M/s.Andhra Pragathi Farmers Service Cooperative Society Limited, V. The Income Tax Officer,

WP/11478/2019

AI Insights

The case involved M/s. Andhra Pragathi Farmers Service Cooperative Society Limited, which filed a writ petition against various officials of the Income Tax Department, challenging the assessment proceedings for the year 2018-19. The petitioner argued that the assessment was arbitrary, without jurisdiction, and violative of the principles under the Income Tax Act, specifically concerning the disallowance of a claim under Section 80P. The High Court's intervention was sought to issue a writ of mandamus to set aside the assessment proceedings. However, the petition became infructuous following the Chief Commissioner's decision to condone the delay in filing the necessary returns, leading to the withdrawal of the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 766168 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 24-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act 1961, Section 80P of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY PUNNA
• Assessee Lawyers: SHAIK BASHA
• Keywords: Arbitrary; Assessment proceedings; Income Tax; Jurisdiction; Null and void; Writ of Mandamus
• Section: 80P; 226; 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) TUESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 11478 OF 2019 Between: M/s. Andhra Pragathi Farmers Service Cooperative Society Limited, 6/86, Pedda Harivanam, Adoni Mandal, Kurnool District. Rep. by its President Mr. H. S. M. Renukachary Swamy ...Petitioner AND 1. The Income Tax Officer, Ward-I, Adoni. Kurnool District. 2. The Additional Commissioner of Income Tax, Kurnool Range, Kurnool. 3. The Principal Commissioner of Income Tax, Kurnool Range, Kurnool. 4. The Deputy Commissioner of Income Tax, Centralized Processing Centre (CPC), Income Tax Department, Bangalore-560 500, State of Karnataka 5. The Branch Manager, Andhra Pragati Grameena Bank, Near Police Control Room, Yemmiganur Road, Adoni, Kurnool District (Respondent No.5 has been impleaded, as per Court Order dated 05.12.2019, vide lA. No. 2 of 2019, in WP. No. 11478 of 2019) ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 4th Respondent in passing the Assessment Proceedings, dated 01.07.2019 for the Assessment Year 2018-19 under the Income Tax Act 1961, disallowing the claim of the may read with Section 80P Tax Act, of natural of India and passed by the 4th Tax Act VIA of the Income to the provisions in violation of principles under Chapter of the Income petitioner of the contrary Act, as arbitrary and also the same is m 14 of the -yVithout jurisdiction and violative set aside the Constitution of Article Assessment Proceedings justice consequently null and void dated 01.07.2019 as respondent IANOlIOFI^ Petition that in the circumstances under Section 151 CPC praying dated 01.07.2019 for Act 1961, pending would be put to severe loss High Court may be the Assessment the Assessment disposal of the the stated in the pleased to grant stay of the 4th Respondent the Income Tax , as otherwise, the Petitioner Proceedings 2018-19 under Year above Writ Petition and hardship. IANOL3.QF2019 Petition stated in the pleased to Notice Manager, Andhra District, for 1961, pending disposal counsel for the Petitioner Counsei for the Court made the foliowing that in the circumstances High Court may be to the Garnishee The Branch 151 CPC praying under Section , the support of the petition proceedings pursuant affidavit filed in grant stay of all further .2019 issued by the 1st respondent to Alur Branch. Aiur, Kurnool 226 (3) of the I.T.Act dated 17.09 Bank, Pragathi Grameena 2018-19 under section the tax period of the above writ petition SHAIK JEELANl BASRA ..SC FOR INCOME TAX ; SRI Respondents No.1 to 4: ; Order The APHC010255252019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3487] TUESDAY ,THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA V. • WRIT PETITION NO: 11478/2019 Between: M/s.andhra Pragathi Farmers Service Cooperative Society Limited, ...PETITIONER AND ...RESPONDENT{S) The Income Tax Officer and Others Counsel for the Petitioner: 1.SHAIKJEELANI BASHA Counsel for the Respondent(S): 1.V1JAY KUMAR PUNNA 2. The Court made the following: ORDER: (per Hon’ble Sri Justice G.Narendar) Learned counsel for the petitioner submitted that the Writ Petition is rendered infructuous in view of the proceedings of the Chief Commissioner of Income Tax dated 13.12.2023 whereby the X 2 authority was pleased to condone the delay in filing the returns and the submission is placed on record. The Writ Petition is dismissed as withdrawn. Miscellaneous petitions, if any, in the Writ Petition, shall stands closed. SD/- G HELA NAIDU ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI SHAIK JEELANI BASHA Advocate [OPUC] 2. One CC to SRI Standing Counsel for Income Tax [OPUC] 3. Three CD Copies % HIGH COURT 4 DATED:24/09/2024 ORDER WP.No.11478 of 2019 WRIT PETITION IS DISMISSED AS WITHDRAWN "