M/s. Integrated Engineers, V. The Commissioner (Appeals) IV,

WP/6499/2008

AI Insights

The case involves M/s. Integrated Engineers, represented by its Managing Partner Mr. Harjinder Singh Sethi, who filed a writ petition under Article 226 of the Constitution of India against the inaction of the Income Tax authorities. The petitioner challenged the delay in disposing of an appeal related to an assessment order from 1998 and the inaction on stay petitions filed under Section 220(6) of the Income Tax Act. The court considered the submissions and noted that the Commissioner of Income Tax was on leave but expected to resume duties shortly. Given that the stay petitions had been addressed, the court found no further action necessary regarding them.

• Counselvise Citation: [2008] 140 COUNSELVISE.COM (IT) 742747 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 19-04-2008
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 220(6) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: B SARMA
• Assessee Lawyers: C KUMAR
• Keywords: Assessment Order; Inaction; Income Tax; Stay Petition; Writ of Mandamus
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 6499 of 2008 Between: M/s. Integrated Engineers, Rep. byits Managing Partner, Mr. Harjinder Singh Sethi, S/o. Late Lakshmir Singh Sethi, Aged 48 years, R/o. 8-2-277/A/8, Road No.2, Banjara Hilld, Hyderabad. ..... PETITIONER AND 1 The Commissioner (Appeals) IV, 7th Floor, IT Towers, 10-2-3, A.C. Guards, Masab Tank Hyderabad. 2 The Income Tax Officer, Ward-6 (1), 6th Floor, Income Tax Towers, 10-2-3, A.C. Guards, Masab Tank, Hyderabad. 3 The Tax Recovery Officer, Range- 6, Income Tax Towers, 10-2-3, A.C. Guards, Masab Tank, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue a Writ or order or direction more particularly one in the nature of WRIT OF MANDAMUS, a) declaring the inaction of the 1st respondent in disposing the appeal vide ITA No. 0490/06-07 filed by the Petitioner firm challenging the assessment order idt. 17-03-1998 for the assessment years 1995-96 passed by the 2nd respondent and b) declaring the inaction of the 2nd respondent in passing appropriate orders in the stay petitions dt. 12-02-2007 and 18-03-2008 filed by the petitioner firm, under Section 220 ()6) of the Income Tax Act, as highly arbitrary and illegal and violative of Article 14 of the Constitution of India and also Section 220(6) of the IT Act and to pass Counsel for the Petitioner:MR.C.KUMAR Counsel for the Respondent No.: MR.B.NARASIMHA SARMA The Court made the following : THE HON’BLE SRI JUSTICE GHULAM MOHAMMED AND THE HON’BLE SRI JUSTICE B.SESHASAYANA REDDY W.P.No.6499 of 2008 O R D E R:- (per Hon’ble Sri Justice Ghulam Mohammed) This writ petition is filed under Article 226 of the Constitution of India to declare the inaction of the 1st respondent in disposing the appeal vide ITA No.0490/06-07 filed by the petitioner firm challenging the assessment order dated 17.3.1998 for the assessment years 1995-96 passed by the 2nd respondent and to declare the inaction of the 2nd respondent in passing appropriate orders in the stay petitions dated 12.2.2007 and 18.3.2008 filed by the petitioner firm, under Section 220(6) of the Income Tax Act. 2. It is represented by the learned Senior Counsel appearing for the respondents that the Commissioner of Income Tax is on long leave and he is expected to assume charge on 07.5.2008. Considering the submission the petitioner shall appear on that day, without further notice to him. With regard to the second relief, since the authority has already passed order in the stay petitions, there is no need to pass further orders. 3. The Writ Petition is accordingly disposed of. No order as to costs. ___________________ GHULAM MOHAMMED,J __________________ B.SESHASAYANA REDDY,J 19th March, 2008. PNV To 1.2CCs to 2.2CD copies THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 6499 of 2008 19th April, 2008 "