Wp/4916/2023 Of Thrissur Expressway Limited v. The Income Tax Officer And 4 Others

THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY,THE TWENTY FIRST DAY OF FEBRUARYTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 4916 OF 2023 Between: Thris_sur Expressway Limited, Rep. by its Director M prudhvi Kumar Reddv:1"Sei, [Mohan Reddy aged ][abolr 46 years ][R;sisiil;-o'fi''r_bti+dlsb"Ei,i]oJ, 5nrpa Home Layoul, Gachibowli, Hyderabad_32:1"Sei, [Mohan Reddy aged ][abolr 46 years ][R;sisiil;-o'fi''r_bti+dlsb"Ei,i]oJ, 5nrpa Home Layoul, Gachibowli, Hyderabad_32 ...PETITIONER AND 1Ihe [Income ][T-ax ][Officer, Centratized processing Centre, lncome ]TaxDepartment, Bangalore.Department, Bangalore. 2Thg Income Tax Officer, Ward 2(1), Sth Floor, Siqnature Towers. Sv.No.6(p)'of Kondapur, Opp. Botanical Gaid6ns, Serlingamipallr(frll, nn Oi.triCi, [- ][-'' ]Hyderabadof Kondapur, Opp. Botanical Gaid6ns, Serlingamipallr(frll, nn Oi.triCi, [- ][-'' ]Hyderabad 2Jhe [Principal ][Commissioner ][of ][lncome Tax, ][Range ][2, ][6th Flobr, ]SignatureIo^*gt..,Sy.No.6(P) [of Kondapur, Opp. ][Botanical-GarAens, ][Serfing;rp"iff ][ff,f ]l,RR District, HyderabadJhe [Principal ][Commissioner ][of ][lncome Tax, ][Range ][2, ][6th Flobr, ]SignatureIo^*gt..,Sy.No.6(P) [of Kondapur, Opp. ][Botanical-GarAens, ][Serfing;rp"iff ][ff,f ]l,RR District, Hyderabad 4Urion of lndla, Departme.nt of Revenue, Represented by its Secretary(Revenue), North Block, New Delhi.(Revenue), North Block, New Delhi. 5. Axis Bank Limited, Rep.by the Branch Manager, Hyderabad ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavil filed therewith, the High [-cJurt ]may bepleased to issue a writ of mandamus. or any other appropriate writ, order ordirection declaring the action of the 2nd Respondent in'issuing garnishee noticeITBA/RCV/S/226(3\-1t2o22-23t1042475s93(1) dated tltlt\ZOZZ andamendment letter F.No.lro,w-2(1 yAADCT1703Hl2o22-23 dated 12112t2o22during the pendency of the rectification request dated 05/1 'l12022 pending beforethe ['1st ]Respondent as arbitrary, illegal and violative of principles oi naturarjustice and consequently i)919"! [stay of ][garnishee ][notice ][ITB/\ ][tt(lv/S/22 ]6(3)_1tZO22_2_31104i 475593(1) dated 17r1112022 anri amendment retterF No.lT ),W-2(1YAADCT1ZO3H|2O22-23 daterl 12/12t2022 to theextent [( ]f A.Y. 2020-21 until the pendency of t e, rectification requestdated 0t 11112022 pending before the 1st iespcr rl,,rnt.extent [( ]f A.Y. 2020-21 until the pendency of t e, rectification requestdated 0t 11112022 pending before the 1st iespcr rl,,rnt.ii)ii) firrth,rr not take any coercive action until trr pendency of therectifica ion request dated 05/1 1lZO22 pencitl :efore the 1stResponr ent.Responr ent. lA NO: 1 OF 202 3 Petition undr rr Section [.l ]51 CpC praying that irt th€, :if curnstances statedin the affidavit firec in support of the peiitio;, in" uig|, cor rt may oe pteaseo'togrant stav of garn shee notice rrBA/RCV/s/226(3) 1r2o:zt zsito+tiiii6igydated 17t11t2022 i nd amendment tetter f.No ITO,W 2(1),,1ADrlTt tOtiti&Z_23 dated 12112i20i 2 to the extent of A.y. 2o2o-21 passec b,y 2nd Respondentpending disposal of the writ petition. Counsel for the Pet tioner : SRl. RAJA SHEKAR RAO SAL,V 0,..t1 9."-rl:.] [for the ][Res ][pondents ][1 ] [3: ][M/S. ] CHrl Ltt)ARy, SC FORINCOME TAX Counsel for the Res rondents 4: SRI GADI PRAVEEN KUM,\ it, Dy. SOLICtTORGENERALGENERAL The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHTryANAND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.4916 of 2023 ORDER: (Per the Hon'ble the Chief Justice Ltjjat Bhuyan) Counsel for the Pet tioner : SRl. RAJA SHEKAR RAO SAL,V 0,..t1 9."-rl:.] [for the ][Res ][pondents ][1 ] [3: ][M/S. ] CHrl Ltt)ARy, SC FORINCOME TAX Counsel for the Res rondents 4: SRI GADI PRAVEEN KUM,\ it, Dy. SOLICtTORGENERALGENERAL The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHTryANAND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.4916 of 2023 ORDER: (Per the Hon'ble the Chief Justice Ltjjat Bhuyan) Heard Mr. Raja Shekar Rao Salvaji, learned counselfor the petitioner and Ms. K.Mamata Choudary, learnedSenior Standing Counsel, Income Tax Department forrespondent Nos. 1 to 3. We have also heard Mr. G.praveenKumar, learned Deputy Solicitor General of India forrespondent No.4. 