Smt. Chelikani Venkata Satya Lakshmi, W/o Late. Rajasekhar Chelikani V. The Union of India, Represented by its Secretary, Ministry of Finance and The Commissioner of Income Tax, Central Circle 3(2) and The Deputy Commissioner Income Tax, Central Circle 3(2) and Tax Recovery Officer, Central Circle 3(2)

WP/7362/2023

AI Insights

The case involves Smt. Chelikani Venkata Satya Lakshmi, the petitioner, who sought judicial intervention under Article 226 of the Constitution of India against the Union of India and other respondents concerning income tax recovery actions. The petitioner challenged the inaction of the revision authority in not scheduling a hearing for her revision application, claiming it was illegal, arbitrary, and violated her constitutional rights under Articles 14, 19(1)(g), and 21. The High Court, after hearing the arguments, allowed the petitioner to withdraw the current writ petition with the liberty to file a new one with a more comprehensive set of prayers.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 816882 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 16-03-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Article 14 of the Constitution of India, Article 19(1)(g) of the Constitution of India, Article 21 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; K CHOUDARY
• Assessee Lawyers: M REDDY
• Keywords: Income Tax; Recovery of dues; Revision authority; Writ of Mandamus; Hearing Date
• Section: 151 CPC

Judgement Text

"[ 3311 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:7362 oF 2023 Smt. Chelikani Venkata Satya Lakshmi, W/o Late. Rajasekhar Chelikani past Director of M/s. Venkata Sai Media Pvt Ltd., F/o. H.No. 8-2-68617l1OlA add B, Road No.12, Banjara Hills, Hyderabad- 500034. ...PETITIONER The Union of lndia, Represented by its Secretary, Ministry of Finance, North Block, New Delhi-1 10001. 2. The Commissioner of lncome{ax, Central Circle 3(2), Aayakar Bhavan , Opposite L.B. Stadium, Bhasheer Bagh, Hyderabail. 3. The Deputy Co_mmissioner lncome Tax, Central Circle 3(2), Aayakar Bhavan , Opposite L.B. Stadium, Bhasheer Bagh, Hyderabad. 4. Tax Recovery Officer, Central Circle 3(2), Aayakar Bhavan , Opposite L.B. Stadium, Bhasheer Bagh, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the ircumstances stated in the affidavit filed therewith, the High Court may be dleased to issue a Writ, order or direction more particularly, one in the nature of Writ of Mandamus declaring the action of the respondent No.2 i.e Revision /uthority in not fixing the date of hearing for deciding the revision filed by writ ner as illegal, arbitrary, violative of Articles 1a, 19(1Xg) and 21 of the itution of lndia,1950. F 2023 I Petition under Section 151 CPC praying that in the circumstances stated ih the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents No.4 in not to take steps to recover the dues from /ersonal assets of the petitioner in consequence of 'proceedings through vide DIN and Order No. ITBA/COM/F/I 712022- 231'1045780673 (1) dated 21 .O9.2022 dending the disposal of the above Writ Petition. Counsel for the Petitioner: SRI M.GOVIND REDDY, ADVOCATE Gounsel forthe Respondent No.1: SRI B.MUKHERJEE REP. SRI GADI ND een: 1 1 C J PRAVEEN KUMAR (Dy. SoLlClToR GENERAL OF tNDtA) ounsel for the Respondent Nos.2 to 4: M/s. K.MAMATA CHOUDARY, Sr. SC FOR INCOME TAX he Court made the following: ORDER ,tr ;#.rr;*r: -@\"' I THE HON'BLE THE CHIEF JUSTIC E UJJAL BHUYAN AND THE HON'BLE SRI JI,STICE N. TUKARAMJI WRIT PETITION No.7362 of 2O23 ORDER: (Per the Hon'bte the Chief Justbe ujjat Bhugan) Heard Mr. M.Govind Reddy, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.l; and Ms. K.Mamata Choudary, learned Senior Standing Counsel, Income Tax Department for respondent Nos.2, 3 and 4. I I 2. After hearing the matter at some length, learned counsel for the petitioner seeks leave to withdraw the writ petition and to frle afresh with a comprehensive prayer portion. 3. Writ Petition is accordingly dismissed on withdrawal with liberty as sought for. No costs. HCJ & NTRJ W.P.No.7362 of 2O23 4. As a sequel, misceilaneous applications pending, if any, in this Writ Petition shall stand closed. i l I //TRUE COPY/' SD/. K. AMMAJI ASSISTANT REGISfrAR SECTION J,1,,.,* One CC to SRI M.GOVIND REDDY, Advocate IoPUCI One CC to SRI GADI PRAVEEN KUMAR (DY. SOLICITOR GENERAL OF rNDIA), Hish Cou rt for the State of Telang OUDARY ana at Hyderabad [OPUC] One CC to M/s. K.MAMATA CH , Advocaie [OPUC] Two CD copres i HIGH COURT DATED: 1610312023 ORDER WP.No.7362 oI 2023 DISMISSING THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS 1 i'1 sl4l (... 1 I F.?f ?[?3 t) '-j y L I I I l c: "