Thrissur Expressway Limited V. The Income Tax Officer and 4 Others

WP/45144/2022

AI Insights

The case involves Thrissur Expressway Limited, which filed a writ petition against various respondents including the Income Tax Officer, the Principal Commissioner of Income Tax, and others, challenging an attachment notice issued under Section 226(3) of the Income Tax Act, 1961. The notice was related to alleged default in payment of income tax arrears for several assessment years. The petitioner sought to declare the notice arbitrary, illegal, and without jurisdiction, and to suspend it until the disposal of stay petitions. However, following a communication correcting a typographical error in the notice, the petitioner decided to withdraw the writ petition and seek other remedies.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753120 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-12-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K CHOUDARY; GADI KUMAR
• Assessee Lawyers: RAJA RAO SALVAJ
• Keywords: Attachment notice; Income Tax Arrears; Natural Justice; Writ of Mandamus
• Section: 226(3)

Judgement Text

"[ 329s ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) N/ONDAY ,THE NINETEENTH DAY OF DECEI/BER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: Thrissur Expressway Limited, Rep. by its Director fvl Prudhvi Kumar Reddy Registered Off .# 1-80/40/5P/58-65, Shilpa Homes Layout, Gachibowli, H,derabad-32' ...pETrroNER AND 1. The lncome Tax Officer , Ward2(1), 5th Floor, Signature Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(M), RR District, Hyderabad. 2. The Principal Commissioner of lncome Tax Range 2, 6th Floor, Signature Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(tvl), RR District, Hyderabad. 3. The Commissioner of lncome Tax(Appeals), lncome Tax Department National Faceless Appeal Centre ( NaFAC). 4. Union of lndia, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. 5. Axis Bank Limited, Rep. by the Branch lvlanager, Hyderabad. ...RESPONDENTS Petition under A'tlicle 226 of 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 of mandamus or any other appropriate writ, order or direction declaring the action of the 1st respondent in passing attachment notice ITBA/RCV/S/226(3)_112022-23/1047475593(1) daled 1711112022 as arbitrary illegal bad in law without jurisdiction violative of principles of natural justice and to consequently suspend attachment notice ITBA/RCV/S/226(3)_112022- 2311047475593(1) dated 1711112022 until disposal of stay petitions both dated 29tO1t2022 WRIT PETITION NO: 45144 OF 2022 I I I I NO: 1 OF Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay attachment notice tTBNRCVtst226(3)_1/2022_23/tO4747SSg3(1) dated 1711112022 passed by'rst Respondent pending disposar of the writ petition Counsel for the petitioner:SRt. RAJA SHEKAR RAO SALVAJT Counsel for the Respondent No.1to3: Ms.K. MAMATA CHOUDARY(SC FOR INCOME TAX) COUNSEI f,r IhE RE'PONdENI NO.4:SRI. GADI PRAVEEN (DY. SOLICITOR GENERAL OF INDIA) The Court made the following: ORDER I THI] I{ON'BLI]'1'IIE CHIEII IUSI'ICE UiIAI- BI IIIYAN ANI) -I'I IE HON'BI-II SRI IUSTICE C.V.BHASKAR REDDY W.P.No.,15 144