Manne Anjaneyulu and Manne Madhavi Latha V. Union of India and Additional/Joint/ Deputy/ Assistant Commissioner of Income Tax/Income Tax Officer National Faceless, Delhi and Incometax Officer, Ward-1, Ongole

WP/15733/2024

AI Insights

The case involves a writ petition filed by Manne Anjaneyulu and Manne Madhavi Latha against the Union of India and other respondents, challenging an order issued under Section 179 of the Income-Tax Act, 1961. The petitioners contested the demand for payment of Rs. 11,74,91,670, alleging that the order was passed without considering their reply and was arbitrary, unreasonable, and in violation of their constitutional rights under Articles 14 and 19(1)(g). However, before the court could address these issues, the impugned order was withdrawn by the Income Tax Officer, rendering the petition infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 697866 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 17-09-2024
• Assessment Year: misc
• Laws Referred To: Income-Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VENNA KUMAR; VIJAY PUNNA
• Assessee Lawyers: CHALLA GUNARANJAN
• Keywords: Income Tax; Tax demand; Violation of rights; Writ of Mandamus; Arbitrary and Unreasonable Action
• Section: 179

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 15733 OF 2024 Between: 1. Manne Anjaneyulu, S/o Manne Venkateswarulu, aged about 55 years R/o.37-1-169-60, Kurnool Road, Near RTC Bus Stand, Arvind Eye Hospital, Ongole, Prakasam District, Andhra Pradesh Manne Madhavi Latha, W/o Manne Anjaneyulu, aged about 47 years R/o.37-1-169-60, Kurnool Road, Near RTC Bus Stand, Arvind Eye Hospital, Ongole, Prakasam District, Andhra Pradesh 2. ...PETITIONERS AND Union of India, Through the Secretary, Department of Revenue Ministry of Finance, Govt, of India North Block, New Delhi-110001. Additional/Joint/ Deputy/ Assistant Commissioner of Income Tax/Income Tax Officer National Faceless, Delhi, Incometax Officer, Ward-1, Ongole, Income Tax Office, Roshan Plaza, 5th Line, Ram Nagar, Ongole, Andhra Pradesh 1. 2. 3. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or orders or direction more particularly one in the nature of a writ of mandamus declaring the action of Respondent No.3 in passing the Order dated 02/07/2024 bearing DIN. and Letter No. ITBA/COM/F/17/2024-25/1066324957(1) issued under Section 179 of the Income-Tax Act, 1961 and consequently demanding the petitioners to pay the tax of Rs, 11,74,91,670/- in consequence of a Show Cause Notice dated ITBA/COM/F/17/2024- DIN and Letter No. bearing 05.06.2024 25/1065412432(1) without considering the reply letter dated 11.06.2024 issued by the petitioner and without application of mind as arbitrary and unreasonable, being in contravention of the provisions of the Income Tax Act, 1961, Interim Order dated 07.09.2022 in WP No. 16638 of 2022 on the file of Honble High Court of Andhra Pradesh besides being violative of the Petitioners rights guaranteed under Articles 14 and 19(1)(g) of the - Constitution of India. lA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the Impugned order dated 02/07/2024 bearing DIN. /1066324957(1) issued under Section 179 of the Income-Tax Act, 1961 and consequently demanding the petitioners to pay the tax of Rs. 11,74,91,670/-. lTBA/COM/F/17/2024-25 & Letter No. Counsel for the Petitioners: SRI CHALLA GUNARANJAN Counsel for the Respondent No.1: SRI VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL) Counsel for the Respondent Nos.2 & 3: SRI VIJAY KUMAR PUNNA, SC FOR I.T The Court made the following: ORDER APHC010310872024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY ,THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 15733/2024 [3487] Between; Manne Anjaneyulu and another ...PETITlONER{S) AND ...RESPONDENT(S) Union of India and Others Counsel for the Petitioner{S); 1 .CHALLA GUNARANJAN Counsel for the Respondent(S): 1.V1JAY KUMAR PUNNA 2.VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL) The Court made the following: HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION No.15733 of 2024 ORDER: (per Hon’ble Sri Justice G. Narendar) The instant writ petition is preferred with the following prayer: “..to pass an order or orders or direction more particuiarly one in the nature of a writ of mandamus deciaring the action of Respondent No.3 in passing the Order dated 02/07/2024 bearing DIN.& Letter No. iTBAJCOM/F/17/2024-25/1066324957(1) issued under Section 179 of the Income-Tax Act, 1961 and consequently demanding the petitioners to pay the tax of Rs 11,74,91,670/ in consequence of a Show Cause Notice dated 05.06.2024 bearing DIN & Letter No. 1065412432(1) without considering the reply letter dated 11.06.2024 issued by the petitioner and without application of mind as arbitrary and unreasonable, being in contravention of the provisions of the Income Tax Act, 1961, Interim Order dated 07.09.2022 in WP No.16638 of 2022 on the file of Hon’ble High Court of Andhra Pradesh besides being violative of the Petitioners’ rights guaranteed under Articles 14 and 19(1)(g) of the Constitution of India...” iTBAJCOM/F/l 7/2024-25/ I A copy of the proceedings dated 06.08.2024 issued by the Income Tax Officer, Ward-1, Ongole, is placed before this Court. By the said proceedings, the order dated 02.07.2024 passed under Section 179 of the Income-tax Act, 1961, which is impugned in the 2. ^3^ 2 instant writ petition, has been withdrawn by the Income Tax Officer, Ward-1, Ongole. Sri Vijay Kumar Punna, learned Senior Standing Counsel for Income Tax, would submit that the writ petition does not survive in view of withdrawal of the impugned order. 3. 4. Submission of the learned Senior Standing Counsel for Income Tax is placed on record. 5. The writ petition is, accordingly, disposed of as having been rendered infructuous. As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs. Sd/- K L PAVANI ASSISTANT REGISTRAR / //TRUE COPY// - 4 A& SECTION OFFICER To,' 1. The Secretary, Department of Revenue Ministry of Finance, Union of India, Govt, of India North Block, New Delhi-110001. 2. Additional/Joint/ Deputy/ Assistant Commissioner of Income Tax/Income Tax Officer National Faceless, Delhi. 3. Incometax Officer, Ward-1, Ongole, Income Tax Office. Roshan Plaza, 5th Line, Ram Nagar, Ongole, Andhra Pradesh 4. One CC to Sri Challa Gunaranjan, Advocate [OPUC] 5. One CC to Sri Venna Hemanth Kumar(Central Government Counsel) [OPUC] 6. One CC to Sri Vijay Kumar Punna, SC for Income Tax[OPUC] 7. Three CD Copies. Ssb PRK / HIGH COURl' DATED,: 17/0S/2024 ORDER .,15733 of 2024 WPJ r * 07JAN2(lK 1 O ^ ^ Current Section ^ DISPOS^IG OF THE V¥P. AS SNFRUCTUOUS "