Sri Challam Raju Venkata Seshaiah Choultry, V. The Income Tax Officer,

WP/25649/2022

AI Insights

The case involved Sri Challam Raju Venkata Seshaiah Choultry, represented by its Executive Officer, Sri M. Satya Prasada Babu, who filed a writ petition against the Income Tax Officer and the Principal Commissioner of Income Tax, challenging an order dated 07.04.2022 under Section 148A(d) of the Income Tax Act, 1961. The petitioner sought to declare the order as arbitrary, illegal, unjust, and in violation of the principles of natural justice, and requested it to be set aside. However, during the proceedings, a favorable order was issued to the petitioner by the Assessing Officer, rendering the writ petition infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 750454 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 22-02-2024
• 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: VIJAY KUMAR PUNNA
• Assessee Lawyers: C SINDHU KUMARI
• Keywords: Assessment Year 2015-16; Income Tax; Natural Justice; Quash; Writ of Mandamus
• Section: 148A(d)

Judgement Text

"»- IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY ,THE TWENTY SECOND DAY OF FEBRUARY TWO THOUSAND AND .TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 25649 OF 2022 Between: Sri Challam Raju Venkata Seshaiah Choultry, Rep. by its Executive Officer, Sri M. Satya Prasada Babu S/o Sambasiva Rao, Samarangam Chowk, Park Road, Vijayawada.520 001. ...Petitioner AND 1. The Income Tax Officer, Ward No.I (1), Vijayawada. 2. Principal Commissioner, Income Tax, Revenue Colony, Siddhartha Public School Road, Moghalrajapuram, Vijayawada ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or order or declaration declaring that the order dated 07.04.2022 of the Income Tax Officer, Ward No.I (1), Vijayawada, for the Assessment year 2015-16 bearing DIN/Notice No. ITBA/AST/F/148(A) / 2022-23 /1042643209 (1) under Sec.148A (d) of the Income Tax Act, 1961 in the matter of Sri Challam Raju Venkata Seshaiah Choultry, Samarangam Chowk, Vijayawada, (PAN No.AAJTS6174Q) as arbitrary, illegal, unjust and as in violation of principles of natural justice and is liable to be set asided / quashed and consequently set aside / quash the impugned order * dated 07/04/2022 of the Income Tax Officer, Ward No.I (1), Vijayawada, i .:'|he.matter of Petitioner choultry /; --3 / ;/ IaIiQ: il OF 2022 ' i U ' r .: :s». 7. Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order dated 07/04/2022 of the 1®‘ Respondent herein under Sec.148(A) (d) of the Income Tax Act, 1961 bearing No.lTBA/AST/F/148(A) / 2022-23 /1042643209 (l)of petitioner Sri Challam Raju Venkata Seshaiah Choultry, Samarangam Vijayawada Chowk, Counsel for the Petitioner M/s. C.SINDHU KUMARI :SRI S.S.PRASAD, SENIOR COUNSEL FOR Counsel for the Respondents: SRI VIJAY KUMAR PUNNA, SC FOR INCOME TAX The Court made the following: ORDER IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY ,THE TWENTY SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT honourable SRI JUSTICE RAVI NATH TILHARI honourable SRI JUSTICE HARINATH.N WRIT PETITION NO: 25649 OF 202^ APHC010417442022 [3464] THE THE Between: SRI CHALLAM CHOULTRY, RAJU VENKATA SESHAIAH ...PETITIONER(S) AND THE INCOME TAX OFFICER AND OTHERS Petitioner(s):SRI. C SINDHU KUMARI RESPONDENT(S) • • • Counsel for the Counsel for the Respondents: SC FOR INCOMETAX The Court made the following: .S.Prasad, learned counsel for the petitioner submits that in Sri S view of the subsequent order, detailed order passed by Assesses in petitioner’s favour. Officer during the pendency of the writ petition the cause does not survive to prosecute the petition in further. The has been rendered infructuous. Sri Vijay Kumar Punna, learned Standing Counsel for the respondents has no objection to the aforesaid prayer. Recording the same, the writ petition same 2. is dismissed as 3. infructuous. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. Sd/- B. PRASADA RAO ASSISTANT REGISTRAR CJA SECTION OFFICER //TRUE COPY// To, 1. One CC to Sri S.S.Prasad, Senior Counsel [OPUC] One CC to M/s. Sindhu Kumari, Advocate [OPUC] One CC to SR Vijay Kumar Punna, SC for Income Tax Three CD Copies 2. 3. [OPUC] 4. PSR HIGH COURT V ' / r / DATED:22/02/2024 ORDER WP.No.25649 of 2022 DISMISSING THE WRIT PETITION AS INFRUCTUOUS WITHOUT COSTS "