M/S. LEPL PROJECTS LTD., V. THE PRL.COMMISSIONER OF INCOME - TAX

WP/6138/2022

AI Insights

The case involved M/s. LEPL Projects Ltd., which filed a writ petition under Article 226 of the Constitution of India against various income tax authorities and the Union of India. The petition sought to challenge and suspend attachment notices issued under Section 226(3) of the Income Tax Act, 1961, and to release seized bank accounts pending the disposal of the writ petition. The petitioner also sought a writ of mandamus to declare the notices as illegal and arbitrary. However, before the court could delve into the substantive issues, the petitioner decided to withdraw the writ petition, leading to its dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 726659 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 17-04-2023
• 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: M KIRANMAYEE; N HARINATH
• Assessee Lawyers: VIVEK CHANDRA S
• Keywords: Attachment Notices; Income Tax; Mandamus; Writ petition; Seized Bank Accounts
• Section: 226(3); 151 CPC

Judgement Text

"PRESENT WRIT PETITION NO: 6138 OF 2022 ...PETITIONER I THE HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON’BLE SRI JUSTICE T. MALLIKARJUNA RAO IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA^TP ® (Special Original Jurisdiction) MONDAY. THE SEVENTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY THREE Between: M/s. LEPL Projects Ltd., 59-14-10, Lingamaneni Corporate House. NH-5. Ramacharidra Nagar, Vijayawada- 520 008. Rep. by its Managing Director Sri.Varry Venkata Srihari. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court AND 1. The Principal Commissioner of Income - Tax, Central Circle, Taxes Building, MVP Colony, Visakhapatnam - 2. The Dy. Commissioner of Income-tax. Central Circle, Vijayawada, D.No. 55-17-2 to 4, 4‘*’ Floor, Stalin Corporate, Near CGO Complex, Industrial Estate. Auto Nagar, Vijayawada-520007. 3. The Asst. Commissioner of Income-tax. Central Circle, Vijayawada, D.No. 55-17-2 to 4, 4*” Floor, Stalin Corporate,Near CGO Complex.’ Industrial Estate, Auto Nagar, Vijayawada-520007. 4. The Principal Commissioner of Income-tax, SVR Plaza, VP Siddhartha Public School Road, Moghalrajpuram, Vijayawada. 5. The Dy. Commissioner of Income-tax, Circle-2(1), Vijayawada, CR Buildings, M G Road, Vijayawada- 520 002. 6. The Asst. Commissioner of Income-tax, Circle-3(1), Vijayawada, CR Buildings, M G Road, Vijayawada - 520 002 7. The Asst. Commissioner of Income Tax, Central Circle - 3(1). Hyderabad, Aaykar Bhawan, Opposite LB Stadium. Basheerbhag. Hyderabad - 5000004 8. The Union of India. Represented by its Secretary, Revenue- Income- tax (CBDT) New Delhi 9. IDBI Bank, Ring Road Branch, Vijayawada, Rep by its branch manager W. Indian. Overseas Bank, Ring Road Branch, Vijayawada, Rep by its branch manager 11.HDFC Bank, MG Road Branch, Vijayawada, Rep by its branch manager lA NO: 1 OF 2022 r* h • *!■ I: Counsel for the Petitioner : SRI. VIVEK CHANDRA SEKHAR S Counsel for the Respondent Nos. 1 to 7 : SRI M. KIRANMAYEE (SC FOR INCOMETAX) Counsel for the Respondent No. 8 : SRI N. HARINATH, DEPUTY SOLICITOR GENERAL Counsel for the Respondent Nos. 9 to 11 : NONE APPEARED The Court made the following : ORDER I It. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased may be pleased to suspend the impugned attachment notices issued by the y*” Respondent herein, vide Notice No ITBA/RCV/S/22(3)_1/2021- 22/1037663425 (l)dated 09.12.2021 and other notices under Section 226(3) of the Income Tax Act, 1961 and to consequently release the seized bank accounts of the Petitioner pending disposal of the above Writ Petition. may be pleased to issue a writ of mandamus or any other appropriate writ or order direction declaring that the notices issued by the y*” Respondent vide Notice No. ITBA/RCV/S/22(3)_1/2021-22/1037663425(1) dated 09.12.2021 and other letters (not served on the Petitioner) issued under Section 226(3) of the Income Tax Act, . 1961 as illegal, arbitrary, unlawful and contrary to the provisions of Income Tax Act, 1961 and consequently set aside the same. HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T MALLIKARJUNA RAO Writ Petition No.6138 of 2022 for petitioner seeks permission of this Court to withdraw the writ petition and also filed a memo to that effect. Permission for withdrawal is accorded. Accordingly, this writ petition is dismissed as withdrawn. As a sequel, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// To. One CC to Sri. M Kiranmayee (SC for Income Tax) [OPUC] i ORDER; {Per Hon 'ble Sri Justice U. Durga Prasad Rao) When the matter is taken up for hearing, learned counsel I I S/d- U. SRI DEVI ASSISTANT RKISTJiAR SECTION OFFICER 1. One CC to Sri. Vivek Chandra Sekhar S Advocate [OPUC] 2. One CC to Sri. M Kiranmayee (SC for Income Tax) [C^UC] a. One CC to Sri. N. Harinath, Deputy Solicitor General [OPUC] 4. Two CD Copies PV !- HIGH COURT DATED: 17/04/2023 ORDER I WP.No.6138 of 2022 DISMISSING THE WP AS WITHDRAWN WITHOUT COSTS ^sc 16 AUG 2023 | Current Section . "