Wp/6138/2022 Of M/S. Lepl Projects Ltd v. The Prl.commissioner Of Income - Tax

INTHEHIGHCOURTOFANDHRAPRADESHATAMARAVA^TP®(SpecialOriginalJurisdiction) MONDAY.THESEVENTEENTHDAYOFAPRILTWOTHOUSANDANDTWENTYTHREE PRESENT THEHON’BLESRIJUSTICEU.DURGAPRASADRAOANDTHEHON’BLESRIJUSTICET.MALLIKARJUNARAO WRITPETITIONNO:6138OF2022 Between:M/s.LEPLProjectsLtd.,59-14-10,LingamaneniCorporateHouse.NH-5.RamacharidraNagar,Vijayawada-520008.Rep.byitsManagingDirectorSri.VarryVenkataSrihari. ...PETITIONER AND 1.ThePrincipalCommissionerofIncome-Tax,CentralCircle,TaxesBuilding,MVPColony,Visakhapatnam-TaxesBuilding,MVPColony,Visakhapatnam- 2.TheDy.CommissionerofIncome-tax.CentralCircle,Vijayawada,D.No.55-17-2to4,4‘*’Floor,StalinCorporate,NearCGOComplex,IndustrialEstate.AutoNagar,Vijayawada-520007.D.No.55-17-2to4,4‘*’Floor,StalinCorporate,NearCGOComplex,IndustrialEstate.AutoNagar,Vijayawada-520007. 3.TheAsst.CommissionerofIncome-tax.CentralCircle,Vijayawada,D.No.55-17-2to4,4*”Floor,StalinCorporate,NearCGOComplex.’IndustrialEstate,AutoNagar,Vijayawada-520007.D.No.55-17-2to4,4*”Floor,StalinCorporate,NearCGOComplex.’IndustrialEstate,AutoNagar,Vijayawada-520007. 4.ThePrincipalCommissionerofIncome-tax,SVRPlaza,VPSiddharthaPublicSchoolRoad,Moghalrajpuram,Vijayawada.PublicSchoolRoad,Moghalrajpuram,Vijayawada. 5.TheDy.CommissionerofIncome-tax,Circle-2(1),Vijayawada,CRBuildings,MGRoad,Vijayawada-520002.Buildings,MGRoad,Vijayawada-520002. 6.TheAsst.CommissionerofIncome-tax,Circle-3(1),Vijayawada,CRBuildings,MGRoad,Vijayawada-520002Buildings,MGRoad,Vijayawada-520002 7.TheAsst.CommissionerofIncomeTax,CentralCircle-3(1).Hyderabad,AaykarBhawan,OppositeLBStadium.Basheerbhag.-Hyderabad,AaykarBhawan,OppositeLBStadium.Basheerbhag.-Hyderabad5000004 8.TheUnionofIndia.RepresentedbyitsSecretary,Revenue-Income-tax(CBDT)NewDelhitax(CBDT)NewDelhi 9.IDBIBank,RingRoadBranch,Vijayawada,Repbyitsbranchmanager W.Indian.OverseasBank,RingRoadBranch,Vijayawada,Repbyitsbranchmanagerbranchmanager11.HDFCBank,MGRoadBranch,Vijayawada,Repbyitsbranchmanagermanager ...RESPONDENTS PetitionunderArticle226oftheConstitutionofIndiaprayingthatinthecircumstancesstatedintheaffidavitfiledtherewith,theHighCourt h•*!■ IIt. maybepleasedtoissueawritofmandamusoranyotherappropriatewritororderdirectiondeclaringthatthenoticesissuedbythey*”RespondentvideNoticeNo.ITBA/RCV/S/22(3)_1/2021-22/1037663425(1)dated09.12.2021andotherletters(notservedonthePetitioner)issuedunderSection226(3)oftheIncomeTaxAct,.1961asillegal,arbitrary,unlawfulandcontrarytotheprovisionsofIncomeTaxAct,1961andconsequentlysetasidethesame. lANO:1OF2022 PetitionunderSection151CPCprayingthatinthecircumstancesstatedintheaffidavitfiledinsupportofthewritpetition,theHighCourtmaybepleasedmaybepleasedtosuspendtheimpugnedattachmentnoticesissuedbythey*”Respondentherein,videNoticeNoITBA/RCV/S/22(3)_1/2021-22/1037663425(l)dated09.12.2021andothernoticesunderSection226(3)oftheIncomeTaxAct,1961andtoconsequentlyreleasetheseizedbankaccountsofthePetitionerpendingdisposaloftheaboveWritPetition. CounselforthePetitioner:SRI.VIVEKCHANDRASEKHARS CounselfortheRespondentNos.1to7:SRIM.KIRANMAYEE(SCFORINCOMETAX) CounselfortheRespondentNo.8:SRIN.HARINATH,DEPUTYSOLICITORGENERAL CounselfortheRespondentNos.9to11:NONEAPPEAREDTheCourtmadethefollowing:ORDER HON’BLESRIJUSTICEU.DURGAPRASADRAO AND HON’BLESRIJUSTICETMALLIKARJUNARAO WritPetitionNo.6138of2022 ORDER;{PerHon'bleSriJusticeU.DurgaPrasadRao) Whenthematteristakenupforhearing,learnedcounsel forpetitionerseekspermissionofthisCourttowithdrawthewritpetitionandalsofiledamemotothateffect. Permissionforwithdrawalisaccorded. Accordingly,thiswritpetitionisdismissedaswithdrawn.Asasequel,miscellaneouspetitionspending,ifany,shallstand closed. S/d-U.SRIDEVIASSISTANTRKISTJiAR//TRUECOPY//SECTIONOFFICER To.1.OneCCtoSri.VivekChandraSekharSAdvocate 2.OneCCtoSri.MKiranmayee(SCforIncomeTax)[OPUC^UC]a.OneCCtoSri.N.Harinath,DeputySolicitorGeneral 4.TwoCDCopiesPV