Sohini Developers LLP V. Union of India

WP/29217/2021

AI Insights

The case involves Sohini Developers LLP, represented by Mr. B. Subba Reddy, who filed a writ petition against the Union of India and other respondents challenging an assessment order and a penalty notice issued by the Income Tax Department. The petitioner sought to declare the assessment order as void, illegal, and arbitrary, claiming violations of Article 14 of the Constitution and principles of natural justice. After initial hearings, the petitioner decided to withdraw the writ petition to avail themselves of the appellate remedy under the Income Tax Act.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 676500 (HC-HYDERABAD)
• Appeal Type: Others
• Pronouncement Date: 17-11-2021
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; A RADHA KRISHNA
• Assessee Lawyers: S RAVI
• Keywords: Arbitrary; Assessment Order; Illegal; Void; Without Authority of Law; Writ of Mandamus; Violative of Article 14; Violative of Principles of Natural Justice
• Section: 151; 246.4

Judgement Text

"H,GH COURIFOR IHE SI rsiiliJr'd,1rE,T .l,.r.#\"u*flf AT H y D E R AB AD WEDNESDAY HE SE n vo rio uslilli,?l#pf I\"ri^F v E M B E R PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO; 2921 7 0F 2021 Sohini Developers LLp, Ft Nanakramguda, Hyderabad Partner Mr. B. Subba Reddy, R/o. Hyderabad Between: AND 1 2 at No 1]!, Sri Sai Gayatri Towers, Above SBI Bank, - 500 088, Telangana Represented by its Desiqnated S/o. Late B Gopal Reddy, Aged about 52'years, \" ...PETITIONER U,nion of lndia, representedty its Seg1etary, Department of Revenue, Ministry of Finance, North Block, New Delhi -1 1000'1 .' Assistant/Deputy/Joint/Additional Commissioner of lncome Tax, National E-Assessment Center, Room No.401, 2nd Floor, Jawaharlal Nehru Stadium, Delhi- 1 10003. 3. The National Faceless Assessment Centre, Room No. 401, 2nd Floor, Eramp, Jawaharlal Nehru Stadium, Delhi - 110 003. ...RESPONDENTS Petition under Article 226 ot 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 more particularly in the nature of a writ of mandamus declaring assessment order bearing DIN No.ITBA/AST/S1143(3)12021' 2211035886637(1) dated 25-09-2021 passed by the Respondent No.2 as being void, illegal, arbitrary, without authority of law, violative of Article 14 of the constitution of lndia and violative of Principles of Natural Justice and consequently set aside the sa me lA NO: 1 OF 202'l 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 including collection of tax pursuant to the assessment order bearingDlNNo.ITBA/AST/S1143(3)t2021-2211035886637(1)dated25.09-2021 passed by ResPondent No.2. lA NO: 2 OF 2021 PetitionunderSectionl5lcPCprayingthatinthecircumstancesstatedinthe affidavitfiledinsupportofthepetition,theHighCourtmaybepleasedtostayall furtherproceedingspursuanttothepenaltynoticebearingDlNNo.ITBA/PNL/S/ 271A C(1)12021-22/1035886696(1) dated 25-Og-2O21passed by Respondent No'2' Counsel for the Petitioner: SRI S. RAVI, SENIOR COUNSEL FOR sRl. R.S. ASSOCIATES Counsel for the Respondent No.1: SRI NAMAVARAPU RAJESHWAR RAO' ASSISTANT SOLICITOR GENERAL Counsel for the Respondent Nos'2 & 3: SRI A' RADHA KRISHNA SENIOR S.C. FOR INCOME TAX DEPARTMENT The Court made the following: ORDER I TO NOLI RAB LE SITI .' USTICI' UJ JA L BI'I I.,] Y T ANI) I ION O U IIA I} LE DII.J U STIC I], CTII LLA KU II S I. MA I.ATHA W.l'.No.29217 OF 2021 -DERT fro, gon'ble Sri Justice lJijal Bhuyan) We have heard Mr.S.Ravi, leamed Senior Counsel for the petitioner and M-r.A.Radha Krishna, Ieamed Senior Standing Counsel for the Income Tax Department. 2. After hearing the matter for some time, learned Senior Counsel for the petitioner seeks leave to withdraw the writ petition so as to avail the remedy of filing appeal before the Commissioner of Income Tax (Appeals) under Section 246.4 ofthe Income Tax Act, 1961. 3. Liberty, as sought for, is granted. The writ petition rvas filed on 22.10.2021 and is withdrawn today i.e., 17.1 l.20Zl. Appellate authority may consider condoning this period while considering the appeai that may be filed by the petitioner. 4. Writ petition is disposed of. 5. Miscellaneous applications, if any pending, shall stand closed. 6. No costs. SD/.K.VENKAIAH ,TRUE COPY// ASSISTANT REGIST SECTION OFFICER To, 1 I:irtflfl:L:3,\"'-\"83lp-?if\"rt T:'enue' Ministry or Finance' Union or India, 2. The AssistanvDeputy/JoinuAdditional commissioner of lncome Tax, National E_ Assessment center, Room No. 401 , 2nd Froor- Jiwanartai -t tetrruti\"',ii,ilr.'ti\"-rr.,l 'l 10003. 3 4 5 6 The National Faceless Asselsment Centre, Room No. 401, 2nd Floor, Eramp, J^awahartat Nehru Stadium, Dethi - t iO ObS' 9ne 99 to Sri. R.S. Associates, Advocate IOPUCI une cc to sri Namavaraou Rajeshwar Rao, Assidtant soricitor Generar [opucl .o:fe 9^9 to Sri A Radha Krishn'a-, S;;;;5.i.'i;'i;;;;; i;;\"D\"r;,tlr?ni, --, loPUCl Two CD Cooies One Spare bopy 7 B CHR p HIGH COURT DATED:1711112021 ORDER W.P.No.29217 of 2021 x ! DISPOSTNG OF THE WRIT PETITION WITHOUT COSTS 0g DECzoil TA s $E 1 * e q c o .4 , .6 o "