M/s. Ramoji Rao-HUF, rep. by its Kartha of HUF, Sri Ramoji Rao V. The Joint Commissioner of Income Tax, Range 16 and The Commissioner of Income Tax -IV and The Chief Commissioner of Income Tax, API

WP/1309/2008

AI Insights

The case involves multiple writ petitions filed by M/s. Ramoji Rao-HUF, represented by its Kartha, Sri Ramoji Rao, against the Income Tax authorities. The petitions were filed under Article 226 of the Constitution of India, challenging show cause notices dated 02.01.2008 issued by the Joint Commissioner of Income Tax, Range 16. The main legal contention revolved around the appropriateness of making personal allegations against individuals who were not parties to the writ petitions. Upon realization of this procedural impropriety, the petitioners sought to withdraw the petitions with the liberty to file new ones, which the court granted under the condition of paying costs.

• Counselvise Citation: [2008] 140 COUNSELVISE.COM (IT) 681844 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 11-03-2008
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S R ASHOK; V R BADRI
• Assessee Lawyers: R RAGHUNANDAN
• Keywords: Income Tax; Show cause notice; Withdrawal of writ petition; Writ of Certiorari
• Section: F.No.JCCIT/R-16/25/2007-08

Judgement Text

"IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY THE ELEVENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos.1307, 1308, 1309, 1310 and 1311 of 2008 WP.No.1307 of 2008: Between: M/s.Ramoji Rao-HUF, rep.by its Kartha of HUF, Sri Ramoji Rao, H.No.3, Chikoti Gardens,Begumpet Hyderabad-500029 ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16 Ayakar Bhavan, Basheerbagh, Hyderabad 2 The Commissioner of Income Tax -IV, Ayakar Bhavan Hyderabad 3 The Chief Commissioner of Income Tax , API,IT Towers Hyderabad .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ of Certiorari or any other writ or order or direction in thenature of writ of Certiorari calling for the records on comprised in F.no.JCCIT/R-16/25/2007-08 dated 2.1.08 and all consequential proceedings on the file of the 1st respondent quash the same and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI (SC FOR INCOME TAX) Form-NIC-OGS/WP{TRK} WP.No.1308 of 2008: Between: M/s.Ramoji Rao-HUF, rep., by its kartha of HUS, Sri Ramoji Rao, H.No.3, Chikoti Gardens, Begumpet, Hyderabad-500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax Range 16, Aayakar Bhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income-Tax-IV, Aayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, A.p.I, IT Towers, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ of certiorari or any other writ or order or direction in the nature of a writ of certiorari calling for the records on comprised in F.No.JCCIT/R-16/25/2007-08, dated 2-1-08 and all consequential proceedings on the file of the 1st respondent, quash the same and pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of this case, and render justice. Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI (SC FOR INCOME TAX) Form-NIC-OGS/WP{RS} WP.No.1309 of 2008 Between: M/s.Ramoji Rao-HUF, rep., by its kartha of HUS, Sri Ramoji Rao, H.No.3, Chikoti Gardens, Begumpet, Hyderabad-500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax Range 16, Aayakar Bhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income-Tax-IV, Aayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, A.p.I, IT Towers, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ of certiorari or any other writ or order or direction in the nature of a writ of certiorari calling for the records on comprised in F.No.JCCIT/R-16/25/2007-08, dated 2-1-08 and all consequential proceedings on the file of the 1st respondent, quash the same and pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of this case, and render justice. Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI (SC FOR INCOME TAX) Form-NIC-OGS/WP{RS} WP.No.1310 of 2008 Between: M/s. Ramoji Rao-HUF, Rep by its Kartha of HUF, Sri Ramoji Rao, H.No. 3, Chikoti Gardens, Begumpet, Hyderabad - 500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16, Ayakar Bhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income Tax IV, Ayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, AP I, IT Towers, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or any other writ or order or direction more in the nature of a Writ of Certiorari calling for the records comprised in F.No. JCCIT/R-16/25/2007-08, dated 2-1-2008 and all consequential proceedings on the file of the 1st respondent, quash the same and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI (SC FOR INCOME TAX) Form-NIC-OGS/WP{RLD} WP.No.1311 of 2008 Between: M/s. Ramoji Rao-HUF, Rep by its Kartha of HUF, Sri Ramoji Rao, H.No. 3, Chikoti Gardens, Begumpet, Hyderabad - 500 029. ..... PETITIONER AND 1 The Joint Commissioner of Income Tax, Range 16, Ayakar Bhavan, Basheerbagh, Hyderabad. 2 The Commissioner of Income Tax IV, Ayakar Bhavan, Hyderabad. 3 The Chief Commissioner of Income Tax, AP I, IT Towers, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or any other writ or order or direction more in the nature of a Writ of Certiorari calling for the records comprised in F.No. JCCIT/R-16/25/2007-08, dated 2-1-2008 and all consequential proceedings on the file of the 1st respondent, quash the same and pass Counsel for the Petitioner: MR.R.RAGHUNANDAN Counsel for the Respondent No.: MR.S.R.ASHOK & V.R.BADRI (SC FOR INCOME TAX) The Court made the following: Form-NIC-OGS/WP{RLD} THE HON'BLE SRI JUSTICE B.PRAKASH RAO & THE HON'BLE SRI JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos.1307, 1308, 1309, 1310 and 1311 of 2008 COMMON ORDER: (per Hon’ble Sri Justice B.Prakash Rao) Heard Sri N.Venkataramana, learned Senior Counsel, representing Sri R.Raghunandan, appearing on behalf of petitioners and Sri S.R.Ashok, learned Standing Counsel, appearing on behalf of respondents. The petitioners filed these writ petitions for a Writ of Certiorari, assailing the alleged show cause notices dated 02.01.2008 issued by the 1st respondent. After hearing the counsel on either side at length, especially in view of specific personal allegations made in the affidavits, imputing against certain individuals in separate paragraphs, and as the individuals against whom such allegations are made are not made parties to these writ petitions, and making personal allegations against the persons or individuals who are not parties to these writ petitions, is not permissible and it is quite contrary to law, the learned senior Counsel for the petitioners, when the above aspect was brought to the notice, sought permission to withdraw these writ petitions with liberty to file fresh writ petitions. The learned Standing Counsel seriously opposed to grant such permission. Having regard to the fact that the persons or individuals against whom specific allegations made are not parties to these writ petitions and as the petitioners want to file fresh applications, the permission sought for by the learned senior Counsel for the petitioners to withdraw the writ petitions, is granted with such liberty, but on terms. Accordingly, all these writ petitions are dismissed as withdrawn with costs of Rs.10,000/- (Rupees ten thousand only) in each of the writ petitions, with liberty in terms of the prayer made. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU,J Dated: 11.03.2008 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Joint Commissioner of Income Tax, Range 16 Ayakar Bhavan, Basheerbagh, Hyderabad 2 The Commissioner of Income Tax -IV, Ayakar Bhavan Hyderabad 3 The Chief Commissioner of Income Tax , API,IT Towers Hyderabad 4. 2CCs to 5. 2CD copies "