Oth Floor, D-Block, [lT ][Towers, A.C.Guards, ][Hyderabad-50Oo04]Telangana, 1Oth Floor, D-Block, [lT ][Towers, A.C.Guards, ][Hyderabad-50Oo04] 2. The Assistant Commissioner [of ][lncome ][Tax, ][Cum ][lnitiating Officer, Benami]Prohibition Unit, 3rd Floor, Aayakar [Bhavan, Basheerbagh, ][Hyderabad-]Prohibition Unit, 3rd Floor, Aayakar [Bhavan, Basheerbagh, ][Hyderabad-] 3. The Joint Commissioner of [lncome Tax, ][Benami Transactions (Prohtbition)]Unit, Hyderabad.Unit, Hyderabad. 4. Union of lndia, Rep. by its Secretary, [Mrnisiry of ][Finance, ][North Block' ][New]Delhi.Delhi. .....RESPONDENTS Petition Under Article 226 of lhe [Constitution ][of ][lndia praying that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to pleased to issue order, writ or direction [more ][particularly one ][in ][the]nature of Writ of Mandamus, a). [To declare ][the ][action ][of ][the ][2nd ][Respondent ][in]initiating and conducting the [proceedings ][under ][the ][Prohibition ][of ][Benami]Property Transaction Act, [1988 ]as [the ][same ][being ][ultra ][vires, without ][any]jurisdiction and against the prrnciples of natural [justice. ][b). ][Declaring ][the]lmpugnedorderdatedl4.06-2022inFileNo.|TBA/CoMlFl17l2o22- 2311043437 402(1 ) passed by the 2"d Respondent herein as illegal and arbitraryand against the principles of natural justice and equity and in gross violation ofSection 2a @) @) (i) of Prohibition of Benami Property Transaction Act, ['1 ]988 andto quash/set aside the same, c)Declaring the lmpugned Order dated 10-03-2022No.ITBA/COIV/F l17l2AT -2211 040566937('1 ) passed by the 2nd Respondentherein, as illegal, arbitrary and against the principles of natural justice and equityand rn gross vrolation of Section 24 (3) ot Prohibition of Benami propertyTransaction Act, 1988 and to quash/set aside the same. |.A.NO:1 OF 2022 Petition Under Section 151 CPC praying that in the circumstances statedin the affidavit frled in support of the petition, the High Court may be pleased tostay all further proceedings in File No OCA/|\ADA|57112022-PBPTA pendingbefore the Adjudicating Authority, PBPT Act, Ch en n a i , in the interest of justiceand to pass ].A.NO:2 OF 2022 Petition under Seclion 151 CPC praying that in the circumstances statedin the affidavit filed rn support of the petition, the High Court may be pleased tosuspending the lmpugned provisional attachment order dated.14 -O6-2022 in fileNo. ITBA/COIVlFl1712022-2311043437402(1) passed by the 2nd respondent, inthe interest of lustice. Counsel for the Petitioner: SRI ROHIT POGULA, ADVOCATE FOR SRt D.SR|NIVAS Counsel for the Respondents : Ms. K.MAMATA CHOUDARY, ADVOCATE FORSRI B.NARASIMHA SARMA The Court made the following ORDER THE HON'BLE [P.SAM ] ANDTHE HON'BLE W.P.No.3[5737 ][0] [2022] ORDER:1,,'r.lJof [r'J)1(':i'lr ]'/Ir-str(1' [sAM ] The[c-arnerlcolrnsclfortlrepetitionerscekspcrmissionoftl-tisCourt to [s'iLhclral ][tl-lis ][cilsc rvith ][a ][libertv ][Lo ][thc petitioner ][to ][avail]such other [lcgzll ][rcmcclies as ][avzrilable ][under law'] Pt-rnl issio [tt ][ls ][aclcor'lcd] ). Counsel for the Petitioner: SRI ROHIT POGULA, ADVOCATE FOR SRt D.SR|NIVAS Counsel for the Respondents : Ms. K.MAMATA CHOUDARY, ADVOCATE FORSRI B.NARASIMHA SARMA The Court made the following ORDER THE HON'BLE [P.SAM ] ANDTHE HON'BLE W.P.No.3[5737 ][0] [2022] ORDER:1,,'r.lJof [r'J)1(':i'lr ]'/Ir-str(1' [sAM ] The[c-arnerlcolrnsclfortlrepetitionerscekspcrmissionoftl-tisCourt to [s'iLhclral ][tl-lis ][cilsc rvith ][a ][libertv ][Lo ][thc petitioner ][to ][avail]such other [lcgzll ][rcmcclies as ][avzrilable ][under law'] Pt-rnl issio [tt ][ls ][aclcor'lcd] ). Accordirrglr, [thc Writ ][Petition ][is ][dismissed ][as ][rvithdrau'n ][with ][n] There shall [bc ][no order ][as ][Lo]Iibertl, tis [sought ][for b}' the ][pettttoncr]CoSLS M isccll:rneous [petitions, ][pencling ][if any' shall stand ][closcd'] SD/. C. PRAVEEN ASSISTANT [REGI'TRAR]/ITRUE &/SECTTON To 1. One CC to Sri B.Narasimha Sarma' Advocate i 5"" dCt" [sii o ][Sriniu,., ][Advocate ][(oPUC)]s. Two [CoPies]SAGJP V\2-- HIGH COURT DATED:1711012023 ORDER WP.No.35737 of 2022 DISMISSING TI{E W.PAS WITHDRAWN WITIIOUl' COS'[S. 5c#aaL"f--z\n\* 1HEsrA[r]€(ecz0 i [Nt]\l ]2021a*{'tD,,-l)1!