Wp/6433/2008 Of The Agricultural Market Committee v. The Income Tax Officer, Ward No-2(1), Guntur

THE HON’BLE SRI JUSTICE V.V.S.RAOANDTHE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.6433 of 2008 28.10.2010 Between:The Agricultural Market Committee,Chilakaluripeta, Rep.by itsSel.Grade Secretary, Chilakaluripeta,Guntur District. … Petitioner And The Income Tax Officer,Ward No-2(1),Gutur,Guntur District,And others. ... Respondents THE HON'BLE SRI JUSTICE V.V.S.RAOANDTHE HON'BLE SRI JUSTICE RAMESH RANGANATHANWRIT PETITION No.6433 of 2008 ORDER(Per Hon’ble Sri Justice V.V.S.Rao) The Agricultural Market Committee, Chilakaluripeta (AMC), filedthe instant writ petition assailing the notice, dated 18.03.2008, issued bythe Income Tax Officer, Ward-2(1), Guntur (ITO), under Section 226(3) ofthe Income Tax Act, 1961. By impugned notice, first respondent requiredthe third respondent, namely, Sub Treasury Office, Chilakaluripet, to paya sum of Rs.1,09,00,554/- held by the latter in the account of thepetitioner AMC. This Court admitted the matter on 26.03.2008. When the matter istaken up for hearing, the standing counsel for AMC Sri K.Madhava Reddy submits that impugned notice has beenwithdrawn by the ITO after the petitioner AMC paid some amount to theITO. He also submits that pursuant to the orders of the learned IncomeTax Appellate Tribunal, the said amount has been refunded. The cause of action, therefore, does not survive as rightly pointed out by learnedstanding counsel. The writ petition is accordingly dismissed as infructuous. No costs. _______________ (V.V.S.RAO, J) 28.10.2010pln ______________________________ (RAMESH RANGANATHAN, J)