K.V.V.Prasad, V. Income Tax Officer

WP/4612/2013

AI Insights

The case involves K.V.V. Prasad, the petitioner, who filed a writ petition against the Income Tax Officer, Chief Commissioner of Income Tax, and State Bank of India, challenging the legality of a notice issued under Section 226(3) of the Income Tax Act. The notice was purportedly issued to the State Bank of India concerning the petitioner's bank account and was claimed to be contrary to previous orders by the Income Tax Appellate Tribunal. The petitioner sought a writ of mandamus to declare the action of the first respondent illegal and to prevent any coercive measures against his properties and bank accounts until the disposal of the main appeal. However, the petition was dismissed as infructuous, leading to the closure of all related proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 766097 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 04-02-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 226(3) of the Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S R ASHOK; K B DORA; ANUP KOUSHIK KARAVADI
• Assessee Lawyers: VEDULA SRINIVAS
• Keywords: Coercive Measures; Illegal notice; Income Tax; Interlocutory Applications; Writ of Mandamus
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE B. KRISHNA MOHAN AND HON’BLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 4612 OF 2013 Between: K.V.V.Prasad, S/o. Govindarajulu, Aged about 53 years R/o Vytia Residency, Balaji Nagar, Siripuram Visakhapatnam. ’ Flat No. 301 ...PETITIONER AND 1. Income Tax Officer, Ward No.1, Palakollu West Godavari District. 2. Chief Commissioner of Income Tax, IT Towers, Masab Tank Hyderabad. 3. State Bank of India, Yedlabazar Branch Palakollu, rep. by its Branch Manager. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ order or orders, direction or directions, declaring the action of first respondent in NO.ITO/PKL/226(3)/2012-13 to the third respondent under Section 226(3) of the Income Tax Act issuing the notice dt. 31.1.2013 in as illegal and contrary to the orders of the Income Appeal No. 25A/izag/2012 dt. 12.4.2012 and Tax Appellate Tribunal i 25.5.2012 and to i jpitiate any banK account of in issue a consequential direction to the first respondent not Coercive measures against the immovable to properties and the petitioner as directed by the Income Tax Appellate Tribunal, Visakhapatnam Bench in ITA No. 25A/izag/2012 dt. 12.4.2012 and by the ITAT, Hyderabad Bench \"A\" dt. 25.5.2012 till the disposal of the main Appeal 2011. I.A. NO: 1 OF 2013rWVMP. NO: 1120 OF Between: 1. Income Tax Officer, Ward No.1, Palakollu West Godavari District. ...PETITIONER/RESPONDENTS AND 3o'l VWlfResid®inr.v?R'''r‘^ ?'''“' 0?®“ Flat No. vytia Residency, Balaji Nagar, Siripuram Visakhapatnam. rep. by its Branch ...RESPONDENT/PETITIONER Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to Vacate the interim 2013 in W.P.M.P.No. 5759 of 2013 in W.P.No.4612 of 2013. 2. State Bank of India, Yedlabazar Branch Palakollu Manager. order granted on 15-2- I.A. NO: 2 OF 2013fWPMP. NO: 5759 OF 2013) Petition under Section 151 circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the proceedings of the first respondent dt. 31.1.2013 in CPC is filed praying that in the No. ITO/PKL/226(3)/2012-13 issued to the third respondent, pending disposal of the writ petition. Counsel for the Petitioner: SRI VEDULA SRINIVAS Counsel for the RespondentNos.1 & 2: SRI S R ASHOK r^Unff! No.3: SRI K. B. RAMANNA DORA Counsel for the Respondents; SRI ANUP KOUSHIK KARAVADI The Court made the following: ORDER APHC010401782013 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] TUESDAY, THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 4612/2013 Between: K.v.v.prasad, ...PETITIONER AND Income Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.VEDULASRINIVAS Counsel for the Respondent{S): 1.ANUP KOUSHIK KARAVADI 2.S RASHOK 3.KB RAMANNA DORA 2 HBKM,J & HVN,J W.P.No.4612 of 2013 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) The learned counsel for the petitioner submits that no cause survives in this writ petition. 2. Recording the said submission, this Writ Petition is dismissed as There shall be no order as to costs, deemed to have been vacated. infructuous. Interim order, if any. As a sequel. Interlocutory Applications pending, if any, shall stand closed. Sd/- B CHITTI JOSEPH ASSISTANT REGISTRAR //TRUE COPY// FFICER SECTIO To, 1. One CC to Sri Vedula Srinivas, Advocate [OPUC] 2. One CC to Sri K. B. Ramanna Dora, Advocate [OPUC] 3. One CC to Sri S. R. Ashok, Advocate [OPUC] 4. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 5. Three C.D. Copies. Cnr T HIGH COURT DATED:04/02/2025 ORDER WP.No.4612 of 2013 DISMISSING THE W.P. AS INFRUCUTOUS WITHOUT COSTS "