Sri Ramanuja Shasrabdi Jiva Gurukulam, Palamakul Post, V. Union of India

WP/23967/2021

AI Insights

The case involved Shasrabdi Jiva Gurukulam, the petitioner, who filed a writ petition against various respondents including the Union of India and several officials from the Income Tax Department. The petition challenged an order dated 20/09/2021 concerning the assessment year 2018-19, claiming it was void, illegal, arbitrary, and violative of Article 14 of the Constitution of India and principles of natural justice. The petitioner sought to set aside the order and remand the assessment to the jurisdictional assessing officer. Additionally, the petitioner filed several interim applications seeking stays on proceedings and production of certain documents. However, during the proceedings, the petitioner decided to withdraw the writ petition to pursue alternative remedies under the statute.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 674544 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 20-09-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Article 14 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K MAMATA CHOUDARY
• Assessee Lawyers: NAGA DEEPAK
• Keywords: Assessment Order; Faceless assessment; Income Tax; Natural Justice; Penalty notice; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) TUESDAY. THE TWENTIETH DAY OF SEPTEN/BER TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C. V. BHASKAR REDDY WRIT PETITION NO: 23967 OF 2021 Between: ,{i f gmqn.ujq Shasrabdi Jiva Gurukulam, palamakul post,, Sri Ram Naoar Muchintal Vrltage Ranga Reddy -50932'5, Tetanqana nuibr\"lurGi t,i'iii autnonzed stgnatory IVlr. T. Snnrvasa Krishna, S/o. L Rangaiharyulu ..,PETITIONER AND I 2. J. 4. 5. 6. 7. B. Union of lnd.ia, represented by rts Secre^tary, Department of Revenue, Ministry of Finance, North Btock, New-Delhi -1 10OO'1. Assistant Commissioner of Income Tax, National E_Assessment Center, flooq Nl 401 ,2nd Ftoor, Jawahartal liehru Stadrum, Delhi_ 1i0OO3. - ' uepury uommrssroner of lncome Tax, National E-Assessment center, Room Ng Qt 2nd Floor, Jawaharlat Nehru'Stadium, Oeihi-f f OOOS Joint Commissioner of lncome Tax, National E_Assessment Center, Room llq.L01 2nd Floor, Jawaharlat Nehru Stadium Oetni_- ttOOOS. Additional commisioner of rncome Tax, Nationar E-Assessment center, Room No ^401, 2nd Ftoor, Jawaharlal Nefrru StaOium, -Delhi_ 11000i.- ' ASSrsIant uommtsstoner of lncome Tax, Exemption Circle 1(1). Hvderabad fgyk?l Fhryql, opposite LB Stad ium, basneer algh, rrvoe'r'Joi,i.- -' \"\"\"\" r ne Nattonat l-aceless Assessment Centre, Room tlo. +6t, 2nd Floor, Eramp, Jawaharlal Nehru Stadium, Delhi -110003 Central Board of Drrect Taxes, Department of Revenue, Ministry of Finance ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, order or Direction more particurarry in the nature of a writ of Mandamus decraring the impugned order dated 2orogr2o21 for Ay 20.r g-19 in PAN AAKAS2S9TK bearing Order No |TBA/AST/S/14 3(3)t2021_ 2211035733467 (1) as being void,-iilegar arbitrary, viorative of Articre .r4 of the constitution of lndia and vrolative of principles of Natural Justice and consequently set aside the same and remand the assessment to the Jurisdiction Assessing officer in a non-faceress mode in accordance with the directions of the I I central Board of Drrect Taxes dated 06109/2021 and order dated 22loglzo21 ro carry out a de-novo Assessment IANO:1OF 2021 Petition under section r 5'l 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 proceeding and conseguential actions incruding collection of tax pursuant to the impugned order dated 2o/091202i f or Ay 20 18-1 9 in pAN AAKAS2597K bearing order No rrBA/AST/s/'r4 3(3)12021 -22r 103s733467(1 ) lA NO: 2 OF 2021 Petition under section '1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the operation of the penalty notice dated ITBA/PN L/S/27 O At202 1 - 22 t 1 0357 335 17 (1 ) 2010912021 bearing DtN lA NO: 3 OF 2021 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 direct the Respondents to produce the chat history of the video conference held on 0810912021 Counsel for the Petitioner: SRI NAGA DEPAK, COUNSEL FOR M/s. R.S. ASSOCIATES Counsel for Respondents; Ms. K. MAMATA CHOUDARY, The Court made the following: ORDER t I I THE HON'BLE THD CHIEF JUSTICE UJJAL BH[]\"TAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY ORDER: Per the tlotbte the ClrrcJ Justice Ujjut Bhugan) 2. Learned counsel for the petitioner on instruction submits that petitioner would like to avail the alternative remedy as provided under the statute. Therefore, petitioner seeks leave to withdraw the writ petition. 3. [n view ol the above, writ petition IS dismisse d on withdrawal. Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. SD/.I.NAGALAKSHMI DEPUTY REGISTRAR ,TRUE COPY// qD SECTION OFFICER To'1. On\" CC to M/s. R S. Associates Advocate [OPUC] 2. One CC to IVls. K. Mamata Choudary, Advocate(OPUC) 3. Two CD Copies 4. One Spare Copy IMBC sBot'< g W&tr lerlrfau rp.ZA96Z of 2O2L Heard Mr. Naga Deepak, learned counsel for the petitioner and Ms. K. Mamata Chowdary learned counsel for the respondents. I I v {, .J !) HIGH COURT DATED: 2010912022 t. 13 (t ORDER WP.No.23967 of 2021 DISMISSING THE WRIT PETTTION AS WITHDRAWN, WITHOUT COSTS /feQ Qr,.e''.,Xf "