Sri Vallabhaneni Sudhakar Chowdary, V. Pr. Commissioner of Income-tax,

WP/24858/2018

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The case involves a writ petition filed by Sri Vallabhaneni Sudhakar Chowdary against the centralization of his income tax case from Vijayawada to Bengaluru, as ordered by the Income Tax authorities under Section 127 of the Income Tax Act, 1961. The petitioner challenged the order, claiming it was illegal, arbitrary, burdensome, and unsustainable in law. However, during the hearing, the petitioner's counsel declared the petition as infructuous, leading to its dismissal without any further consideration of the substantive issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 726162 (HC-AMARAVATI)
• Appeal Type: Others
• Pronouncement Date: 08-07-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY KUMAR PUNNA
• Assessee Lawyers: A V RAM
• Keywords: Arbitrary; Centralization of Case; Illegal; Income Tax; Quash order; Unsustainable; Writ of Mandamus; Burden
• Section: 127

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) MONDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G NARENDAR AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 24858 OF 2018 Between: Sri Vallabhaneni Sudhakar Chowdary, 59-7-3A, Acharya Ranga Street, Ramachandra Nagar, Vijayawada. ...Petitioner AND 1. Pr. Commissioner of Income-tax, Vijayawada 1 St Floor, SVR Plaza D.No.40-6-15, Revenue Colony, Siddartha Public School Moghalrajapuram, Vijayawada-520010, AP. Road, 2. Director General of Income-tax (Investigation), 3 Queens Road, Bangalore-560001. 3. ACIT, Circle 3(1), Vijayawada, CR Buildings, VP Siddartha Public School Road, Moghalraj Puram, Vijayawada, AP. 4. ACIT, Central Circle 2(1), Bengaluru, C R Building, Queens Road, Bangalore-560001 rd Floor, C R Building, ...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 pass an order or direction especially one in the nature of writ of mandamus holding that the 1®* Respondents order dated 27-11-2017 in F.No. JURISDICTION/PLCIT/VJA/2017-18, passed under section 127 of the Income Tax Act, 1961, centralising the petitioners case from 3 Respondent at Vijayawada to 4^^ Respondent at Bengaluru as being illegal, arbitrary, burdensome and unsustainable in law apart from being violative of the ratio of the law handed down by this Honble Court and Honble Supreme Court, and consequently quash such order. rd lA NO: 1 OF 2018 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 against the Petitioner, pursuant to the 1st Respondents order dated 27-11-2017 F.No. JURISDICTION/Pr.CITNJA/2017-18, passed under section 127 of the Income Tax Act, 1961, centralising the petitioners case from 3 Respondent at Vijayawada to 4th Respondent at Bengaluru. in rd Counsel for the Petitioner: SRI A V RAGHU RAM FOR SRI K VASANTKUMAR Counsel for the Respondents: VIJAY KUMAR PUNNA The Court made the following: Order 1 HON’BLE SRI JUSTICE G.NARENDAR ► AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO c WRIT PETITION N0.24858 of 2018 t ORDER:- (per Hon’ble Sri Justice G.Narendar) The Writ Petition is filed seeking direction especially one in the nature of writ of mandamus holding that the order of the respondent No. 1 vide F.No.JURISDICTION/Pr.CITA/JA/2017- 18, dated 27.11.2017, passed under Section 127 of the Income centralising the petitioner’s case from the Tax Act, 1961 Respondent No.3 at Vijayawada to the Respondent No.4 at Bangalore, as being illegal, arbitrary, burdensome and unsustainable in law. Today when the matter is taken up for hearing. 2. Sri. A.V. Raghu Ram, learned counsel, appearing on behalf of the learned counsel for the petitioner, submits that the Writ Petition is rendered as infructuous. Placing the said submission on record, the Writ Petition is 3. dismissed as infructuous. No order as to costs. ^ ■ 2 A; As a sequel thereto, the miscellaneous petitions, if any pending in this Writ Petition shall stand closed. SD/- P VENKATA RAMANA JOINT REGISTRAR SECflON OFFICER //TRUE COPY// To, 1. PrI. Commissioner of Income-tax, Vijayawada 1®* Floor, SVR Plaza, D.No.40-6-15, Revenue Colony, Siddartha Public School Road, Moghalrajapuram, Vijayawada-520010, AP. 2. Director General of Income-tax (Investigation), 3^^ Floor, C R Building, Queens Road, Bangalore-560001. 3. ACIT, Circle 3(1), Vijayawada, CR Buildings, VP Siddartha Public School Road, Moghalraj Puram, Vijayawada, AP. 4. ACIT, Central Circle 2(1), Bengaluru, C R Building, Queens Road, Bangalore-560001 5. One CC to SRI K Vasantkumar, Advocate [OPUC] 6. One CC to SRI Vijay Kumar Punna, (SC FOR INCOME TAX) [OPUC] 7. Three CD Copies svp i' HIGH COURT DATED:08/07/2024 ORDER ?p 2 6 NOV 20?'t ^ Current Section . *s£^spatch^*»^ WP.No.24858 of 2018 •1^ o * to THIS W.P. IS DISMISSED AS INFRUCTUOUS WITHOUT COSTS "