Kovi Guruvaiah Naidu V. The Union of India and The Principal Chief Commissioner of Income Tax, National E-Assessment Centre and The National Faceless Assessment Centre, Income Tax Department

WP/29628/2024

AI Insights

The case involves Kovi Guruvaiah Naidu, the petitioner, challenging an order related to income tax assessments for the assessment year 2017-18. The petitioner sought a writ of certiorari under Article 226 of the Constitution of India to quash an order concerning substantial cash deposits exceeding Rs. 4 crores in his account. The Income Tax Department, represented by the Senior Standing Counsel, contested the petition, asserting that no explanation or response to the show-cause notice was received from the petitioner. The court found that the matter involved disputed questions of fact, which are typically not resolved in writ jurisdiction, and thus recommended the petitioner to avail himself of the appellate remedy.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 806457 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 17-12-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: DEPUTY SOLICITOR GENERAL OF INDIA; Y N VIVEKANANDA
• Assessee Lawyers: K NAVEEN
• Keywords: Appeal Remedy; Cash deposits; Certiorari; Certiorari; Faceless assessment; Non-consideration
• Section: 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI';^ifi^H^ (Special Original Jurisdiction) ft oi TUESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR V / PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 29628 OF 2024 Between: Kovi Guruvaiah Naidu, S/o Mr.Gurrappa Naidu, D. No. 2/246, Narasinga Rao Pet, Guduru. SPSR, Nellore-524101, Andhra Pradesh. ...Petitioner AND 1. The Union oj^lndia. Represented by its Secretary, Revenue Ministry of Finance Department of Revenue North Block New Delhi 110001 ' 2. The Principal Chief Commissioner of Income Tax, National E- Assessment'Centre Income Tax Department Delhi, 2nd Floor E-Ramp Jawaharlal Nehru Stadium Delhi 110 003. 3. The National Faceless Assessment Centre, Income Tax Department Ministry of Finance Govt of India New Delhi. ...Respondents 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, direction or order in the nature of Certiorari to call for the records on the file of the Respondent No.3 in PAN No. AHIPK5818R and quash the impugned order in DIN No V.-' ITBA/AST/S/144/2024- 25/1070050670(1 )dated 30.10.2024 for the AY 2017-18 as illegal, arbitrary and against the settled principles of law. lA NO: 2 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 stay all further proceedings pursuant to the order DIN No: ITBA/AST/S/144/^024-25/1070050670(1) dated 30.10.2024 for the AY 2017-18 passed by the 1st Respondent No.3 . Counsel for the Petitioner: SRI. K SAI NAVEEN Counsel for the Respondent No. 1: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos. 2&3: SRI Y N VIVEKANANDA SC FOR INCOME TAX The Court made the following order: HONOURABLE SR! JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.29628 of 2024 ORDER: (per Hon’ble Sri Justice G. Narendar) Heard Sri K. Sai Naveen, learned counsel appearing for the petitioner, and Sri Y.N. Vivekananda, learned Senior Standing Counsel for the Income Tax Department. The instant writ petition is preferred with the following prayer; 2. to issue a writ, direction or order in the nature of certiorari to call for the records on the file of the Respondent No.3 in PAN No.AHIPK5818R and quash the impugned order in DIN No.ITBA/AST/S/144/2024-25/1070050670(1) dated 30.10.2024 for the AY 2017-18 as illegal, arbitrary and against the settled principles of law and pass such further or other orders as this Hon’ble Court may deem fit and proper.” The dispute centres around the non-consideration of the explanation allegedly submitted by the petitioner. In fact, the learned Senior Standing Counsel for the Department would contend that no explanation has been submitted by the petitioner and would deny receipt of the alleged response to the show-cause notice dated A That apart, the crux of the issue appears to be the rejection of the explanation tendered by the petitioner with regard to the various cash deposits made into his account. It is pertinent to 3. 21.10.2024. 2 note that the issue pertains to cash deposits, which are in excess of Rs.4.00 crores. 4. In that view of the matter, as disputed questions of fact are involved, we are of the considered opinion that the petitioner would be better advised to avail himself of the remedy of appeal. 5. Accordingly, the writ petition stands disposed of, reserving liberty to the petitioner to avail himself of the alternative remedy of appeal as provided under the statute. In the event an appeal is preferred within three weeks from the date of receipt of a copy of this order, the same shall not be rejected on the grounds of limitation. As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs. 6. Sd/- M.PRABHAKAR RAO ASSISTANT REGISTRAR / //TRUE COPY// SECTION OFFICER To, 1. The Secretary, Revenue Ministry of Finance Department of Revenue, Union of India, North Block New Delhi 110001. 2. The Principal Chief Commissioner of Income Tax, National E- Assessment Centre Income Tax Department Delhi, 2nd Floor E-Ramp Jawaharlal Nehru Stadium Delhi 110 003. 3. The National Faceless Assessment Centre, Income Tax Department Ministry of Finance Govt of India New Delhi. 4. One CC to M/s. Uttara Legal [OPUC] ' 5. One CC to Sri. Y N Vivekananda SC for Income Tax [OPUC] 6. Three CD Copies GSC HIGH COURT ' DATED:17/12/2024 ORDER WP.No.29628 of 2024 g 0 3 JAN 2025 ^ . Current Section ^ OF mj. DISPOSING OF THE WP WITHOUT COSTS "