Wp/40982/2022 Of The District Co Operative Central Bank Ltd v. The Principal Commissioner Of Income Tax - 4 And 2 Others

[ [33861] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTYWRIT PETITION NO:40982 OF 2022 Between: The District Co Operative Central Bank Ltd, Rep By Chief Executive Officer,Post Box No 61, M. G. Road Gandhi Chowk, Khammam District, Telangana [-]5o7oo3 ...PETtrtoNER AND 1. The Principal Commissioner of lncome Tax - 4 And 2 Others, 3rd floorAayakar Bhavan, Basheerbagh, Hyderabad.Aayakar Bhavan, Basheerbagh, Hyderabad. 2. Assistant Commissioner Of lncome Tax Circle ['13(1), ]Aaykar Bhawan,Opposite Lb Stadium, Basheer Bagh, Hyderabad, Telangana, 500004Opposite Lb Stadium, Basheer Bagh, Hyderabad, Telangana, 5000043. Assessment Unit, lncome Tax Department, National Faceless AssessmentCentre, Delhi, lncome-tax Department, Ministry of Finance, Room No. [401,]2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. (FORMALPARTY)Centre, Delhi, lncome-tax Department, Ministry of Finance, Room No. [401,]2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. (FORMALPARTY) ...RESPONOENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandamus declaring the order passed by the 2nd respondent u/s 14BA(d)of the Act, vide Document ldentification Numbe(DlN)- ITBfuCOM/F/1 712022-2311044290562(1), dt. 2910712O22, as bad in law and against the principles ofnatural [justice ]and thus the impugned order may be quashed/set-aside. lA NO: 1 OF 2022 Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the lligh Court may be [pleased ]to stayall further proceedirrgs pursuant to the order [passed ]by the 2nd respondent u/s14BA(d) of the Act vide Documerrt ldentification Number(DlN)-ITBA/CONiI/F/1 7 I 2022- 23 I [1 ]O 44290562( 1 ), dt 29 07 2022. Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: SRI J.V.PRASAD, Sr SC For lT DEPT The Court made the following: ORDER THE IION'BLE SRI JUSTICtr P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXN,II NARAYANA ALISHETTYWRIT PETITION No.40982 of 2022 ORDER:/per 1la n'ble Sri Justice P.SAM [KOSHY)] Fleard Mr.Manmohan Dundu, learned counsel fbr the petitionerand Mr.J.V.Prasad, leamed Senior Standing Counsel for tl.rerespondents. Perused the material on record. 2. lt has been in lbnned that one of the preliminary objections raiscdby the petitioner has been recently answered by this Division Bench ina batch o[ mattcrs, the lcading case being W.P.No.25903 of 2022rvhiclr stood dccidcd vide order dated 14.09.2023 3. ln view of the said decision from this Division Bench, and sincethe prelimir.rary objection in the present writ petition being the same,the instant writ petition also deserves to be and is allowed on similar[enIs As a consecluence, the impugned notice and the consequentialorders stands set aside/quashed. However, the right of the Departmentrvoutd stand reserved as has been protected in the atbresaid matterswhich wcrc decided on 14.09.2023 in W.P.Nos.25903 of 2022 andbatch I 4Accordingly, this writ petition starLds allowed. No order as to costs.Accordingly, this writ petition starLds allowed. No order as to costs. 5As a sequcl, miscellaneous applications pending if any in this writpel.ition, shall stand closed.applications pending if any in this writpel.ition, shall stand closed. 3. ln view of the said decision from this Division Bench, and sincethe prelimir.rary objection in the present writ petition being the same,the instant writ petition also deserves to be and is allowed on similar[enIs As a consecluence, the impugned notice and the consequentialorders stands set aside/quashed. However, the right of the Departmentrvoutd stand reserved as has been protected in the atbresaid matterswhich wcrc decided on 14.09.2023 in W.P.Nos.25903 of 2022 andbatch I 4Accordingly, this writ petition starLds allowed. No order as to costs.Accordingly, this writ petition starLds allowed. No order as to costs. 5As a sequcl, miscellaneous applications pending if any in this writpel.ition, shall stand closed.applications pending if any in this writpel.ition, shall stand closed. ASS,sfl{;GR355fFXA//TRUE COPY// 6r,.,SECIOT'OFFICERTo1The.Principal Commissioner of lncome f ax - 4,3rd floor Aayakar Bhavan,Basheerbagh, Hyderabad.2Assistant Commissioner Of lncome Tax (lircle 13(1), Aaykar Bhawan,Qpposite [Lb Stadium, Basheer Bagh, ][Hy,lerabaO,'i6tanlana, ] 3Assessment Unit, lncome Tax Departmerrt, National Facltesi AssessmentCentre, Delhi, lncome-tax Department, IVinistry of Finance, noom flo. +Oi,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003.4One CC to SRI DUNDU IMAN|VOHAN, A,Jvocate tOpUCl5One CC to SRI J.V.PRASAD, Sr SC For tT DEpf IOPUCItltTwo CD CopiesPSK.GJP HIGH COURT DATED:2710912023 ORDER WP.No.40982 of 2022 ALLOWING THE WRIT PETITIONWITHOUT COSTS. - -r:_ [::-:--],"'-., '/ :- lAf ill2E !'i [2t13]t,'i.. ?A>\