Wp/9698/2023 Of Vijaya Naga Malleswari Gutti v. The Income Tax Officer

IN THE HIGH COURT OF ANDHRA PRADESH:: AMARAVATI(Special Original Jurisdiction) THURSDAY, THE FIFTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOURPRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARITHE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 9698 OF 2023 Between: Vijaya Naga Malleswari Gutti, D.No.7-106, Paala Bazar, 0pp. Venkata SaiTowers, Prasadam Padu, Vijayawada, Andhra Pradesh-521108. ...PETITIONER AND 1. The Income Tax Officer, Ward 1(1), Vijayawada,OR Building, 1st FloorAnnex, MG Road, Vijayawada - 520002.Annex, MG Road, Vijayawada - 520002. 2. The Principal Chief Commissioner of Income Tax AP and TS, 10thFloor, C-Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad-5000[04.]Floor, C-Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad-5000[04.] ...RESPONDENTS Petition under Article 226 of the Constitution of India praying thatinthe circumstances stated in the affidavit filed therewith, the High Court maybe pleased to issue a writ, order or direction, more particularly one in thenature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) ofthe Act, dt. 29.03.2023, passed by the 1 St respondent for A.Y. 2016-17,vide Document Identification No. (DIN)ITBA/AST/F/148A[/202223/]1051530917(1), as void, illegal, and contrary to the Provisions of Income[ -] taxActandcontrarytothePrinciplesofNatural Justice. lA NO: 1 OF 2023 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 stay all further proceedings pursuant to the impugned Order u/s148A (d) of the Act, dt.29.03.2023, passed by the 1st respondent for A.Y.2016-17,vide DocumentIdentificationNo.(DIN) ITBA/AST/F/148A/2[022-]23/1051530917(1), and may pass such other order(s)[as][ the][ Hon'ble][ Court]deems fit and proper in the interests of substantial justice, as otherwise thePetitionerwouldbeputtoirreparablelossandsevereinjury.lA NO: 2 OF 2023 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 condone the delay of 73 days in collecting and re-submitting thereturned bundle in I.A. (SR) NO. 61215 OF 2023 in W.P. NO. 9698 of 2023,returned as per the Endorsement, dated 04.07.2023 by the Registry of theHon'ble Court, in the interest of justice and equity,[otherwise][ the][ Petitioner]will be put to severe loss and hardship. lA NO: 3 OF 2023 Petition under Section 151 CPC praying thatin the circumstancesstated in the affidavit filed in support of the petition, the High Court may bepleased to issue a writ, order or direction, more particularly[one]inthenature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) ofthe Act, dt.29.03.2023, passed by the 1st respondent for A.Y. 2016-17, videDocumentIdentificationNo.(DIN)ITBA/AST/F/148A/2022-23/10511530917(1)1 as well as the notice issued u/s 148 dt.29.03.2023 ofthe Act, vide Document Identification No.(DIN) ITBA/AST/S/148_1/[2022-] 23/10511530917(1)1 as well as the notice issued u/s[148][ dt.29.03.2023][ of]the Act, vide DocumentIdentificationNo.(DIN) ITBA/AST/S/148_1/[2022-]23/1051531278(1),asvoid,illegal,andcontrarytotheProvisionsofIncome-tax ActandcontrarytothePrinciplesofNaturalJustice,andconsequently set-aside/quash the same. Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: M KIRANMAYEE (SC FOR INCOMETAX) The Court made the following: THE HON’BLE SRI JUSTICE RAVI NATH TILHARIAND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No.9698 OF 2023 JUDGMENT:- (per Hon’ble Sri Justice Ravi Nath Tilhari) Sri Vijhay K Punna, learned Senior Standing CounselforIncorne Tax Department for the respondents appears[through]virtual mode. 23/10511530917(1)1 as well as the notice issued u/s[148][ dt.29.03.2023][ of]the Act, vide DocumentIdentificationNo.(DIN) ITBA/AST/S/148_1/[2022-]23/1051531278(1),asvoid,illegal,andcontrarytotheProvisionsofIncome-tax ActandcontrarytothePrinciplesofNaturalJustice,andconsequently set-aside/quash the same. Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: M KIRANMAYEE (SC FOR INCOMETAX) The Court made the following: THE HON’BLE SRI JUSTICE RAVI NATH TILHARIAND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No.9698 OF 2023 JUDGMENT:- (per Hon’ble Sri Justice Ravi Nath Tilhari) Sri Vijhay K Punna, learned Senior Standing CounselforIncorne Tax Department for the respondents appears[through]virtual mode. 2.Sri Dundu Manmohan, learned counsel for the petitionerappearing through virtual mode submits that in viewof thesubsequent developments taking place after the assessmentorder having been passed, the present writ petition[has][ been]rendered infructuous and the same may be dismissed[as][ such.] 3.Recording the submission as aforesaid, the writ[petition][ is]dismissed as infructuous. No order as to costs. As a sequel thereto, miscellaneous petitions, if any[pending,]shall also stand closed. SD/- K KASIRAO ACHARIASSISTANT REGISTRARASECTION OFFICER //TRUE COPY// To, 1. One CC to SRI Dundu Manmohan Advocate 2. One CC to SRI M Kiranmayee (SC FOR INCOMETAX) Advocate 3. Three CD Copies HIGH COURTDATED:15/02/2024 ORDERWP.No.9698 of 2023 g12 *U6 ?0?'<^Current Section ^uW'i",X DISMISSING THE W.P, AS INFRUCTUOUSWITHOUT COSTS *