Wp/8473/2023 Of Bgs Sgs Soma Joint Venture v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TENTH DAY OF APRILTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL.BHUYANAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 8473 OF 2023 Between: BGS SGS Hills, Hyderabad SOMA - Joint Venture, 500 034 Represented 8-2-623151111 by its , 14 Avenue Senior General [4, ]Road Manager, [No.10, ]Mr. [Banjara][N.V.]Venkateswara Rao, S/o. Mr. N.V. Krishna Rao, Aged about 65 [years, ][R/o.]Hyderabad. ...PETITIONER{r AND 1. Additional / Joint / Deputy i Assistant Commissioner of [lncome Tax, ][National]Faceless Assessment Centre, Room No. 4O1 ,2nd Floor, J.N. Stadium, [Delhi ][-]1 10 003.Faceless Assessment Centre, Room No. 4O1 ,2nd Floor, J.N. Stadium, [Delhi ][-]1 10 003. 2.TheNationalFacelessAsSeSSment,Centre,RoomNo.401;2ndFloor,E-Ramp, Jawaharlal Nehru Stadium, Delhi - ['t ]10003Ramp, Jawaharlal Nehru Stadium, Delhi - ['t ]10003 3. Union of lndia, Ministry of Finance lncome Tax [Department Office ][of ][the]Assistant Commissioner of lncome Tax Circle [6 ][(1), ]HyderabadAssistant Commissioner of lncome Tax Circle [6 ][(1), ]Hyderabad ...RESPONDENTS Petition Under Article 226 of the Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit filed therewith, [the ][High ][Court ][may ][be]pleased to issue a writ, direction or order more particularly in the nature of a writof mandamus declaring the action of Respondent [No. 3 ]in [passing ][the ][order]dated 211 O3l2O23 vide letter No. ITBA/RCV|F|17|2022-2311051043499 [(1)]calling upon the Petitioner to [pay ][2O ][percent ][of ][the disputed ][tax ][liability ][of ][about]Rs. 72,36,39,7631(Rupees Seventy [Two ][Crores, ][Thirty ][Six ][Lakh, Thirty ][Nine]ThousaM, Seven Hundred and Sixty Three), [pending ][disposal ][of ][the appeal ][of]the Petitioner before the Respondent No. 2, [for the Assessment Year 2021-2022']as arbitrary, illegal, violative of A(icle [14 ]of [the ][Constitution ][of ][lndia ][and]consequently set aside the same and further [direct ][the ][Respondents not ][to ][take]any coercive steps for recovery of the amounts [under ][the ][assessment ][order] dated 2711212022 a d lhe demand notice dated 2711212022 [iill ]th€ disposal of theappeal filed by the t elitioner pending before the Responden. I'Jo.1i. |.A.NO:1 OF 2023 Petition Llnde- llection 151 CPC praying that in the oir lunrstances statedin the affidavit f ledn support of the petition, the High Courl ma'/ be pleased tostay all further [p]:<:eedings, including stay of the imgr.rgn:d notice No.tTBA|RCVIF t17 t202'.-'.23/1051043499 [(1) ][dated ][21-03-2023, ][c:lling ][upon ][the]Petitioner to pay ate:rst 20olo of the tax liability (Rs. 72,36,:\9,76.)l-) by 2.00 PMon 27 /0312023 issu'd by the Respondent No. 3 along with rilay of collection ofa mou nts. I.A.NO:2 OF 2023 Petition undeSection 151 CPC praying that in the cirourstances stated inthe affidavit f iled ins rpport of the petition, the High Court nray be pleased toreceive the add itionrl material papers from Annexures P23 to P39 in W.P. No.8473 of 2023. [-Ihis]additional affidavit is being filed to brir,g cnto record therelevant add itiona I [r]raterial papers which were referred to irr tht: main affidavitand which were notik:d due to inadvertence. Counsel for the Pet tioner : SRI.S.RAVI, ADV FOR SRI.R.S.LSSOCIATES Counsel for the Resp [,ndent ]Nos.1 & 2 : SRI.J.V.PRASAD (SC FOFI INCOME TAX) Counsel for the Res rcndent No.3 : SRI.GADI PRAVEEN KUM,AR, DEPUWSOLICITOR GENER \T. OF INDIA The Court made the following ORDER B EHCEFCEBHANDEBLN.TW.P.No.8473 of 2023 ORDE (+, llr Hott'b/t rbc CliefJntrrae lJjlat Bltryan) Fleard lvfr. S.Ravi, leamed Senior Counsel for the peririoneq Counsel for the Pet tioner : SRI.S.RAVI, ADV FOR SRI.R.S.LSSOCIATES