M/s Greater Visakhapatnam Smart City Corporation Limited, V. The Principal Commissioner of Income Tax,

WP/10490/2024

AI Insights

The case involves M/s Greater Visakhapatnam Smart City Corporation Limited, which filed a writ petition against various income tax authorities, including the Principal Commissioner of Income Tax, Visakhapatnam, and others. The petition sought a mandamus to direct the 2nd and 3rd respondents to dispose of rectification applications filed under section 154 of the Income Tax Act, 1961, and to declare an order directing the petitioner to pay 10% of a disputed demand as arbitrary and illegal. The court's decision to dispose of the writ petition was based on the fact that the rectification order had already been passed by the competent authority, rendering the petition moot.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 749930 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 19-08-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P KUMAR
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Disputed Demand; Income Tax; Mandamus; Rectification Application; Stay of recovery; Writ petition
• Section: 154

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 HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 10490 OF 2024 Between: M/s Greater Visakhapatnam Smart City Corporation Limited, C/o M/s Greater Visakhapatnam Munidpal Corporation, Room No; 306, Tenneti Bhavan, Asilmetta Junction, Visakhapatanam - 534 002, Andhra Pradesh. Represented by its Director, Mr. S.S.Varma, S/o Mr. Sangani Venkata Rao. ...PETITIONER AND 1. The Principal Commissioner,, of Income Tax, Visakhapatnam -1, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Deputy Commissioner pf Income Tax / Assistant Commissioner of Income Tax, Circle 3(1), Visakhapatnam, Income Tax Office, Infinity Towers, Sankaramatam Road, Visakhapatnam - 530 016, Andhra Pradesh. 3. Centralised Processing Centre, Bengaluru, Represented by the Deputy Commissioner of Income Tax Post Box No. 1, Electronic City Post Office, Bangalore - 560 100, Karnataka. 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. 5. The Central Board of Direct Taxes, Represented by its Secretary, Department of Revenue, Ministry of Finance, Government of India North Block, New Delhi - 110 001. 6. The High-Pitched Assessment Committee, O/o the Principal Commissioner of Income Tax, Visakhapatnam -1, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 7. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 922, 9th Floor, B Block, I.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 8. The Centralized Public Grievance Redress and Monitoring System (CPGRAMS), Department of Administrative Reforms and Public Sardar Patel Bhawan, Parliament Street, New Delhi - 110 ...RESPONDENTS Grievances 001. Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus a. directing the 2nd & 3rd Respondents to dispose of the rectification applications filed by the Petitioner u/s 154 of the Income Tax dated 04.01.2024 (filed on 05.01.2024) & 01.02.2024, Act, 1961, respectively and b. consequently, declaring the order of the 1 Respondent, & Letter No. lTBA/COM/F/17/2024- dated 08.04.2024, vide DIN 25/1063976887(1), in directing the Petitioner to pay 10% of the disputed demand, pending disposal of the Petitioner's appeal before the 1st Appellate Authority, for the Assessment Year. 2023 - 24, as arbitrary, illegal, bad in law, bereft of any valid reasons, violative of principles of natural justice and consequently set-aside the same granting stay of recovery, pending disposal of appeal before the 1st Appellate Authority, in the interests of justice. lA NO: 1 OF 2024 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 grant stay of all further’proceedings, including any recovery, pursuant to the order of the 1st Respondent, dated 08.04.2024, vide DIN & ITBA/COM/F/17/2024-25/1063976887(1), in directing the Letter No.; Petitioner to pay 10% of the disputed demand, pending disposal of the appeal of the Petitioner before the 1 st Appellate Authority, for the Assessment Year 2023 - 24, pending disposal of the above Writ Petition. . Counsel for the Petitioner; SRI A V A SIVA KARTIKEYA . Counsel for the Respondents R1 TO R8: SC FOR SRI P VIJAY KUMAR The Court made the following: ORDER APHC010210382024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3487] MONDAY ,THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 10490/2024 Between: M/s Greater Visakhapatnam Smart City Corporation Limited, ...PETITIONER AND The Principal Commissioner Of Income Tax and ...RESPONDENT(S) Others Counsel for the Petitioner: 1.AVASIVAKARTIKEYA Counsel for the Respondent(S): 1. The Court made the following: ORDER: {per Hon’ble Sri Justice G.Narendar) 01. Learned counsel for the petitioner submits that the competent authority has passed the rectification order and in that view of the matter, the instant writ petition does not survive for consideration. 2 Learned counsel Sri Vijay Kumar Punna, affirms the same. The submissions are placed on record, disposed of as not surviving for consideration, sequel, miscellaneous applications, pending if any, shall 02. The Writ Petition is 03. As a stand closed. Sd/- V. SAVITHRl GOWRI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, -1, Principal Commissioner of Income Tax, Visakhapatnam Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Deputy Income Tax, Towers, Sankaramatam Road, Visakhapatnam - Prsdssh 3 Centralised Processing Centre, Bengaluru, Represented by the Deputy Tax Post Box No. 1, Electronic City Post 1. The Commissioner of Income Tax / Assistant Commissioner of Circle 3(1), Visakhapatnam, Income Tax Office, Infinity 530 016, Andhra Commissioner of Income Office, Bangalore - 560 100, Karnataka. Joint Commissioner (Appeals) / the Commissioner of Income Tax Faceless Appeal Centre, Delhi, Through the of Income Tax (NaFAC), Delhi, North 4. The (Appeals), National Principal Chief Commissioner Block, New Delhi - 110 001. 5. The Central Board of Direct Taxes, Represented by its Secretary, Department of Revenue, Ministry of Finance, Government of India North Block, New Delhi - 110 001. ^. . . 6 The High-Pitched Assessment Committee, O/o the Principal Commissioner of Income Tax, Visakhapatnam -1, Aayakar Bhavan, Daba Gardens, Visakhapatnam -.530 020, Andhra Pradesh. 7. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 922, 9th Floor, B Block, I.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. Centralized Public Grievance Redress and Monitoring System (CPGRAMS), Department of. Administrative Reforms and Public Grievances, Sardar Patel Bhawan, Parliament Street, New Delhi - 110 8. The 9 One CC to SRI A V A SIVA KARTIKEYA. Advocate [OPUC] 10. One CC to SC FOR SRI P VIJAY KUMAR, Advocate [OPUC] 11. Three CD Copies ANR HIGH COURT DATED:19/08/2024 ORDER WP.No. 10490 of 2024 1 1 FEB' 2025 X tn AO Co ^ Currant Section ^ S^V».£^SPATCVA^.i»«^ DISPOSING THE WP WITHOUT COSTS i "