Case LawHigh Court › Wp/5229/2012 Of Munama Panduraranga Rao,...

Wp/5229/2012 Of Munama Panduraranga Rao, Visakhapatnam v. Chief Commissioner Of Income Tax., Vizag & 4 Ot

High Court 26 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · aphc
Parties
Wp/5229/2012 Of Munama Panduraranga Rao, Visakhapatnam v. Chief Commissioner Of Income Tax., Vizag & 4 Ot
Date of order
26 Jun 2025
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Wp/5229/2012 Of Munama Panduraranga Rao, Visakhapatnam v. Chief Commissioner Of Income Tax., Vizag & 4 Ot, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the writ petition is dismissed as infructuous.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

APHC010396932012 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY,THE TWENTY SEVENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT [3526] THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAOWRIT PETITION NO: 5229/2012 Between: 1. MUNAMA PANDURARANGA RAO, VISAKHAPATNAM, PROP: M/S HANUMAN TRANSPORT 44-34-44, NADAGIRINAGAR, AKKAYYAPALEM, VISAKHAPATNAM.HANUMAN TRANSPORT 44-34-44, NADAGIRINAGAR, AKKAYYAPALEM, VISAKHAPATNAM. ...PETITIONER AND 1. CHIEF COMMISSIONER OF INCOME TAX VIZAG 4 OT, AAYAKAR BHAVAN, DABAGARDEN, VISAKHAPATNAM- 20BHAVAN, DABAGARDEN, VISAKHAPATNAM- 20 2. COMMISSIONER OF INCOME TAX II, 5TH FLOOR, AAYAKAR BHAVAN, DABAGARDEN, VISAKHAPATNAM- 20BHAVAN, DABAGARDEN, VISAKHAPATNAM- 20 3. THE ADDL COMMISSIONER OF INCOME TAX, RANGE-4, 3RD FLOOR, PRATYASHAKAR BHAVAN, MVP COLONY, VISAKHAPATNAM.FLOOR, PRATYASHAKAR BHAVAN, MVP COLONY, VISAKHAPATNAM. 4. COMMISSIONER OF INCOME TAXAPPEALS, AAYAKAR BHAVAN, DABAGARDEN, VISAKHAPATNAM- 20DABAGARDEN, VISAKHAPATNAM- 20 5. INCOME TAX OFFICER, WARD 4(1), VISAKHAPATNAM. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring impugned order dated 17.2.2012 in F.No. CCIT/VSP. Tech/Stay Petition/1/2011-12 passed by the 1st respondent in so far as directing the petitioner to pay 50% of the tax on 29.2.2012 and remaining balance of 50% to be kept in abeyance till disposal of appeal or 15.3.2012 which ever is earlier as illegal, unjustified and contrary to the CBDT instructions issued in 95/96, and in violation of petitioner's rights guaranteed under Art. 14, and 300a of Constitution of India and consequently set aside the same and pass IA NO: 1 OF 2012(WPMP 6652 OF 2012 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 stay the further proceeding pursuant to the order dated 22.11.2011 passed by the 5th respondent pending appeal before the 4th respondent pending disposal of the writ petition and pass Counsel for the Petitioner: 1.S.V.S.S.SIVA RAM Counsel for the Respondent(S): 1.VIJAY KUMAR PUNNA The Court made the following: At the time of considering the matter, it is represented by Mr. N Sai Phanindra Kumar, learned counsel representing the counsel for the petitioner, that in view of the subsequent developments, the cause in the writ petition does not survive. 2. Accordingly, the writ petition is dismissed as infructuous. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA __________________________________ JUSTICE TARLADA RAJASEKHAR RAO
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