Priya Aqua Farms V. The Director General of Income Tax (Inv.)

WP/9092/2011

AI Insights

The case involves M/s. Priya Aqua Farms, which filed three separate writ petitions against the Director General of Income Tax (Inv.) challenging the rejection of their waiver petitions for interest charged for the assessment years 2000-2001, 1999-2000, and 2001-2002. The petitioner argued that the rejection of the waiver was illegal, arbitrary, and unreasonable, seeking a writ of mandamus to set aside the respondent's orders and grant the requested waivers. The High Court, however, dismissed all the petitions without proceeding to a detailed examination of the merits, indicating a decision at the preliminary stage of the judicial process.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 796831 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 26-04-2011
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: K
• Keywords: Arbitrary; Illegal; Unreasonable; Waiver of interest; Writ of Mandamus
• Section: F.No. DGIT (Inv.)/Waiver of int.(9)/2009-10

Judgement Text

"IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY , THE TWENTY SIXTH DAY OF APRIL TWO THOUSAND AND ELEVEN :PRESENT: HON'BLE SRI JUSTICE V.V.S.RAO AND HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NOS: 9090, 9092 and 9103 of 2011 WP.No. 9090 of 2011: Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., ..... PETITIONER AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. .....RESPONDENT Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed herein, the High Court may be pleased to pass an order or direction especially one in the nature of writ of mandamus holding the order of the Respondent dt. 30-03-2010 in F.No. DGIT (Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay 2000-2001 as being illegal, arbitrary and unreasonable and set aside the same and consequently direct the Respondent to grant waiver of interest Rs.48,75,695 to the Petitioner for Ay 2000-01. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATE Counsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOME TAX) WP.No. 9092 of 2011: Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., ..... PETITIONER AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. .....RESPONDENT Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed herein, the High Court may be pleased to pass an order or direction especially one in the nature of writ of mandamus holding the order of the Respondent dt. 10-12-2010 in F.No. DGIT (Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay 1999-2000 as being illegal, arbitrary and unreasonable and set aside the same and consequently direct the Respondent to grant waiver of interest Rs.23,76,542 to the Petitioner. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATE Counsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOME TAX) WP.No.9103 of 2011: Between: M/s. Priya Aqua Farms, ., 6/12, Brodipet,, Guntur., ..... PETITIONER AND The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. .....RESPONDENT Petition Under Article 226 of the Constitution of India praying that in the Circumstances stated in the Affidavit filed herein, the High Court may be pleased to pass an order or direction especially one in the nature of writ of mandamus holding the order of the Respondent dt. 30-03-2010 in F.No. DGIT (Inv.)/Waiver of int.(9)/2009-10 rejecting the waiver petition of the Petitioner for Ay 2001-02 as being illegal, arbitrary and unreasonable and set aside the same and consequently direct the Respondent to grant waiver of interest Rs.80,24,686 to the Petitioner for Ay 2001-02. Counsel for the Petitioner :SRI. K.VASANTKUMAR, ADVOCATE Counsel for the Respondent :SRI. J.V.PRASAD (SC FOR INCOME TAX) The Court at the stage of admission made the following ORDER Sd/- R.L.N.CHARYULU ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, One Fair copy to the Honourable Sri Justice V.V.S.Rao (for his Lordships kind perusal) One Fair copy to the Honourable Sri Justice Ramesh Ranganathan (for his Lordship kind perusal) 1 The Director General of Income Tax (Inv.), . 9th Floor, Aayakar Bhavan,, Basheerbagh,, Hyderabad. .. 2) 3 CCs to SRI. K.VASANTKUMAR Advocate [OPUC] 3) 3 CCs to SRI. J.V.PRASAD (SC FOR INCOME TAX) High Court Of A.P. Hyd. [OUT] 4) 8 LR Copies 5) The Under Secretary, Union of India, Ministry of Law, Justice and Company Affairs, New Delhi. 6) The Secretary, A.P. Advocates Association Library, High Court Buildings, Hyderabad. 7) Two CD Copies. HIGH COURT VVSRJ & RRJ DATED: 26-04-2011 ORDER WP.NOS. 9090, 9092 AND 9103 OF 2011 WRIT PETITIONS ARE DISMISSED AT THE STAGE OF ADMISSION AND WITHOUT COSTS "