M/s. LPL Infrastructures Ltd. (Formerly M/s. Lakshmi Sree V. The Joint Commissioner of Income Tax (Assessments)

WP/12723/2000

AI Insights

The case involves M/s. LPL Infrastructures Ltd., which filed a writ petition against the Joint Commissioner of Income Tax (Assessments), Hyderabad, seeking a direction to pass an order on a rectification petition filed under Section 154 of the Income Tax Act, 1961, and to refund an amount of Rs.9,41,146 with interest. The petition was admitted in 2000 but without any stay on the recovery of taxes. After a significant delay and multiple adjournments, the court dismissed the petition, citing the lack of specific details about the assessment year and the absence of an appeal against the assessment order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 765701 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 23-12-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY
• Assessee Lawyers: VIJAY HINDU
• Keywords: Income Tax; Interest; Jurisdiction; Mandamus; Recovery; Rectification petition; Refund
• Section: 154; 205; 234C; 220; 2348; 226(3)

Judgement Text

"[32e5 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY ,THE TWENTY THIRD DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: '12723 OF 2000 Between: M/s. LPL lnfrastructures Ltd. (Formerly M/s. Lakshmi Sree, Projects Ltd), Rep. by its Managing Director Mr. Chaparala Nagesh, S/o. Bagavan Das, Aged about 45 year, B-4 Raising Sun Apartments, West Marredpally,Secunderabad. ...PETITIONER AND 1. The Joint Commissioner of lncome Tax (Assessments), SR-3, 7th Floor, Aayakar Bhavan, Basheerbagh, 2. M/s. GOA CARBON LTD., Dempo House, Campal, Panaji. 3. The Branch Manager, Union Bank of lndra, Daulat Building 4th Floor, 8th June Road, St.lnez, PB.NO.11, Panaji, ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, order or direction particularly in the nature of Mandamus declaring the inaction of the 1st Respondent in non-passing of orders on the applications filed by the Petitioner on 19-3-99 under Sec.'1 54 of the lncome Tax Act and the action of the 1st Respondent in levying interest under Sections 2348 & 234C and also 220 of the lncome Tax Act,1 961 and recovering the amounts contrary to the embargo placed Sec.205 of the Act as illegal, without jurisdiction and the consequent recovery through notice dated 10-8-99 under Sec.226(3) of the Act as arbitrary and without jurisdiction and directing the 'lst Respondent to refund the amount of Rs.9,41 ,146/- to the petitioner with interest. l.A. NO: I OF 2000(WPMP. NO: 16207 OF 2000) Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Cou( may be pleased to restrain the 1st Respondent from recovering any further taxes pending disposal of the Writ Petition or else the petitioner will be put to serious loss and agony, and pass such order or orders as are deemed fit and proper in the circumstances of the case. Counsel for the Petitioner: SRl. VIJAY HINDU FOR M V K MOORTHY Counsel for the Respondent No.1: M/S. B. SAPNA REDDY FOR J V PRASAD (sc FoR rNcoME rAX) Counsel for the Respondent No 2 and 3:-' The Court made the following: ORDER i I I I THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION No. 12723 of 2OOO ORDER: eer the l-lon'ble the ChbI Justice Ujjal BhuAaft) Heard Mr. Vijay Hindu, learned counsel representing Mr. M.V.K.Moorthy, learned counsel for the petitioner. 2. At the outset, he made a prayer for adjournment on the ground that his senior will argue the matter. 2.1. The writ petition is of the year 2000 ald is now being taken up in the year 2022. 3. From the docket proceedings we find that repeated adjournments were sought for and were taken on behalf of the petitioner right from 17.07.2000 up to 03.06.20 16, rn,hereafter the case has been iisted today 4. Therefore, we are not inclined to grant adjournment. 5. Prayer made in the writ petition is for a direction to respondent No.1 i.e., Joint Commissioner of Income Tax I (Assessments), Hyderabad, to pass appropriate order on the rectification petition filed by the petitioner on 1 9.03. 1 999 under Section 1 54 of the Income Ta-x Act, 196 1. Further prayer made is lor a direction to respondent No. 1 to refund an amount of Rs.9,41, 146.00 u,ith interest. 6. This case was admitted on 16.O8.2000, but withdut any stay. 7. At this distalt point of time, we are of the view that no useful purpose q,ould be served by issuing any direction to respondent No.1 as sought for by the petitioner. Petitioner has also not mentioned the assessment year in relation to which the assessment order was passed which petitioner sought rectification by filing application. After 22123 years, no direction can be issued as sought for by the petitioner. In any view of the matter, the assessment order of which rectification is sought for was an appealable order, though petitioner has not mentioned anything either in the writ affidavit or by {iling subsequent affidavit whether it had Iiled appeal before the appellate authority. r---- I B. That being the position, we see no good ground to continue the u,rit proceedings. 9. Writ petition is accordingly dismissed. Misceilaneous applications pending, if an1 , shall stand closed. However, there shaJl be no order as to costs. SD/. C. PRAVEEN KI'MAR ASSISTANT REGISTRAR //TRUE COPY// e SECTION OFFICER 1. One CC to Sri. M V K Moorthy, Advocate [OPUC] 2. One CC to Sri. J V Prasad (SC for income Tax) [OPUC] To, 3. Two CD Copies TJ GJP LD( I I HIGH COURT DATED:2311212022 ORDER WP.No.12723 of 2000 DISMISSING THE WRIT PETITION WITHOUT COSTS. F{'\"& t [ 7 rEB 2S8 ,t I4 16' l{ 1 o k tr e -) o () t * D€ c 09 * ,e ! I f "