Girijan Primary Co-operative Marketing Society Ltd V. Union of India and The Principal Commissioner of Income Tax, Vishakapatnam -1 and The Joint Commissioner of Income Tax, Rajamahendravaram Range and The Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless/E-Assessment Centre, Delhi and The Income Tax Officer, Ward-1, Anakapalle and Senior Branch Manager, Union Bank of India, Chintapalli Mandal and Branch Manager, State Bank of India, Narsipatnam Bazar

WP/10600/2024

AI Insights

The case involved M/s Girijan Primary Co-operative Marketing Society Ltd (GPCMS) challenging a stay order and subsequent tax demands imposed by various income tax authorities. The petitioner argued that the conditions imposed for the stay were arbitrary and violated fundamental rights under Articles 14 and 21 of the Constitution, as well as being contrary to the provisions of the Income Tax Act, 1961. The High Court's intervention through interim directions led to the implementation of new orders, which addressed the petitioner's concerns, thus rendering the writ petition infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 802423 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 19-08-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P VIJAY KUMAR
• Assessee Lawyers: S V S S SIVA RAM
• Keywords: Fundamental rights; Income Tax; Stay order; Tax demand; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"' IN THE HIGH COURT OF ANDHRA PRADESH : AMARAVATI (Special Original Jurisdiction) MONDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR THE HON’BLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 10600 OF 2024 Between: M/s Girijan Primary Co-operative Marketing Society Ltd, (GPCMS), Chintapalli Main Road, Chintapalli, Visakhapatnam, Andhra Pradesh - 531111. Rep. by its Manager/Secretary, Sri. P.Devaraju ...PETITIONER AND 1. Union of India, through the Secretary, Department of Revenue Ministry of Finance, Govt, of India North Block, New Delhi-110001. 2. The Principal Commissioner of Income Tax, Vishakapatnam -1 3. The Joint Commissionerof Incofrie Tax, Rajamahendravaram Range, Rajamahendravaram 4. The Additional/Joint/Deputy/Assistant, Commissioner of Income Tax, National Faceless/E-Assessment Centre, Delhi, Income Tax Department, Delhi, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi- 110003. 5. The Income Tax Officer, Ward-1, Anakapalle. 6. Senior Branch Manager, Union Bank of India, Chintapalli Mandal, ASR Paderu- 531111. 7. Branch Manager, State Bank of India, Narsipatnam Bazar Visakhapatnam- 531116. ...RESPONDENTS Petition under Article 226 of the Constitution the circumstances stated i be pleased to may be pleased to more particularly in the nature of a Writ of Mandamus declaring the Stay Order .bearing No. ITBA/COM/F/17/2024- 25/1064234029(1) dated 19.04.2024 passed by the 2 of India praying that in in the affidavit filed therewith, the High Court }, may issue a Writ or and Order or Direction with nd Respondent to the extent of granting stay by imposing condition of payment of lOpercent of tax demand Rs.7,73,28,750/- without amounting to considering the petitioners stay application without providing any reasons, pending appeal before and the 3rd Respondent exercise of power and contrary to the apart from being violative of the under Article 14 and 21 of as arbitrary, illegal, colourable provisions of the Income Tax Act, 1961 fundamental rights guaranteed to the Petitioner the Constitution of India and consequently set aside the same, and to grant stay of collection of lax demand of Rs. 77,32,87,462/- vide demand notice bearing ITBA/AST/S/156/2023- 24/1060266033(1) dated by the 4th Respondent, without imposition of 30.01.2024 passed any conditions and pass. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances slated in the affidavit filed in support of the writ petition, the High Court be pleased may be pleased to direct the 4“ Respondent not to lake coercive may any steps pursuant to Assessment Order bearing ITBA /AST/S/147/2023-24 /1060265736 (1) dated 30.01.2024 and consequent demand notice bearing ITBA/AST/S/156/2023- 30.01.2024 passed by the 4'^ Respondent pending Writ Petition and pass. 24/1060266033(1) dated J disposal of the above lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased may be pleased to suspend the Attachment may Notice issued by 5*^ A yp Respondent vide Notice bearing 24/1063683680(1) dated 30.03.2024 No. ITBA/COM/F/17/2023- and subsequent Letter vide CTP/UBI/2023-24/IT dated 03.04.2024 and Email dated 30.04.2024 issued & 7' Respondents respectively pending disposal of the above Writ th by 6 Petition and pass. Counsel for the Petitioner :M/s S.V.S.S.SIVA RAM Counsel for the Respondent: P.VIJAY KUMAR The Court made the following order: 1 J ■ • THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 10600/2024 ORDER: (per Hon’ble Sri Justice G.Narendar) Learned counsel for the petitioner would submit that the Writ Petition has been rendered infructuous in view of the fact that the interim directions by this Court dated 06.5.2024 01. came to be implemented by passing fresh orders on the stay petition and the subsequent orders are now the subject matter of the Writ Petition ■ No.17890 of 2024. 02. Sri Vijay Kumar Punna, learned counsel for the respondent, affirms the same. 03. The submissions are placed on record. The Writ Petition is disposed of having been rendered infructuous. As a sequel, miscellaneous applications, pending if any, shall stand closed. Sd/- U.SRI DEVI ASSISTANT REGISTRAR //TRUE COPY// To, SECT OFFICER 1. ''T'ough the Secretary, Department of Revenue Ministry of Finance, Govt, of India North Block, New Delhi-110001 2. The Principal Commissioner of Income Tax. Vishakapatnam Rafamahlndrvaram°\"®™' R^i^'^^hendravaram Range, -1 4. The Additional/Joint/Deputy/Assistant, Commissioner of Income Tax National Faceless/E-Assessment Centre. Delhi. Income Tax DelhM^I0003^^^'’ J^^aharlal Nehru Stadium, 5. The Income Tax Officer, Ward-1, Anakapalle Senior Branch Manager, Union Bank of India, Chintapalli Mandal, ASR KadGru- Oo1 111 6. 7. Branch Manager, . , Visakhapatnam- 531116 One CC to SRI. S.V.S.S.SIVA RAM Advocate [OPUC] One CC to SRI. Advocate [OPUC] Two CD Copies. State Bank of India Narsipatnam Bazar, 8. / 9. 10. SH SH HIGH COURT • » • \" DATED:19/08/2024 ORDER WP.No.10600 of 2024 5 10 FEB 2025 m ^ Co, Current Section . ^ DISMISSED AS INFRUCTUOUS OF THE WP WITHOUT COSTS "