M/S. SYNDICATE RETIRED EMPLOYEES AND OTHER MUTUALLY AIDED CO-OPERATIVE CREDIT SOCIETY LIMITED V. THE INCOME TAX OFFICER

WP/27528/2023

AI Insights

The case involved M/S. Syndicate Retired Employees And Other Mutually Aided Co-Operative Credit Society Limited, which filed a writ petition against various income tax authorities challenging orders that directed the society to pay certain amounts pending the disposal of their appeal for the Assessment Year 2017-18. The orders in question were issued by the Income Tax Officer, Ward 1, Kurnool, and the Joint Commissioner of Income Tax, Kurnool Range, among others. The petitioner sought a writ of mandamus to declare these orders arbitrary and violative of principles of natural justice, and to grant a stay of recovery pending the appeal. However, before the court could address these issues, the petitioner withdrew the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 681440 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 15-03-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY KUMAR PUNNA
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment Year 2017-18; Income Tax; Mandamus; Stay of recovery; Writ petition
• Section: 151 CPC

Judgement Text

"^ / IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 27528 OF 2023 Between: M/S. Syndicate Retired Employees And Other Mutually Aided Co-Operative Credit Society Limited, H. No. 40/437, Ground Floor, Eswar Nagar, 0pp. Children's Park, Kurnool - 518 001, Andhra Pradesh. Represented by its Chief Executive Officer, Mr. Bhuma Srinivasa Reddy, Sic Sri Bhuma Venkata Reddy ...Petitioner AND 1. The Income Tax Officer, Ward 1, Kurnool, Income Tax Office, 0pp. Children's Park, NR Pet, Kurnool - 518 001, Andhra Pradesh. 2. The Joint Commissioner of Income Tax, Kurnool Range, Income Tax Office, 0pp. Children's Park, NR Pet, Kurnool - 518 001, Andhra Pradesh. 3. The National Faceless Appeal Centre (NFAC), Delhi, Income Tax Department, Ministry of Finance, Government of India. 4. The Principal Commissioner of Income Tax, Tirupati, Income Tax Office, K.T. Road, Tirupati - 517 501, Andhra Pradesh. 5. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 110 001. ...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 a Writ, Order or Direction, one more particularly in the nature of Mandamus, declaring at the order the 1®* Respondent (passed on instructions of the 2\"\"^ Respondent), dated 12.10.2022, vide DIN and Letter no. ITBA/COM/F/17/2022-23/1046262631(1), directing the Petitioner to pay 10 percent of the demand in six equal installments, commencing from October, 2022, pending disposal of the appeal of the Petitioner before the V 1 ' V Tst Appellate Authority, for the Assessment Year 2017 - 18, and b.the order c^of the 1st Respondent (passed on the directions of the 4th Respondent), dated 03.02.2023, vide DIN. ITBA/COM/F/17/2022- 23/1049399718(1) , directing the Petitioner to pay Rs. 40,00,000/- by end of February, 2023, and balance demand in installments of Rs. 5,00,000/- per month, pending disposal of the appeal of the Petitioner before the 1®' Appellate Authority, for the Assessment Year 2017 - 18, as arbitrary, illegal, bad in law, bereft of any reasons, violative of principles of natural justice and to consequently set-aside the same and grant stay of recovery, pending disposal of the Petitioner's appeal before the 1st Appellate Authority. lA NO: 1 OF 2023 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 grant stay of all further proceedings, including any recovery, pursuant to the order of the 1®* Respondent (on instructions of 4th Respondent), dated 03.02.2023, vide DIN. ITBA/COM/F/17/2022- 23/1049399718(1), pending disposal of the appeal of the Petitioner before the 1®' Appellate Authority, for the Assessment Year 2017 - 18, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: VIJAY KUMAR PUNNA The Court made the following: Order ^ i THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No.27528 OF 2023 JUDGMENT:- (per Hon’ble Sri Justice Ravi Nath Tilhari) Sri Srinarayan Toshniwala, learned counsel representing Sri A. V. A. Siva Kartikeya, learned counsel for the petitioner appearing through virtual mode submits that the petitioner does not want to press this petition anymore and wants to withdraw the same which may be dismissed as withdrawn. Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Department for the respondents has no 2. objection to the aforesaid prayer. 3. Accordingly, the Writ Petition is dismissed as withdrawn. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending. shall also stand closed. Sd/- B PRASADA RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI A V A SIVA KARTIKEYA Advocate [OPUC 2. One CC to SRI VIJAY KUMAR PUNNA Advocate [OPUC] 3. Two CD Copies gsg HIGH COURT DATED: 15/03/2024 ORDER WP.No.27528 of 2023 K •f WP IS DISMISSED AS WITHDRAWN WITHOUT COSTS "