Wp/45144/2022 Of Thrissur Expressway Limited v. The Income Tax Officer And 4 Others

I II I [ [329s ]] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) N/ONDAY ,THE NINETEENTH DAY OF DECEI/BERTWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 45144 OF 2022 Between: Thrissur Expressway Limited, Rep. by its Director fvl Prudhvi Kumar ReddyRegistered Off .# 1-80/40/5P/58-65, Shilpa Homes Layout, Gachibowli,H,derabad-32' Registered Off .# 1-80/40/5P/58-65, Shilpa Homes Layout, Gachibowli,H,derabad-32' ...pETrroNER AND 1. The lncome Tax Officer , Ward2(1), 5th Floor, Signature Towers, Sy.No.6(P)of Kondapur, Opp. Botanical Gardens, Serlingampally(M), RR District,Hyderabad.of Kondapur, Opp. Botanical Gardens, Serlingampally(M), RR District,Hyderabad. 2. The Principal Commissioner of lncome Tax Range 2, 6th Floor, SignatureTowers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(tvl),RR District, Hyderabad.Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(tvl),RR District, Hyderabad.3. The Commissioner of lncome Tax(Appeals), lncome Tax Department NationalFaceless Appeal Centre ( NaFAC).Faceless Appeal Centre ( NaFAC). 4. Union of lndia, Department of Revenue, Represented by its Secretary(Revenue), North Block, New Delhi.(Revenue), North Block, New Delhi. 5. Axis Bank Limited, Rep. by the Branch lvlanager, Hyderabad. ...RESPONDENTS Petition under A'tlicle 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 of mandamus or any other appropriate writ, order ordirection declaring the action of the 1st respondent in passing attachment noticeITBA/RCV/S/226(3)_112022-23/1047475593(1) daled 1711112022 as arbitraryillegal bad in law without [jurisdiction ]violative of principles of natural justice and toconsequently suspend attachment notice ITBA/RCV/S/226(3)_112022-2311047475593(1) dated 1711112022 until disposal of stay petitions both dated29tO1t2022 NO: 1 OF Petition under section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to stayattachment notice tTBNRCVtst226(3)_1/2022_23/tO4747SSg3(1) datedattachment notice tTBNRCVtst226(3)_1/2022_23/tO4747SSg3(1) dated1711112022 passed by'rst Respondent pending disposar of the writ petitionCounsel for the petitioner:SRt. RAJA SHEKAR RAO SALVAJTCounsel for the Respondent No.1to3: Ms.K. MAMATA CHOUDARY(SC FOR INCOME TAX)Counsel for the Respondent No.1to3: Ms.K. MAMATA CHOUDARY(SC FOR INCOME TAX)COUNSEI f,r IhE RE'PONdENI NO.4:SRI. GADI PRAVEEN (DY. SOLICITOR GENERAL OF INDIA)The Court made the following: ORDERThe Court made the following: ORDER I THI] I{ON'BLI]'1'IIE CHIEII IUSI'ICE UiIAI- IIIYAN ANI) -I'I IE HON'BI-II SRI IUSTICE C.V.BHASKAR REDDYW.P.No.,15 144 <t{ 2022 IIDER. (l\r th I lon bh rtu t.- el [nrtict tijjal l]Lqar) F{eard N4r-. Salvaji Raja Shekar Rao, leamed counsel for thepetitioner; ivfs. K.l,{amata Choudary leamed Senior SmndingC-ounsei, Income Tax Department for respondents No.1 to 3; and N4r. G.Prar.,een Kum.1r, leamed Depury Solicitor General of Indiafor respondent No.4. 2. Challenge made1nthis writ petition is to the noticedated 17.11.2022 issued by respondent No.1 under Section 226(3)of the Income Tax Act, 1961 (bnefly ['the ]Act'hereinafter) on theground of default in pal,rnent of income tax alrears for theassessment years 2a17-2018, 2018-19 ar'd 2019-20 amounting toRs.73,25,5 1,,250.00. 3. Leamed counsei for the petitioner submits that last eveningpetitioner was served with a communication dated t2.12.2022issued by respondent No.1 to the Branch Manager of Axis BankLimited, Hyderabad, suting that because of a qpographical er:ror, N4r. G.Prar.,een Kum.1r, leamed Depury Solicitor General of Indiafor respondent No.4. 2. Challenge made1nthis writ petition is to the noticedated 17.11.2022 issued by respondent No.1 under Section 226(3)of the Income Tax Act, 1961 (bnefly ['the ]Act'hereinafter) on theground of default in pal,rnent of income tax alrears for theassessment years 2a17-2018, 2018-19 ar'd 2019-20 amounting toRs.73,25,5 1,,250.00. 3. Leamed counsei for the petitioner submits that last eveningpetitioner was served with a communication dated t2.12.2022issued by respondent No.1 to the Branch Manager of Axis BankLimited, Hyderabad, suting that because of a qpographical er:ror, the assessnrentyears 2A17-18 and 2018-19 u,erc inadveftentlytypedout; the income tax arreani pcrtain to assessment years 20 19-20ard 2a2a-21 totaling Rs.3 1,65,8 i,410.00. 4In view of the aforesaid dei,elopment, learrred counsel for thepetitioner submits, on instructions, that petitioner wantstowithdraw the present u,rit petition and seels liberty to avail hisremedy in respect of the impugned notice dated 17.1.1.2022 asmodified by the communication dated 12.12.2a22 issued byrespondent No.1. 5. lWrit Petition is accordingiy dismissed on withdrawal withlibertyas prayed for. No costs. fu a sequel, miscellaneou petitions, pending if any, stand dismissed. SD/. N.SRIHARIASSISTANT.REdSTNANsEcTroN _--l'T{ oFFrcER / / //TRUE COPY// To, 1. One CC to SRl. RAJA SHEKAR RAO SALVAJI, Advocate 2. One CC to M/s. K. MAI/ATA CHOUDARY, Advocate 3. One CC to SRI.GADI PRAVEEN KUMAR (DY.SOLICITOR GENERAL OFINDIA), Advocate 4. Two CD copies BN/ sw &.-/< HIGH COURT DATED:1911212022 ORDER WP.No.45144 ot 2022 HE 16:loZ1JA}l [2023]l't-\!:il. DISMISSING THE [W.P. ] '\lo)d:[I]