THE ANDHRA UNIVERSITY STAFF COOPERATIVE SOCIETY LTD V. THE INCOME TAX OFFICER

WP/9696/2024

AI Insights

The case involves The Andhra University Staff Cooperative Society Ltd as the petitioner, challenging the proceedings dated 07.12.2021 by the Income Tax Department and other respondents. The petitioner sought a writ of mandamus to declare these proceedings null and void, claiming they were violative of natural justice and beyond jurisdiction. Additionally, the petitioner requested the release of a refund and expedited disposal of appeals by the Commissioner of Income-tax (Appeals). The court heard arguments from both sides and considered the relevant government memorandums that allow the assessing officer to grant a stay of demand under certain conditions until the first appeal is disposed of. The court's decision focused on procedural compliance and the opportunity for the petitioner to seek relief through the appropriate administrative channels.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 750429 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 01-05-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P KUMAR; STANDING COUNSEL FOR CENTRAL GOVERNMENT
• Assessee Lawyers: C RAO
• Keywords: Income Tax; Natural Justice; Stay of demand; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIRST DAY OF MAY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI THE HON’BLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 9696 OF 2024 Between; 1. The Andhra University Staff Cooperative Society Ltd, T A U Campus, Visakhapatnam-530003, Andhra Pradesh. Reptd. by its Manager Sri. R.V. Ramana. ...PETITIONER AND 1. The Income Tax Officer, Ward-3 (3), Infinity Towers, Sankaramatam Road, Visakhapatnam-530016, Andhra Pradesh. 2. The Principal Commissioner of Income-tax, 2nd Floor, Aayakar Bhavan, Dabagardens, Visakhapatnam-530020 3. The Commissioner of Income-tax (Appeals), National Faceless e- Appeal Centre, New Delhi. 4. The Union of India, rep. by its Principal Secretary, Ministry of Finance, Income-tax Department, New Delhi-110 001. *■ 5. The Branch Manager, State Bank of India, AU Campus, Andhra University, Waltair, Visakhapatnam-530003 6. The Branch Manager, Syndicate Bank, (Now Canara Bank), AU Campus, Andhra University, Waltair, Visakhapatnam-530003 7. The Branch Manager, Andhra Bank, (Now Union Bank of India), AU Campus, Andhra University, Waltair, Visakhapatnam-530003 ...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 Direction declaring the proceedings dated 07.12.2021 as null and void, violative of the principles of natural justice and contrary to the provisions of the Act, 1961 without jurisdiction, and consequently set- aside/quash the and proceedings dated 07.12.2021 and (b) also direct the and 2'\"'^ respondents to release the refund pursuant to the letter dated 12.04.2024 and (c) direct the 3'''^ respondent to dispose the appeals at the earliest under the Act, 1961. St 1 lA NO: 1 OF 2024 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 order stay of proceedings dated 07.12.2021 pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI C SANJEEVA RAO Counsel for the Respondents Nos. 1 to 3 : SRI P. VIJAY KUMAR, Standing Counsel for Income Tax. Counsel for the Respondents No.4: Standing Counsel for Central Government. The Court made the following: ORDER APHC010191862024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3481] WEDNESDAY ,THE FIRST DAY OF MAY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 9696/2024 Between: ...PETITIONER The Andhra University Staff Cooperative Society Ltd AND ...RESPONDENT(S) The Income Tax Officer and Others Counsel for the Petitioner: 1.CSANJEEVA RAO Counsel for the Respondent(S): 1. The Court made the following: ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari) Heard Sri C. Sanjeeva Rao, learned counsel for the petitioner and Sri Vijay Kumar Punna, learned Senior Standing Counsel for IncomeTax. After arguing at some length Sri C.Sanjeeva Rao, learned counsel for the petitioner submits that in view of Office Memorandum dated 29.02.2016 r/w. Office Memorandum dated 31.07.2019 of Government of India under 2. which the Assessing Officer has the power to grant stay of demand till disposal of the first appeal on certain conditions, the petitioner wants to approach the said authority which may consider and take decision petitioner’s grievance. on 3. Learned counsel for the respondent has no objection to such prayer. Considering the aforesaid, this writ petition is being disposed of finally, with the observation that the petitioner may approach the assessing officer/competent authority by filing proper application for stay of demand till the pendency of the appeal. If any such application is filed, the same shall be considered and decided expeditiously, by the Assessing Officer in accordance with law. 4. Learned counsel for the petitioner submits that 20% of the disputed amount has already been recovered from the petitioner. If it is so, the same may be mentioned in the application to be filed before the authority aforesaid. 5. as No orders as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. SDI- P.U.V.BHASKARA RAO ASSISTANT [REGISTRAR SECTION OFFICER //TRUE COPY// To, 1. The Income Tax Officer, Ward-3 (3), Infinity Towers, Sankaramatam Road, Visakhapatnam-530016, Andhra Pradesh. 2. The Principal Commissioner of Income-tax, 2nd Floor, Aayakar Bhavan, Dabagardens, Visakhapatnam-530020 3. The Commissioner of Income-tax (Appeals), National Faceless e-Appeal Centre, New Delhi. 4. The Union of India, rep. by its Principal Secretary, Ministry of Finance, Income-tax Department, New Delhi-110 001. 5. One CC to SRI C SANJEEVA RAO Advocate [OPUC] 6. One CC to SRI P. VIJAY KUMAR, Advocate [OPUC] Standing Counsel for Income Tax. 7. One CC to Standing Counsel for Central Government. 8. Three CD Copies I HIGH COURT DATED:01/05/2024 ,| ' J ORDER WP.No.9696 of 2024 DISPOSING THE WP WITHOUT COSTS "