Counsel for the Resp [,ndent ]Nos.1 & 2 : SRI.J.V.PRASAD (SC FOFI INCOME TAX) Counsel for the Res rcndent No.3 : SRI.GADI PRAVEEN KUM,AR, DEPUWSOLICITOR GENER \T. OF INDIA The Court made the following ORDER B EHCEFCEBHANDEBLN.TW.P.No.8473 of 2023 ORDE (+, llr Hott'b/t rbc CliefJntrrae lJjlat Bltryan) Fleard lvfr. S.Ravi, leamed Senior Counsel for the peririoneq lvIr. J.V.Prasad, leamed Standing Counsel, Income Tax Depanmentfor respondents No.1 and2; andMr. Gadi praveen Kumar, IeamedDepurySolicitor General of India for respondent No.j.for respondents No.1 and2; andMr. Gadi praveen Kumar, IeamedDepurySolicitor General of India for respondent No.j. 2. Petitioner is a joint venrure of three business enrities. Petitioner has suffered an assessment or.der dated 27.12.2022 forthe assessmenr year 2O2t-2022 passed by respondent No.l. underSection 1a3(3) read with section 1448 of the Income Tax Act,196l $iefly 'rhe Afi, hereinafter) whereby and whereunderincorne tax dues of the petitioner Las been assessed arRs.4,9 2,4 5,7 3,4 67 .OO. 3. Vtthout entering into the conrenrious issues raised in the writ petition, we maymention that petitioner has filed a petition forstay of demand for the assessrnenr year 2021_2022 on 27.03.2023 - belore the P incipal Commissioner ol- Inconre ['Ia>.I, ]Jvderabad (b rie f ly'P ri nt p al Commissio ner' hereinafte r). 4. On 28. )3.2023, we had called upon leam<rd :<:,un,;e[ for theparties to obt in instructions. Today, eamed Senior C.ounsel for the petitiort:t'submits that 5 in'uncdiate gri 'r,ance of the petitioner would bc met if tht. PrincipalC-olnmissi,rne considers the petition for stayfiled b,, rhe petitionerC-olnmissi,rne considers the petition for stayfiled b,, rhe petitioneron 27 .a3 .2aT aiter giving it a penonal hearing 6. Le;rrnec Standing Counsel for respondents .\o I and 2 submits tlnt rlfice of the Principal Commission:r has alreadyprocessed the aforesaid stay peririon and has fixe<l the date forhearing of rhe ;ame on15.04.2023 7. That be rg the position and without expressing; anr/ opinionon merit, we r irect the Principal C-ommissioner to r.alre ,rn boardthe petition fi ed by the petitioner for stay ,rf de rr,rnd for the7 [assesSrrent ][ye; ][r ][2021-2022; ][to ][hear ]rhe same on 11i.04.2023 asalready ordere< by giving an opporruniry of penonal [:,r,.arirrg to the --- petitionec and to pass necessary orders within a period of twoweels thereafter. In the interregnum, no coercive steps shall betaken against the petitioner. 8. This disposes of the wrir petition. No costs. As a sequel, miscellaneous petirions, pending if any, stand closed. SD/- A.V.S.PRASADASSISTANT REGISTRAR //TRUE COPY// {/SECTION OFF!CER To1The Additional I Joint I Deputy / Assistant Commissioner of lncome Tax,National Faceless Assessment Centre, Room No. 40i, 2nd Floor, J.N.Stadium, Delhi - 110 O031The Additional I Joint I Deputy / Assistant Commissioner of lncome Tax,National Faceless Assessment Centre, Room No. 40i, 2nd Floor, J.N.Stadium, Delhi - 110 O032The National Faceless Assessment, Centre, Room No. 401 , 2nd Floor, E--Ramp, Jawaharlal Nehru Stadium, Delhi - 110003.Ramp, Jawaharlal Nehru Stadium, Delhi - 110003.3The Union of lndia, Ministry of Finance lncome Tax Department Office of theAssistant Commissioner of lncome Tax Circle 6 ('l ), Hyderabad.Assistant Commissioner of lncome Tax Circle 6 ('l ), Hyderabad. 4One CC to SRI.R.S.ASSOCIATES, 5One CC to SRI.J.V.PRASAD (SC FOR INCOME TAX) 6One CC to SRI.GADI PRAVEEN KUMAR, DEPUTY SOL|C|TOR GENERALoF rNDrA (OPUC)oF rNDrA (OPUC) 7. Two CD CopiesSA \'P HIGH COUR-' DATED:1 010..12023 ORDERWP.No.8473 >f 2023zi:1'tt- -.2 =:'=.-[srat'.-\]I()' 't, '.l':,oii it'-''l B i\?n 2[23tt.\.'i,'\ )'t::: DISPOSING [( ][)F ]THE W.PWITHOUT CC STS.\\2,>@\r$