Wp/4747/2008 Of The Agriculrural Market Committee v. The Income Tax Officer

THE HON’BLE SRI JUSTICE V.V.S.RAOANDTHE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.4747 of 2008 28.10.2010 Between: The Agricultural Market Committee,Srikakulam, Rep.by its Spl.Grade Secretary, FAC,Srikakulam, Srikakulam District. … Petitioner And The Income Tax Officer,Ward No-2, Srikakulam,Srikakulam District,And others. ... Respondents THE HON'BLE SRI JUSTICE V.V.S.RAOAND THE HON'BLE SRI JUSTICE RAMESH RANGANATHANWRIT PETITION No.4747 of 2008 ORDER(Per Hon’ble Sri Justice V.V.S.Rao) The Agricultural Market Committee, Srikakulam (AMC), filed theinstant writ petition assailing the notice, dated 19.02.2008, issued by theIncome Tax Officer, Ward-2, Srikakulam (ITO), under Section 226(3) ofthe Income Tax Act, 1961. By impugned notice, first respondent requiredthe third respondent, namely, District Treasury Officer, Srikakulam, topay a sum of Rs.33,55,426/- for the assessment year 2003-2004 andRs.24,19,800/- for the assessment year 2004-2005 held by the latter inthe account of the petitioner AMC. This Court admitted the matter on 28.04.2008. When the matter istaken up for hearing, the standing counsel for AMC Sri K.Madhava Reddy submits that impugned notice has beenwithdrawn by the ITO after the petitioner AMC paid some amount to theITO. He also submits that pursuant to the orders of the learned IncomeTax Appellate Tribunal, the said amount has been refunded. The causeof action, therefore, does not survive as rightly pointed out by learned standing counsel.The writ petition is accordingly dismissed as infructuous. No costs. _______________ (V.V.S.RAO, J) ______________________________(RAMESH RANGANATHAN, J)28.10.2010pln