Sanjay Kumar Shaw, Managing Partner V. Union of India, Department of Income-Tax, Rep. by Deputy Director of Income-Tax (Investigation) Rajahmundry and Union of India, Department of Income-Tax, Rep. by Assistant Commissioner of Income Tax (Central Circle), Vijayawada and Union of India, Department of Income-Tax, Rep. by Director General of Income Tax Hyderabad and M/s. Jai Maa Kaali Poultry Products (P) Ltd. and Kumar Pappu Singh, C/o. M/s. Jai Maa Kaali Poultry Products (P) Ltd. and Union of India, Department of Income-Tax, Rep. by Chief Commissioner of Income Tax, Visakhapatnam

WP/18259/2006

AI Insights

The case involves Sanjay Kumar Shaw, the managing partner of M/s. Nishi Egg Center, 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 challenged the search and seizure operations conducted by the Income Tax Department and subsequent orders demanding tax returns and transferring the case. The petitioner alleged these actions were illegal and arbitrary. However, during the court proceedings, the petitioner did not appear, leading to the dismissal of the case for non-prosecution.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 693674 (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: VIJAY PUNNA; DIVYA DATLA
• Assessee Lawyers: A SARMA
• Keywords: Income Tax; Non-prosecution; Search and seizure; Writ petition
• Section: 151 CPC

Judgement Text

"'Iv 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: 18259 OF 2006 Between: Sanjay Kumar Shaw, S/o. Narayanlal Shaw Managing Partner M/s. Nishi Egg Center, Near Y Junction, By-Pas Road, Pydiparru, Tanuku-534211, 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., 0pp. Masjid, Velpur Road, Tanuku-534211. 5. Kumar Pappu Singhs C/o. M/s. Jai Maa Kaali Poultry Products (P) Ltd., 0pp. Masjid, Velpur Road, Tanuku -534211. 6. Union of India, Department of Income-Tax, Rep. by Chief Commissioner of Income Tax, Visakhapatnam, ...Respondents Petition under Article 226 of the Constitution of India praying that in ,tH^ circumstances stated in the affidavit filed therewith, the High Court -^ia^lea^ed to issue an order, direction or a writ one in the nature of ') the action of the respondents 1 to 3 and 6 in cpPducting Search and Seizure operations in respect of the Nishi Egg -Centrfe to which the petitioner is a partner along with 4th and 5th Respondents ii) the action of the department authorizing to conduct search and seizure operations to 4th and 5th Respondents along with Nishi Egg Centre to which the petitioner is a partner iii) the Order dt.24-2-2005 of the may i ■ 6th Respondent in transferring the case of the case of the petitioner to the 2nd Respondent iv) the order dt.29-5-2006 of the 2nd Respondent insisting the petitioner to file the returns v) the proposed action of the 2nd Respondent under notice dt; 13-7-2006 illegal arbitrary CONSEQUENTLY set aside all the search and seizure operations and consequential proceedings initiated against the petitioner by the as respondents 1 to 3 and 6 forthwith I.A. NO: 1 OF 2006fWPMP. NO: 22937 OF 20061 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 stay all further proceedings in pursuance of the Proceedings dt. 13-7-2006 of the 2nd Respondent, forthwith Counsel for the Petitioner: SRI A SRINIVASA SARMA Counsel for the Respondents No.1 to 3: SRI VIJAY KUMAR PUNNA Counsel for the Respondent No.6: M/S. DIVYA DATLA The Court made the following: Order ■- V* APHC010215742006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] FRIDAY. THE TWENTY EIGHTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE % PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA I AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.18259 of 2006 Between: I.Sanjay Kumar Shaw, S/o. Narayanlal Shaw, Managing Partner M/s. Nishi Egg Center, near Y Junction, By-pass road, Pydiparru, Tanuku-534211, West Godavri District. ...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) 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. 2 WP 18259_2006 Hence, the writ petition is dismissed for non-prosecution. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/- G HELA NAIDU ASSISTANT REGISTRAR SECT^^^^JCER 1 //TRUE COPY// To, / 1. One CC to SRI A SRINIVASA SARMA Advocate [OPUC] 2. One CC to SRI VIJAY KUMAR PUNNA Advocate [OPUC] 3. One CC to M/S. DIVYA DATLA, Advocate [OPUC] 4. Three CD Copies r 'v HIGH COURT BKB DATED:28/03/2025 ORDER WP.No.18259of2006 g 19 MAY 2025 ^^SSSPATCV*^^ DISMISSING THE WP FOR NON PROSECUTION WITHOUT COSTS "