Wp/37625/2021 Of Voith Turbo Pvt. Ltd v. Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE THIRTY FIRST DAY OF DECEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYANTHE HONOURABLE SMT JUSTICE P.MADHAVI DEVIWRIT PETITION NO: 37625 OF 2021 Between: Voith Turbo Pvt. Ltd., Road No 7, lndustrial Estate, Nacharam. Hyderabad,represented by its Finance Manager Mr. KV Saravana Kumar S/o Manikhya Rao,Aged about 51 Years, R/o Hyderabad. ...PETITIONER AND 1Assistant Commissioner of lncome Tax, Circle B (1), Signature Tower, Kondapur,Hyderabad.Hyderabad. 2Principal Commissioner of lncome Tax-ll, Signature Tower, Kondapur,Hyderabad.Hyderabad. JCommissioner of lncome Tax Appeals (5), Signature Tower, Kondapur,Hyderabad. rHyderabad. r4Principal Chief Commis-sioner of lncome Tax, Andhra Pradesh and Telanganalncome Tax Towers, AC Guards, Hyderabad.Branch Manager, HSBC Bank Ltd., Rajbhawan Road branch, Hyderabad.lncome Tax Towers, AC Guards, Hyderabad.Branch Manager, HSBC Bank Ltd., Rajbhawan Road branch, Hyderabad.6Branch Manager, State Bank of lndia, Post Bag No.1, Surana lndustriesCompound, ECIL Road, Hyderabad.Compound, ECIL Road, Hyderabad. 7Branch Manager, HDFC Bank Limited Narmada Arcade, Plot No 131, Nacharam,HyderabadHyderabad IBranch Manager, lClCl Bank Limited 6-2-1012, TGV Mansion, Khairtabad,HyderabadHyderabadIBranch Manager, Deutsche Bank, DN Road, Mumbai10.Ihe Union of lndia, rep. by its Secretary, N/inistry of Finance, Department ofRevenue, Direct Taxes, Government of lndia, North Block New Delhi-1 10001.10.Ihe Union of lndia, rep. by its Secretary, N/inistry of Finance, Department ofRevenue, Direct Taxes, Government of lndia, North Block New Delhi-1 10001. ..,RESPONDENTS Petition under Article 226 of rhe constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may be pleasedto issue a writ of lVlandamus or any other appropriate wril, order or direction todeclare the action of the ['l ]st respondent, in issuing garnishee notices dt.30-1 1-2021and dl.o7-12-2021 under the Act in attaching the bank account of the petitionercompany with the Respondent No Sth to gth for the assessment year 2018-19 isquite contrary to law and consequenfly set aside the garnishee notices issued undersection 226(3) of the Act for the assessment year 2o1g:1g pending disposar of theabove appeal filed before the 3rd respondent. Petition under section 151 [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed in support of [the ][petition, ][the ][High ][court ][may ][be ][pleased ][to]suspend the [garnishee ][notices ][dt. ][3o-11-2021 ], [dl.ol ][-12-2021 ][issued ][by ][',l ][st]respondent to the Sth to [9th ][respondents ][in ][attaching ][the ][bank ][account ][of ][the]Petitioner company [toward ][the ][income ][tax ][disputed demand ][of ][Rs.5,33,43,030/- for]the assessment [year 2018-19 under ][the Act, ][pursuant ][to the ][intimation order ][dated]21 .12.2019 [passed ][by central ][Processing ][centre, ][lncome ][Tax ][Department ][and]assessment order dt. [25.09.2021 ][passed ][by the ][assessing ][officer ][of ][National]Faceless Assessment [centre ][pending disposal ][of ][the ][above ][writ ][petition.] lA NO: 2 OF 202'l lA NO: 2 OF 202'l 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 ][grant]stay of collection of [disputed ][income ][tax ][demand ][of ][Rs. ][5,33,43,030/-(lncluding]Interest), out of [which ][the ][petitioner has already deposited ][Rs. ][1,06,68,6061 ][for ][the]assessment [year ][2018-19 under ][the Act, ][pursuant ][to ][the ][intimation ][order ][dated]21 .12.2019 [passed ][by central ][Processing ][centre, ][lncome ][Tax ][Department ][and]scrutiny assessment [order ][dt. ][25.09.2021 passed by ][the ][Learned assessing officer]of National Faceless [Assessment ][centre ][passed 0nder section 143(3) Read ][with]Section 92(1A) [and ][Read ][with ][section 1448 ][of the Act, ][pending disposal ][of ][the]above writ [petition.] Counsel for the Petitioner: Counsel for the Respondent [Nos. ][1 ][to ][4: ] [A. RADHA ][KRISHNA,]SC FOR INCOME Counsel forthe [Respondent ][No. 10: SRI B. MUKHERJEE ] SRINAMAVARAPARAJEsHwARRAo,ASSISTANTSoLIcIToRGENERAL--Counsel for the [Respondent Nos. ][5 ][to ][9: ]The Court made [the ][following: ] HONOURABLE SRI JUSTICE ANDHONOURABLE SMT. JUSTICE P. MADHAVI W.P.No.37625 OB 2021 Heard Mr.Tejprakash Toshniwal, [leamed counsel ][for ][the]petitioner and Mr.A.Radha Krishna, leamed Standing [Counsel for]respondent Nos.1 to 4/Revenue. Also heard Mr.B.Mukherjee, [leamed]counsel appearing on behalf of learned [Assistant ][Solicitor ][General ][of]India for respondent No. l0funion of India. 2. Against the assessment order dated 21'.12.2019 for [the]assessment year 2018-2019, petitioner har preferred an [appeal before]respondent No.3 on 23.01 .2020. In the meanwhile, demand noticewas issued to the petitioner whereafter gamishee notices were issuedby respondent No.1 to the Banks of the petitioner. Aggrieved, [present]writ petition has been filed for quashing of the gamishee notices. 3. Today, Mr.Toshniwal, leamed counsel for the petitionersubmits that petitioner has paid 20Yo of the outstanding demand beforethe assessment authority, whereafter the Assistant Commissioner ollncome. Circle 8( l), I1-u-derabad issued letter dated 28. I 2.2021infbrming the petitioner that in view of payment of 20% of theoutstanding denrand, request lor stay ol collection of taxes is grantedtill the disposal of the appeal pending before respondent No.3. 4. In view of above, [we direct ][respondent ][Nos'l ][to ][4 ][to withdraw]the gamishee notices [dated 30.11.2021and 07'72'2021 impugned in] the wdt petition. 5Writ petition is, accordingly, [disposed ][of.] 6Miscellaneous applications, [if ][any ][pending, shall ][stand ][closed'] 3. Today, Mr.Toshniwal, leamed counsel for the petitionersubmits that petitioner has paid 20Yo of the outstanding demand beforethe assessment authority, whereafter the Assistant Commissioner ollncome. Circle 8( l), I1-u-derabad issued letter dated 28. I 2.2021infbrming the petitioner that in view of payment of 20% of theoutstanding denrand, request lor stay ol collection of taxes is grantedtill the disposal of the appeal pending before respondent No.3. 4. In view of above, [we direct ][respondent ][Nos'l ][to ][4 ][to withdraw]the gamishee notices [dated 30.11.2021and 07'72'2021 impugned in] the wdt petition. 5Writ petition is, accordingly, [disposed ][of.] 6Miscellaneous applications, [if ][any ][pending, shall ][stand ][closed'] 7 . No costs.SD/.K.AMMAJIASSISTANT REGISTRAR( /''[tL//TRUE COPY//SECTION OFFICERTo,1. The Assistant Commissioner of lncome [Tax, Circle ][8 ][(1), Signature ][Tower,]Kondapur, Hyderabad.2. The Piincipal Commissioner of lncome [Tax-ll, ][Signature Tower, ][Kondapur,]Hyderabad.3. The Commissioner of lncome [Tax ][Appeals ][(5)r ][Signature ][Tower' ][Kondapur,]Hvderabad.4. T6e Princioal Chief Commissioner of lncome [Tax, Andhra Pradesh ][and]Telangand lncome Tax Towers, AC Guards, [Hyderabad.]5. The B-ranch Managei, HSBC Bank [Ltd., Rajbhawan ][Road ][btanch, ][Hyderabad.]6. The Branch Mana[er, State [Bank of lndia, Post Bag ][No.1, ][Surana lndustries]Comoound. ECIL Road, Hvderabad.7. The branch Manager, HDFC Bank [Limited Narmada Arcade, Plot No ][131,]Nacharam, HyderabadB. The Branch Manager, lClCl [Bank Limited 6-2-1012, TGV Mansion, ][Khairtabad,]Hvderabad9. The Branch Manager, Deutsche [Bank, ][DN Road, ][Mumbai]i0.The Secretary, Miiistry of Finance, [Department of Revenue, ][Direct ][Taxes,Union]of lndia, Gov6inment of lndia, [North Block New Delhi-110001.]11. One CC to SRI TEJPRAKASH [TOSHNIWAL Advocate ]tOPUqL -iz.One CC to SRI A. RADHA [KRISHNA,SC ][FoR ][INCoME-rALtA?V.c-1.-^-]- i3:o; ca io rlAwAvnnaPA [RAo, ] [sollclroR]GENERAL '14. Two CD Copies.15. One spare coPYNPJBSZ- HIGH COURT DATED:31 11212021 ORDERWP.No.37625 of [2021] DISPOSING OF THE WRIT WITHOUT COSTS. oY","'D [\](ro ) 1\{E [rAr]\-:12 4 [.rari ][2q22 ][:]\-:'