Wp/7796/2007 Of The Agricultural Market Committee, Narasaraopet v. The Income Tax Officer, Ward

THE HON’BLE SRI JUSTICE V.V.S.RAOANDTHE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.7796 of 2007 28.10.2010 Between: The Agricultural Market Committee,Narasaraopet, rep.by its Selection Grade Secretary,Narasaraopet, Guntur District. … Petitioner And The Income Tax Officer,Ward No.1, O/o Income Tax Officer,Narasaraopet, Guntur District,And others. ... Respondents THE HON'BLE SRI JUSTICE V.V.S.RAOAND THE HON'BLE SRI JUSTICE RAMESH RANGANATHANWRIT PETITION No.7796 OF 2007 ORDER(Per Hon’ble Sri Justice V.V.S.Rao) The Agricultural Market Committee, Narasaraopet, (AMC) filedthe instant writ petition assailing the notice, dated 23.03.2007, issued bythe Income Tax Officer (ITO), Ward-1, Narasaraopet, under Section226(3) of the Income Tax Act, 1961. By impugned notice, firstrespondent required the thirdrespondent, namely, Assistant TreasuryOfficer, Narasaraopet, to pay a sum of Rs.31,35,233/- held by the latterin the account of the petitioner AMC. This Court admitted the matter on 24.04.2007. 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 causeof 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)