Mr Veera Vasant Rao Sanagavarapu V. The Income Tax Officer, Ward No.II (3)

WP/25659/2022

AI Insights

The case involved a writ petition filed by Mr. Veera Vasant Rao Sanagavarapu against the Income Tax Officer and the Principal Commissioner of Income Tax, challenging an order dated 08/04/2022 concerning the assessment year 2015-16. The petitioner sought to declare the order as arbitrary, illegal, and in violation of the principles of natural justice, and requested its suspension pending the disposal of the writ petition. However, during the proceedings, it was revealed that a subsequent order of assessment had been passed, leading to the closure of the writ petition without further costs or orders.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 750450 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 11-03-2024
• 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: C SINDHU KUMARI
• Keywords: Assessment Year 2015-16; Income Tax; Natural Justice; Suspension of Order; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) MONDAY, THE ELEVENTH 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: 25659 OF 2022 Between: Mr Veera Vasant Rao Sanagavarapu, S/o Raghavulu, aged 65 years, R/o 45- 17-11, Kummari Bazaar, Gunadala, Vijayawada. 520 004. ...Petitioner AND 1. The Income Tax Officer, Ward No. II (3), Vijayawada. 2. Principal Commissioner, Income Tax Revenue Colony, Siddhartha Public School Road, Moghalrajapuram, Vijayawada ...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 issue Writ of Mandamus or any other Writ or order or direction declaring that the order dated 08/04/2022 issued by the Income Tax Officer, Ward II (3) Vijayawada for the Assessment year 2015 - 16 bearing DIN / Notice No. ITBA/AST/F/148A/2022-23/1042658660 (1) respect of the petitioner having PAN No.DBEPS7429M, as arbitrary, illegal and as in violation of principles of natural justice, and consequently set aside / quash the same in lA NO: 1 OF 2022 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 to suspend the operation of the order dated 08/04/2022 issued by the l.nso.me Tax Officer, Ward II (3) Vijayawada for the Assessment year ITBA/AST/F/148A12022- in respect of the petitioner having PAN 2^1 16 bearing DIN / Notice No. J^1ofe58660 (1) i , , Nb.DB^S7429M, pending disposal of above Writ petition ’ll ' Counsel for the Petitioner; SRI C SINDHU KUMARI Counsel for the Respondents: SRI VIJAY KUMAR PUMMA The Court made the following: Order THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No.25659 OF 2022 JUDGMENT:- (per Hon’ble Sri Justice Ravi Nath TUharij Mr. S. S. Prasad, learned Senior Counsel, assisted by Sri Chidambara Sastry, learned counsel for the petitioner submits that the petition was filed for declaring the order/notice dated 08.04.2022 issued by the Income Tax Officer for the Assessment Year 2015-16. He submits that during the pendency of the petition, the order of assessment has been 01.03.2024. He submits that in view thereof, the passed on petition may be closed. Copy of the order has been placed before us. Ms. Iswarya, learned Junior Standing Counsel representing Sri Vijhay K Punna, learned Senior Standing . Counsel for Income Tax Department for the respondents has no 2. 3. objection. In view of the aforesaid submission and in view of the subsequent development taking place, the writ petition is 4. closed. No order as to costs. 2 As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. Sd/- B PRASADA RAO ASSISTANT REGISTRAR J'^^FFICER //TRUE COPY// SECTI To, 1. One CC to SRI C SINDHU KUMARI Advocate [OPUC] 2. One CC to SRI VIJAY KUMAR PUNNA Advocate [OPUC] 3. Two CD Copies gsg HIGH COURT DATED: 11/03/2024 ORDER WP.No.25659 of 2022 o S1 Aiii; o Ci;!-; >,ri i^esJCion ^>PATC Co WP IS CLOSED WITHOUT COSTS "