Wp/5367/2023 Of Mrs. K.hymavathi v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAO(Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5367 OF 2023 Between: 'l . Mrs- K.Hymavathi, W/o Mr. K.Satyanarayana, Aged 74 years, Occ..Housewife, No 8-2-703141P, Road No. ['12, ]Baniara Hills, Hyderabad - 500034, TelanganaHousewife, No 8-2-703141P, Road No. ['12, ]Baniara Hills, Hyderabad - 500034, Telangana 2. Mrs. K.Prathibha, Wo Mr. K.Pratap, Aged 50 years, Occ.- Business, RJo 8-2-703l4lP, Road No.. 12, Banlara Hills, Hyderabad - 500 034, Telangana.703l4lP, Road No.. 12, Banlara Hills, Hyderabad - 500 034, Telangana. ...PETITIONERS AND 1. The lncome Tax Ofiicer, (lnvestigation), Unit - ll, Hyderabad, o/o the Directorof lncome Tax (lnvestigation), Aayakar Bhavan, LB Stadium Road.Basheerbagh, Hyderabad - 500 004, Telangana.of lncome Tax (lnvestigation), Aayakar Bhavan, LB Stadium Road.Basheerbagh, Hyderabad - 500 004, Telangana. 2. The Director of lncome Tax, (lnvestigation), Aayakar Bhavan, LB StadiumRoad, Basheerbagh, Hyderabad - 500 004, Telangana.Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3- The Deputy Commissioner of lncome Tax, Circle - 6, Hyderabad, lT Towers,AC Guards, Masab Tank, Hyderabad - 500 004, Telangana.AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 4. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.. 922, [gth ]Floor, B Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.. 922, [gth ]Floor, B Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana. 5. The Director General of Income, Tax (lnvestigation), CR Buildings, QueensRoad, Bangalore - 560 001, Kamataka.Road, Bangalore - 560 001, Kamataka. 6. The Deputy Director of lncome Tax, (lnvestigation), Unit 2(1), CR BuildingsAnnexe, Queens Road, Bangalore - 560 001 , Karnataka.Annexe, Queens Road, Bangalore - 560 001 , Karnataka. 7. The Asst. Commissionerof lncome Tax, Central Circle 1(2), lll Floor, CRBuildings, Queens Road, Bangalore - 560 001, Karnataka.Buildings, Queens Road, Bangalore - 560 001, Karnataka. ...RESPONDENTS Petition uMer Article 226 of lhe 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 Respondents in not releasing the [gold]jewellery. pertaining to the Petitioners, seized from their residence, during thecourse of a search uls 132 of the lncome Tax Act, 1961, on [19.12.2014 ][and] 13.02.2015, despite numerous requests, as arbitrary, illegal, bad in law, violativeof the principles of natural justice apart from being violative of Articles 14 and 265of the constitution of lndia, and consequenfly direct the Respondents to releasethe gold jewellery seized during the proceedings dated 13.o2.2o1s, in the interestsof [justice.] Counsel for the Petitioners: SRI A.V.A.SIVA KARTIKEYACounsel for the Respondents: SRI J.V.PRASAD, SC FOR !T The Court made the following: ORDER TIIE IION,BLE SRI JUSTICE P.SAM NOSIrY AND THE g9g5"E SRI JUSTICE N.TUKARAMJI w.P.Ivo.536to f2023 ORDER:Ir,er rron 'ble Si Justice P.S,AIW KOSH4) Today, when the matter is hken up for hearing,the Iearnedhken up for hearing,the Iearnedcounsel for the petitioner submits that the cause in thelnstant writthat the cause in thelnstant writpettdon has becomeinfructuous artdnothing further remains adjudicated.to beremains adjudicated.to be Counsel for the Petitioners: SRI A.V.A.SIVA KARTIKEYACounsel for the Respondents: SRI J.V.PRASAD, SC FOR !T The Court made the following: ORDER TIIE IION,BLE SRI JUSTICE P.SAM NOSIrY AND THE g9g5"E SRI JUSTICE N.TUKARAMJI w.P.Ivo.536to f2023 ORDER:Ir,er rron 'ble Si Justice P.S,AIW KOSH4) Today, when the matter is hken up for hearing,the Iearnedhken up for hearing,the Iearnedcounsel for the petitioner submits that the cause in thelnstant writthat the cause in thelnstant writpettdon has becomeinfructuous artdnothing further remains adjudicated.to beremains adjudicated.to be 2Recording, the above madesubmission, the present writpetrtion is dismissed as infructuous.No order as to costs.3. Consequently, miscellaneous petitions the present writpetrtion is dismissed as infructuous.No order as to costs.3. Consequently, miscellaneous petitions pending, if any,shallstand closed.stand closed. //TRUE COPY//ASSISTANTSD[/.V.KAVITHA]RGISTARSECTION OFFICER ToI2pff is 3fl f ,yA-xyt{t+'l8?fl 3ffIi"d;" [topucl]Eg PSK.GJP HIGH DATED:24 [tO1l2O24] ORDERWP.No'5367 [of ][2023] -.a:::"fr.-'i:.,1)1.) ,:''- ir^ [.,.., -.)l]r.ti,l i,,r [i ][i.ll't]t14' DISMISSING aS ir.rrnucruous [wlrHour ][cosrs'] ,w)4