ANDHRA PRADESH HOUSING BOARD, V. COMMISSIONER OF INCOME TAX (APPEALS)-I AND ANOTHER,

WP/1399/2008

AI Insights

The case involved a petition under Article 226 of the Constitution of India, where the petitioner, R. Meena, representing the Andhra Pradesh Housing Board, sought a writ of mandamus to stay the collection of a disputed tax following an assessment order dated 4-12-2007. The respondents included the Commissioner of Income Tax (Appeals)-I and the Assistant Commissioner of Income Tax, Circle 5(1). The primary legal contention revolved around the validity of the tax assessment and the subsequent collection efforts. However, during the proceedings, the petition was declared infructuous, leading to its dismissal without any order on costs.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753132 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 25-11-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: ROHAN ALOOR
• Keywords: Infructuous; Mandamus; Writ petition; Stay of Tax Collection
• Section: 151; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY ,THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 1399 OF 2OO8 [ 32s5 ] derabad - 500 001 , .R. Meena, S/o. Sri ...PETITIONER Between Andhra Pradesh Housing Board, \"Gruhakalpa\", M.J. Road, Hy Rep. by its Vice Chairman and Housing Commissioner, [vlr. B K.L. [/eena, Aged about 48 years, R/o. Hyderabad. AND 'l . The Commissione of lncome Tax (Appeals)-l , Hyderabad. 2. Assistant Commissioner of lncome Tax, Circle 5(1), 6th Floor, Aayakar Bhavan, Basheerbagh, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order especially in the nature of mandamus staying the collection of the disputed tax pursuant to the assessment order dated 4-12-2007 passed by Respondent No.2 l.A. NO: 2 OF 2008(WPMP. NO: 1669 OF 2008) 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 pass an order staying the collection of the disputes tax pursuant to the assessment order dated 4-12-2OO7 passed by Respondent No.2 l.A. NO: 1 OF 2008 P. NO: 523 OF 2008) Between: Assistant Commissioner of lncome Tax, Circle 5(1), 6th Floor, Aayakar Bhavan, Basheerbagh, Hyderabad. AND 1. The Commissicne of lncome Tax (Appeals)-l , Hyderabad ...PETITION ER/RESPONDENT erabad - 500 B.R. Meena, 2. Andhra Prades r Housing Board,\"Gruha Kalpa'' M.J. Road, Hyd 001, Rep. by its Vice Chairman and Housing Commissioner, Mr. S/o. Sri K.L. Meena, Hyderabad. i l , I ,., RESPONDENTS/PETITIONER Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed n support of the petltion, the High Court may be pleased to vacate the interim stay Granted in WPMP No. 1669 of 2008 in WP No. 1399 of 2008 dt 29-1-2008 Counsel for the Petitioner:SRl. ROHAN ALOOR Counsel for the Respondents: SRI.J. V. PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION No. 1399 of 2OO8 ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhugan) Heard Mr. Rohan Aloor, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel, Income Tax Department for the respondents. 2. Learned counsel for the petitioner submits that the writ petition has become infructuous. 3. In view of above, Writ Petition is dismissed as infructuous. However, there shall be no order as to costs. 4. Miscellaneous applications pending, if any, in this Writ Petition shall stand closed. SD/-T.J AYASREE ASSISTANT REGISTRAR //TRUE COPY// SECTIO OFFICER To, 1. One CC to SRI ROHAN ALOOR' Advocate IOPUCI 2. one cc to sRr. J. v pensno (sc FoR TNC.ME TAX) ,Advocate [opUC] 3. Two CD copies BM BS Y HIGH COURI DATED:25111t2022 ..1 ORDER WP.No.1399 c,f 2008 DISMISSING THE W.P. AS INFRUCTUOUS WITHOUT COSTS. 'r. E !i TAI5 2 7 0E[ 20zz ? z o g'r ,. *5 w "