Wp/6358/2009 Of Visakhapatnam Port Trust, Administrative Office v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF APRILTWO THOUSAND AND NINE PRESENTTHE HON'BLE THE CHIEF JUSTICEand THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 6358 of 2009 Between: Visakhapatnam Port Trust, Administrative Office Building, PortArea, Visakhapatnam - 530035 represented by its Senior DeputyFinancial Advisor & Chief Accounts Officer Sri G.S.S. Kumar. ..... PETITIONER AND 1 The Assistant Commissioner of Income Tax, Circle 1(1), Range 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, Visakhapatnam. 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, Visakhapatnam. 2 Additional Commissioner of Income Tax, Circle 1(1), Range 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, Visakhapatnam. 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, Visakhapatnam. .....RESPONDENT(S) Petition under Article 226 of the Constitution of India prayingthat in the circumstances stated in the affidavit filed herein the HighCourt will be pleased to call for records and issue a writ, order ordirection more particularly one in the nature of a Writ of Certiorari andquash the notice dated 19.3.2009 of the 1st respondent as arbitrary,violative of the provisions of Income Tax Act and besides beingviolative of principle of natural justice offending petitioners rightsguaranteed under Art. 19(1)(g), 265 of the Constitution of India Counsel for the Petitioner: M/SC.KODANDA RAM Counsel for the Respondents: MR.B.NARASIMHA SARMA The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) The grievance ventilated in this petition is that though theperiod of limitation for filing an appeal is not over, the respondentauthorities have issued a demand notice and have startedproceedings for recovery of the amount of tax by using coercivesteps. It is the case of the petitioner that at least, till the period oflimitation is over for the purpose of filing an appeal, no coercive stepsfor recovery of the amount of tax should have been taken by therespondent authorities. 3. The learned advocate appearing for the petitioner hassubmitted that the last date for filing an appeal against the impugnedassessment order is 25-04-2009. The said fact is admitted by thelearned standing counsel appearing for the respondent authorities. Ithas been further submitted by the learned advocate appearing for thepetitioner that an appeal against the impugned order of assessmentis to be filed today or tomorrow. 4. In the circumstances, it is directed that till 25-04-2009 nocoercive action shall be taken for recovery of the amount of taxcovered under the impugned assessment order. 5. In view of the above direction, the petition stands disposed ofwith no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J ks