M/S GAJAPATI NAGARAM PACS LIMITED V. THE PRINCIPAL COMMISSIONEROF INCOME TAX

WP/9429/2025

AI Insights

The case involves M/s. Gajapati Nagaram PACS Limited, represented by its CEO, Mr. Domana Narayana Rao, challenging an order by the Principal Commissioner of Income Tax, Visakhapatnam. The order directed the petitioner to pay 15% of a disputed tax demand for the Assessment Year 2019-20, pending the appeal's disposal. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice and various constitutional articles. The court referenced a similar case (Writ Petition No.27342 of 2024) where it had directed the Appellate Authority to resolve the dispute without insisting on payment during the appeal's pendency.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 747134 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 16-04-2025
• Assessment Year: misc
• Other Referred Cases: Writ Petition No.27342 of 2024
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KARAVADI
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Disputed Demand; Financial constraints; Income Tax; Natural Justice; Writ of Mandamus
• Section: 14; 148A; 265; 226; 19(1)(g)

Judgement Text

". •- IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTHDAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 9429 OF 2025 Between: M/s. Gajapati Nagaram PACS Limited, 5-93, Gajapati Nagaram, Vizianagaram - 535 270, Andhra Pradesh Represented by its Chief Executive Officer, Mr. Domana Narayana Rao, S/o Mr. Surya Narayana Domana. ...PETITIONER AND 1. The Principal Commissioner of Income Tax -1, Visakhapatnam, 2nd Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Income Tax Officer - Ward 1, Vijayanagaram, Income Tax Office, Koppu Guarana Building, Siddartha Nagar, Vizianagaram, Andhra Pradesh -535 002. 3. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No. 4Q1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 4. The Joint Commissioner (Appeals) / the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Through the Principal Chief Commissioner of Income Tax (NaFAC), Delhi, North Block, New Delhi - 110 001 disposing of the wp without costs "