Wp/9696/2024 Of The Andhra University Staff Cooperative Society Ltd v. The Income Tax Officer

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI(Special Original Jurisdiction) WEDNESDAY, THE FIRST DAY OF MAYTWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI THE HON’BLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 9696 OF 2024 Between; 1. The Andhra University Staff Cooperative Society Ltd, T A U Campus,Visakhapatnam-530003, Andhra Pradesh. Reptd. by its Manager Sri.R.V. Ramana.Visakhapatnam-530003, Andhra Pradesh. Reptd. by its Manager Sri.R.V. Ramana. ...PETITIONER AND 1. The Income Tax Officer, Ward-3(3), Infinity Towers,[Sankaramatam]Road, Visakhapatnam-530016, Andhra Pradesh.Road, Visakhapatnam-530016, Andhra Pradesh. 2. The Principal Commissioner of Income-tax, 2nd Floor, Aayakar Bhavan,Dabagardens, Visakhapatnam-530020Dabagardens, Visakhapatnam-530020 3. The CommissionerofIncome-tax(Appeals),NationalFacelesse-Appeal Centre, New Delhi.Appeal Centre, New Delhi. 4. The Union of India, rep. by its Principal Secretary, Ministry of Finance,Income-tax Department, New Delhi-110 001.Income-tax Department, New Delhi-110 001. 5. The Branch Manager, State Bank of India, AU Campus,[Andhra]University, Waltair, Visakhapatnam-530003University, Waltair, Visakhapatnam-530003 6. The Branch Manager, Syndicate Bank, (Now Canara[Bank),][ AU]Campus, Andhra University, Waltair, Visakhapatnam-530003Campus, Andhra University, Waltair, Visakhapatnam-530003 7. The Branch Manager, Andhra Bank, (Now Union Bank[of][ India),][ AU]Campus, Andhra University, Waltair, Visakhapatnam-530003Campus, Andhra University, Waltair, Visakhapatnam-530003 ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that inthe circumstances statedintheaffidavitfiled therewith, the High Courtmay be pleased to issue Writ of Mandamus or any other appropriate Writor Order or Direction declaring the proceedings dated[07.12.2021]asnulland void, violative of the principles of natural justice and contrary to theprovisionsof theAct,1961without jurisdiction, and consequentlyset-aside/quash the and proceedings dated 07.12.2021 and[(b)][ also][ direct][ the]1Stand 2'"'^ respondents to release the refund pursuant[to][ the][ letter][ dated]12.04.2024 and (c) direct the 3'''^ respondent to dispose the appeals at theearliest under the Act, 1961. lA NO:1 OF 2024 Petition under Section 151 CPC praying thatin the[circumstances]stated in the affidavit filed in support of the petition, the High Court may bepleased to order stay of proceedings dated 07.12.2021 pending disposalof the above WritPetition, as otherwise, the Petitioner would be put tosevere loss and hardship. Counsel for the Petitioner: SRI C SANJEEVA RAO Counsel for the Respondents Nos. 1 to 3: SRI P. VIJAY KUMAR,Standing Counsel for Income Tax. Counsel for the Respondents No.4: Standing Counsel[for][ Central]Government. The Court made the following: ORDER APHC010191862024 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3481] WEDNESDAY ,THE FIRST DAY OF MAYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 9696/2024 Between: The Andhra University Staff Cooperative Society Ltd ...PETITIONER AND The Income Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner:1.CSANJEEVA RAO Counsel for the Respondent(S): 1. The Court made the following: ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari) Heard Sri C. Sanjeeva Rao, learned counsel for the petitioner and SriVijay Kumar Punna, learned Senior Standing Counsel[for][ IncomeTax.] The Court made the following: ORDER APHC010191862024 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3481] WEDNESDAY ,THE FIRST DAY OF MAYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 9696/2024 Between: The Andhra University Staff Cooperative Society Ltd ...PETITIONER AND The Income Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner:1.CSANJEEVA RAO Counsel for the Respondent(S): 1. The Court made the following: ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari) Heard Sri C. Sanjeeva Rao, learned counsel for the petitioner and SriVijay Kumar Punna, learned Senior Standing Counsel[for][ IncomeTax.] 2.After arguing at some length Sri C.Sanjeeva Rao, learned[counsel][ for]the petitioner submits that in view of Office Memorandum[dated][ 29.02.2016]r/w.Office Memorandumdated 31.07.2019of GovernmentofIndia underwhich the AssessingOfficer has the power togrant[stay][ of][ demand]tillthe petitioner submits that in view of Office Memorandum[dated][ 29.02.2016]r/w.Office Memorandumdated 31.07.2019of GovernmentofIndia underwhich the AssessingOfficer has the power togrant[stay][ of][ demand]till disposalof thefirst appeal oncertainconditions, thepetitioner wantstoapproachthesaidauthoritywhichmayconsider andtakedecisiononpetitioner’s grievance. 3.Learned counsel for the respondent has no objection to such prayer. 4.Considering the aforesaid, this writ petition is being disposed of finally,withtheobservationthatthepetitionermayapproachtheassessingofficer/competent authority by filing proper application for stay of demandtillthe pendency of the appeal.If any such application is filed, the same shall beconsidered and decided expeditiously, by the Assessing[Officer][ in][ accordance]with law.withtheobservationthatthepetitionermayapproachtheassessingofficer/competent authority by filing proper application for stay of demandtillthe pendency of the appeal.If any such application is filed, the same shall beconsidered and decided expeditiously, by the Assessing[Officer][ in][ accordance]with law. 5.Learned counsel for the petitioner submits that 20% of the disputedamount has already been recovered from the petitioner.Ifit is so, the samemay be mentionedin the applicationtobefiledbefore theauthorityasaforesaid.amount has already been recovered from the petitioner.Ifit is so, the samemay be mentionedin the applicationtobefiledbefore theauthorityasaforesaid. No orders as to costs. As a sequel thereto, miscellaneous petitions,if any pending,shall alsostand closed. SDI- P.U.V.BHASKARA RAOASSISTANT[REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Officer, Ward-3(3), Infinity Towers, SankaramatamRoad, Visakhapatnam-530016, Andhra Pradesh.Road, Visakhapatnam-530016, Andhra Pradesh. 2. The Principal Commissioner of Income-tax, 2nd Floor, Aayakar Bhavan,Dabagardens, Visakhapatnam-530020Dabagardens, Visakhapatnam-530020 3. TheCommissionerofIncome-tax(Appeals),NationalFacelesse-Appeal Centre, New Delhi.e-Appeal Centre, New Delhi. I4. The Union of India, rep. by its Principal Secretary, Ministry of Finance,Income-tax Department, New Delhi-110 001.Income-tax Department, New Delhi-110 001. 5. One CC to SRI C SANJEEVA RAO Advocate 6. One CC to SRI P. VIJAY KUMAR, Advocate Standing Counsel for Income Tax.Standing Counsel for Income Tax. 7. One CC to Standing Counsel for Central Government. 8. Three CD Copies HIGH COURT DATED:01/05/2024 ORDER WP.No.9696 of 2024 DISPOSING THE WP WITHOUT COSTS ,|J