Wp/5663/2004 Of M/S. Harita Finance Ltd., Repby v. The Tax Recovery Officer Income Tax- Dept

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE FIFTH DAY OF JULYTWO THOUSAND AND FOUR PRESENTTHE HON'BLE MR JUSTICE BILAL NAZKIand THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 5663 of 2004 Between: M/s. Harita Finance Ltd., rep.by its Authorised Signatory Mr. G. Saikumar,s/o G. Lakshmipathy, Jayalakshmi Estates, 24 Haddows Road, Chennai AND ..... PETITIONER 1 The Tax Recovery Officer, Income Tax Department, Range-2, Guntur2 G. Venkateswarlu, R/o 7-5-96. Nirmalanagar, Ongole, PrakasamDistrict2 G. Venkateswarlu, R/o 7-5-96. Nirmalanagar, Ongole, PrakasamDistrict 3 G. Jayalakshmi W/o G. Venkateswarlu, R/o 7-5-96, Nirmalanagar, Ongole, Prakasam District Ongole, Prakasam District .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that inthe circumstances stated in the Affidavit filed herein the High Court will bepleased to issue any Writ or order or direction more particularly one in thenature of Writ of Certiorari calling of the proceedings of the 1stRespondent dt 31-3-2003 in his proceedings No.Sr. No. 15/TRO-2/GNT,holding that the said order is illegal, arbitrary and in violation of principlesof natural justice and to quash the same. Counsel for the Petitioner:MR.RAJA REDDY KONETI Counsel for the Respondent No.1:Mr.B.Narasimha Sharma, StandingCounsel for INCOME-TAX DEPARTMENT Counsel for the Respondent Nos.2 & 3: None appeared. The Court at the admission stage made the following ORDER: (perBN, J) Heard learned Counsel for the parties. The only grievance of the petitioner is that the Income-Tax Officerpassed the impugned proceedings without sufficient notice to thepetitioner. Though on many occasions sufficient opportunity had beenprovided to the petitioner to appear before the Income-Tax Officer, he didnot choose to appear. But, finally, it is an admitted case of the parties thathe was served with a notice at Chennai on 10-02-2003 to appear atGuntur on 11-02-2003. The notice was served on him at Chennai on 10-02-2003 in the evening at 7-00 p.m. Therefore, we believe that therewas not sufficient time for the petitioner and perhaps it was not practicallypossible for him to appear before the Income-Tax Officer on the date fixed.For this reason alone, we set aside the order and remit the case back tothe Income-Tax Officer, Guntur to pass fresh orders after hearing thepetitioner. The petitioner shall appear before the Income-Tax Officer on 19-07-2004. No further notice shall be necessary to be given to thepetitioner by the Income-Tax Officer. The writ petition is accordingly disposed of. No costs. ___________________ (BILAL NAZKI, J) 5[th] JULY, 2004.Note: copy of this order shall be madeavailable to the parties within one week. B/o Kvni/ajr ____________________(P.S.NARAYANA, J) To The Tax Recovery Officer, Income Tax Department, Range-2, Guntur. Two CD copies.