Mr. Jitendra Kumar Sahu V. Union of India, Department of Income-Tax and M/s. Jai Maa Kaali Poultry Products (P) Ltd. and Kumar Pappu Singh

WP/18258/2006

AI Insights

The case involves Mr. Jitendra Kumar Sahu, a partner in M/s. Nishi Egg Centre, who filed a writ petition against various respondents including the Union of India and M/s. Jai Maa Kaali Poultry Products (P) Ltd. The petition sought to challenge the actions of the Income Tax Department and the seizure operations conducted at Nishi Egg Centre. The petitioner alleged that the actions were illegal and arbitrary, seeking a writ of mandamus to set aside these actions. However, the case was dismissed due to the petitioner's non-prosecution, as no representative appeared on behalf of the petitioner during the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 693688 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 28-03-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: DIVYA DATIA
• Assessee Lawyers: SANJAY SHAW
• Keywords: Income Tax; Mandamus; Search proceedings; Writ petition; Seizure Operations
• Section: 151 CPC

Judgement Text

"• 'i IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) FRIDAY, THE TWENTY EIGHTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 18258 OF 2006 Between: Mr. Jitendra Kumar Sahu S/o Narayanalal sahu, 33 years, Partner M/s. Nishi Egg Centre, Near Y. Junction, By-pass Road, Pydiparru, Tanuku, West Godavari Dt., Rep by GPA Holder Sanjay Kumar Shaw S/o Narayanlal Shaw, Near Y. Junction aged 41 years. Business, Near Y Junction, By-Pass road, Pydiparru, Tanuku West Godavari District. ...Petitioner AND 1. Union of India, Department of Income-Tax rep by Deputy, Director of Income-Tax (Investigation), Rajahmundry. 2. Union of India Department of Income-Tax rep by. Assistant Commissioner of Income-Tax (Central Circle), Vijayawada. 3. Union of India, Department of Income-Tax rep by Director, General of Income-Tax, Hyderabad 4. M/s. Jai Maa Kaali Poultry Products (P) Ltd., Opp; Masjid; Velpur Road, Tanuku 5. Kumar Pappu Singh, C/o M/s. Jai Maa Kaali Poultry, Products(P) Ltd., Opp: Masjid; Velpur Road, Tanuku 6. Union of India, Department of Income-Tax, rep by. Chief Commissioner of Income-Tax, Visakhapatnam. i ...Respondents Petition under Articie 226 of the Constitution the circumstances stated i of India praying that in in the affidavit filed therewith, the High Court be pleased to issue an order, direction may or a Writ one in the nature of of the respondents 1 to 3 and 6 in mandamus' Declaring (i) the action Centre to which the petitioner is a partner along with 4th and 5th respondents(ii) the action of the department authorizing and seizure operations to 4th and 5th to conduct search respondents along with Nishi Egg Centre to which the petitioner i a partner (iii) the Order dt 24-02-2005 of the 6th respondent (iv) the order dt 29-05-2006 of the 2nd respondent insisting the petitioner to file the returns(V) the respondent under notice dt 13-07-3006 IS proposed action of the 2nd as illegal, arbitrary Consequently and seizure operations and set aside all the search consequential respondents 1 to 3 and 6 proceedings initiated against the petitioner by the forthwith, and pass such other relief or reliefs as this Honoruable Court may deems fit and necessary in the circumstances of the case. LA. NO: 1 OF 2006fWPMP. NO: 22936 DF 2006) 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 stay all further proceedings in pursuance of the proceedings dt 13- 07-2006 of the 2nd respondent. Counsel for the Petitioner: SRI. Counsel for the Respondent Nos. 1 (CENTRAL GOVERNMENT COUNSEL) The Court made the following order: A SRINIVASA SARMA (Not present) to 3 and 6: M/S DIVYA DATLA APHC010232272006 IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI (Special Original Jurisdiction) [3526] .4 FRIDAY, THE TWENTY EIGHTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.18258 of 2006 / Between: 1.Mr. Jitendra Kumar Sahu S/o Narayanalal Sahu, Partner M/s. Nishi Egg Centre, near Y. Junction, By-pass road, Pydiparru, Tan’uku, West Godavari District, rep by GPA Holder Sanjay Kumar Shaw S/o Narayanalal Shaw ...Petitioner AND 1. Union of India, Department of Income Tax, rep. by Deputy Director of Income-Tax (Investigation) Rajahmundry, and others. ...Respondents Counsel for the Petitioner: 1. A Srinivasa Sarma Counsel for the Respondents: I.Vijay Kumar Punna 2.Divya Datia (Central Government Counsel) I 2 WP_18258 2006 The Court made the following ORDER: (per NJS.J) Though the matter is listed under the caption “For Dismissal”, there is no representation on behalf of the petitioner. Ms.Divya Datia, learned Standing Counsel for the Central Government appeared through online. It appears that the petitioner is not interested in pursuing the matter. Hence, the writ petition is dismissed for non-prosecution. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/-B PRASADA RAO ASSISTANT REGISTRAR SECTION OFFICER //TRUE COPY// To. 1. One CC to Sri. A Srinivasa Sarma Advocate 2. One CC to Sri. Vijay Kumar Punna Advocate 3. One CC to M/s Divya Datia Central Government 4. Three CD Copies [OPUC] [OPUC] Counsel [OPUC] GSC HIGH COURT DATED:28/03/2025 ORDER WP.No.18258 of 2006 DISMISSING THE WP FOR NON PROSECUTION WITHOUT COSTS "