Srinivasa Construction Corporation Private Ltd. V. Union of India and The Principal Commissioner of Income Tax and The Asst. Commissioner of Income Tax / Income Tax Officer(ITO) National Faceless Assessment Centre(NaFAC) and The Asst. Commissioner of Income Tax, Circle -I, Nellore

WP/14738/2024

AI Insights

The case involves Srinivasa Construction Corporation Private Ltd., which filed a writ petition against the Union of India and other respondents challenging an income tax assessment order issued against a defunct partnership firm. The petitioner argued that the assessment was unlawful, illegal, arbitrary, and violated constitutional rights under Articles 14, 19, and 21, as well as principles of natural justice. However, the petition was dismissed due to non-prosecution as neither the petitioner nor their counsel appeared in court on the scheduled dates.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 821749 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 23-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, Section 264 of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PASALA PONNA RAO; GP FOR COMMERCIAL TAX
• Assessee Lawyers: J M NAIDU
• Keywords: Defunct company; Income tax assessment; Principles of natural justice; Writ of Mandamus; Violation of Art 14, 19, 21
• Section: 264; 151; 226

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 14738 OF 2024 Between: Srinivasa Construction Corporation Private Ltd., Registered office D No 8 Peddapadu Village, Kaligiri Mandal Nellore - 524224, Andhra Pradesh Rep. by Its Authorized Director, Bollineni Venkata Ramanaiah S/o. Kondaiah Naidu Aged about 58 years, R/o. Peddapadu Village, Kaligiri Mandal, Nellore Dist Andhra Pradesh - 524224. ...PETITIONER AND 1. Union of India, Rep by its Secretary, Ministry of Finance, Income Tax Department, New Delhi. 2. The Principal Commissioner of Income Tax , Income Tax Department Aayakar Bhavan, Tirupathi - 517501. 3. The Asst. Commissioner of Income Tax / Income Tax Officer(ITO) National Faceless Assessment Centre(NaFAC), Income Tax Department, Ministry of Finance, Government of India, Delhi. 4. The Asst. Commissioner of Income Tax, Ministry of Finance Income Tax Department, Circle -I, Nellore. ...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 an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring the action of the 3 one rd respondent in issuing assessment order against the defunct Srinivasa Construction Company Partnership Firm vide order DIN ITBA/AST/S/147/2021-22/1041583747(1) dated 25.03.2022 which was nd Respondent vide Order under Sec 264 vide DIN confirmed by the 2 ITBA/REV/M/REV7/2023-24/1063640460(1) dated 27-03-2024 unlawful illegal, arbitrary, violative of Art 14,19 and 21 of Constitution of India apart from violation of Principles of Natural Justices and Consequently set- aside the order DIN ITBA/AST/S/147/2021-22/1041583747(1) dated 25.03.2022 which was confirmed by the 2\"*^ Respondent vide Order under Sec 264 vide DIN ITBA/REV/M/REV7/2023-24/1063640460(1) dated 27-03-2024. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition the High Court may be pleased to suspend the operation of order DIN : ITBA/AST/S/147/2021- 22/1041583747(1) dated 25.03.2022 of the 3 confirmed by the 2 ITBA/REV/M/REV7/2023-24/1063640460(1) dated 27-03-2024 pending disposal of the writ petition. rd respondent which is Respondent vide Order under Sec 264 vide DIN ; nd Counsel for the Petitioner: SRI J. M. NAIDU Counsel for the Respondent No.1 : SRI PASALA PONNA RAO (SC FOR CENT GOVT.) Counsel for the Respondent Nos.2 to 4 : GP FOR COMMERCIAL TAX The Court made the following: ORDER APHC010292942024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3487] MONDAY .THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR t PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 14738/2024 Between; Srinivasa Construction Corporation Private Ltd ...PETITIONER AND ...RESPONDENT(S) Union Of India and Others Counsel for the Petitioner: 1.J M NAIDU Counsel for the Respondent(S): 1.PASALA PONNA RAO (SC FOR CENT GOVT.) The Court made the following: ORDER: (per Hon’ble Sri Justice G.Narendar) When the case is called, there is no representation. Even on the previous date of hearing, there is no representation. Neither the petitioner nor the petitioner’s counsel is present. 2 Learned senior standing counsel for R1 to R4 is present. The Writ Petition stands dismissed for non-prosecution. SD/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// SE OFFICER To, 1. One CC to Sri J. M. Naidu, Advocate [OPUC] One CC to Sri Pasala Ponna Rao, (SC for CENT GOVT.) [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. (OUT) Three C.D. Copies. 2. 3. 4. Cnr HIGH COURT DATED:23/09/2024 ORDER WP.No.14738 of 2024 DISMISSING THE W.P. FOR NON-PROSECUTION WITHOUT COSTS "