M/s. Apex Encon Projects Private Limited, V. Assistant Commissioner of Income Tax,

WP/5740/2016

AI Insights

The case involved M/s. Apex Encon Projects Private Limited, which filed a writ petition against the Assistant Commissioner of Income Tax and others, challenging an order that was deemed illegal, discriminatory, arbitrary, and violative of natural justice and constitutional rights. The petitioner sought to contest an assessment order for the year 2012-13 without pre-deposit. The High Court initially granted interim relief pending the appeal. However, since the main appeal was dismissed, the court found the writ petition to be infructuous and dismissed it accordingly, leading to the closure of all pending interlocutory applications.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 770857 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 22-07-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: VIJAY KUMAR PUNNA
• Assessee Lawyers: T V L RAO
• Keywords: Assessment Order; Income Tax; Interlocutory Applications; Recovery proceedings; Writ of Mandamus
• Section: 156

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 5740 OF 2Q1fi Between: Office: D.No.1-54-11, Plot Pranl^h^p’ ^ Visakhapatnam-530017, Andhra Pradesh Represented by its Director. ...PETITIONER AND 1. Assistant Commissioner of Income Tax, Circle-1 (1),4''^ Floor Direct Iloou AnSa P?adesC' Vi^akhapatnam- noh Commissioner of Income Tax-1, Aayakar Bhavan Dabagardens, Visakhapatnam - 530020, Andhra Pradesh. MV P V Tax (Appeals), Pratyakshakar Bhavanm, MVP Colony, Visakhapatnam - 530017, Andhra Pradesh. WPMp'NaSZZsTf 2016^ 08-03-2016 in ...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 may an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring that the Order No CIT-1 /S.A. No.03/2015-16 dated 30.11.2015 one . Pr. passed by the Principal is illegal, discriminatory, of natural justice 14. 19(1)(g), 21 Commissioner of Income Tax-1, Visakhapatnam i arbitrary, unreasonable, unjust and violative of principles as well as the Constitutional rights granted under Articles & 300A and consequently set aside the same enabling the Petitioner to contest the Assessment Order dated 31.03.2015 Assessment Year 2012-13 without pre-deposit. I.A. NO: 1 OF 2016(WPMP. NO: 7301 OF 2nifi) Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay recovery proceedings pursuant to the Demand Notice dated 31.03.2015 issued u/s 156 of the Income Tax Act, 1961 for Rs.53,42,43,820/- pending disposal of the Writ Petition. I.A. NO: 3 OF 2016(WPMP. NO: 15623 OF 20161 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to set aside the Order dated 22-03-2016 passed in W.P. No. 5740 of 2016 by restoring the writ petition to its original stage. Counsel for the Petitioners : SRI T. V. L. NARASIMHA RAO Counsel for the Respondents: SRI VIJAY KUMAR PUNNA The Court made the following: ORDER passed for the APHC010907412016 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3487] MONDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 5740/2016 Between: M/s. Apex Encon Projects Private Limited ...PETITIONER AND Assistant Commissioner Of Income Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.T V L NARASIMHA RAO Counsel for the Respondent(S): 1.VIJAY KUMAR PUNNA The Court made the following: JUDGMENT: (Per Hon'ble Sri Justice G. Narendar) The learned counsel for the Income Tax Department would submit that the Writ Petition does not survive in view of the fact that the main appeal itself has been dismissed vide order dated 31.12.2018. 2 2. The Writ Petition having been directed grant interim relief pending the appeal does and the Writ Petition i against the Order refusing to not survive for our consideration IS dismissed having rendered infructuous. No costs. As a sequel, interlocutory applications Petition shall stand closed. pending, if any, in this Writ SD/- P. VINOD KUMAR assistant registrar SECTION OFFICER //TRUE COPY// / To 1. One CC to Sri T. V. L. Narasimha Rao, Advocate [OPUC] 2. One CC to Sri Vijay Kumar Punna, Advocate [OPUC] 3. Three C.D. Copies. Cnr HIGH COURT DATED:22/07/2024 ORDER WP.No.5740 of 2016 DISMISSING THE W.P. HAVING RENDERED INFRUCUTOUS WITHOUT COSTS "