2. By filing this petition under Article 226 of theConstitution of India, petitioner has assailed garnisheenotice dated 17 .11.2022 issued by the 2"a respondentunder Section 226(3) of the Income Tax Act, 196 1 (brieflyreferred to hereinafter as'the Act') and addressed to the Sthrespondent i.e., Axis Bank Limited, Hyderabad forattachment of bank account of the petitioner. 3. We may mention that subsequcnt t(r issuance ofthe afores rid notice datecl 17.11.2022, il"'r [rtsl.:ondent ][had]issued a [(:orrigendum ]dated 12.12.2O2r' stat :q teat [there]rvas a typ rgraphical error it-t the notice datc [ [1 ][7 ].11.2022.Instead of assessment years 2017-1a,2018 t!, [arrd 2019-]20 for a sum ol Rs.73,25,51,250.00 cl tt from [the]petitioner, it should be assessment \'('aI s . [o ]I9-20 and2O2O-21 lc r a sum of Rs.31 .65,81,430.0() 1. Be it stated that for the assessntt:. rt t,errr 2020-21, petitior Ler had filed return of incontc [r-t;rrl ]:t th: Act [ot-t]12.O1.2O2'.. Intimation under Section 143( ) o[ the Act."r.as issued to t.he petitioner on 20.12.20I I \^1 I( reb,y it \ rasheld that )etitioner was liabie to pa)' it'tc,rtr t la-'< to thetune of F s.3,94,91,230.00. As agzrir st t r<' aforesaidintimation, petitioner has filed arn appli: rtion underSectiorr 151 of the Act on O5.11.2022' fol [r ]ectificationwhich is s ated to be pe nding. During ptrn, lc ttcv of therectificatior petition, the impugned not icc - i'.mc to beissued 5. After hearing learned counsel for the [parties]and on due consideration, Court is of the view thatpetitioner has got the remedy of approaching the assessingofficer under Section 220(61 of the Act for stay of demand. 6. We therefore grant liberty to the petitioner toapproach the assessing officer i.e., respondent [No.2 ]underSection 220(61 of the Act whereafter respondent [No.2 ][shall]pass an appropriate order in accordance with law aftergiving due opportunity of hearing to the [petitioner.] 7 . The above exercise above exercise shall be carried out within abe carried out within acarried out within aout within awithin aaperiod of four (O4) weeks from the date of receipt of a copyof this order. The above exercise above exercise shall be carried out within abe carried out within acarried out within aout within awithin aa Needless to say the garnishee notice the garnishee notice garnishee notice notice dated 8. Needless to say the garnishee notice the garnishee notice garnishee notice notice dated17.11.2022 would be subject to such order that may [be]passed by the assessing officer under Section 220(6) of theAct. 4}](U & NTRJW t'.Lo.4916 of 2023 !). 'l'his disposes of the Writ l)etiti rn. However, there sha Ibe no order as to costs 10. N{iscellaneous applications l)encti rrj,l, if any, this Writ l'etit or-r shall stand closed. 1n AS,,r$??.fivcP8B+iiR AS,,r$??.fivcP8B+iiR//TRUE coPY/' aEcroN oFFrcER The above exercise above exercise shall be carried out within abe carried out within acarried out within aout within awithin aa Needless to say the garnishee notice the garnishee notice garnishee notice notice dated 8. Needless to say the garnishee notice the garnishee notice garnishee notice notice dated17.11.2022 would be subject to such order that may [be]passed by the assessing officer under Section 220(6) of theAct. 4}](U & NTRJW t'.Lo.4916 of 2023 !). 'l'his disposes of the Writ l)etiti rn. However, there sha Ibe no order as to costs 10. N{iscellaneous applications l)encti rrj,l, if any, this Writ l'etit or-r shall stand closed. 1n AS,,r$??.fivcP8B+iiR AS,,r$??.fivcP8B+iiR//TRUE coPY/' aEcroN oFFrcER To,1The lncorne [- ]ax Officer. Centralized processing Centre lncorne TaxDeparlment, lanoalore.2The lncome [- ]ar e,ffrcer. Ward ?t1),5th Floor, Siglatur( Towcrs, Sy.No.6(p)'of KondagrLrr, )1rp Botanicat Gardens. Serlinlam"pally(N l, RR District, ' Hyderabad3The Princrpal. lummissioner of lncome Tax, Ranqe 2, 0.F =loor, Sionature]qw_ers [Sy ] [r ][c(F,) ][of Kondapur. Opp. Botanicat"Caib,: ],; S"itirg;r;,;ifiMl,RR Distrrct. H /derabad4( ,UJ]91-9t]ldll F(evenue l. Nr rlh [Det)artmenl ]Etlock, New [of ]Delhi.[Revenue, ][Represented ][b.1 ][t:.; ][Secretary]Axis Bank L rn ited. Rep.by the Branch Manaqer, Hvdera rr.l67One One CC CC to lr// lo SIlt i K RAJA SHFKAR RAO SALVAJI Arivoca rvAlVArA e. .OpUClooTwo one CD cc Copie to DE [oUTy ]ssoltctToR , gC GENERAL |g|_INCOTME Or TAX,AT vt.icate truoiA 1:,i'Utl '-tOpUCtEDSGJPt{A HIGH COUR.. DATED:21 l0i',12023 ORDER WP.No.4916 <,f 2023 1 ['-.]\{s'(r\\ DISPOSING TI{E WRIT PETITION WITHOUT COSTS GN[x]