Kasyap Developers Pvt. Ltd., V. The Income Tax officer,

WP/31661/2010

AI Insights

The case involved Kasyap Developers Pvt. Ltd., represented by Uppalapati Sukumar Varma, as the petitioner, challenging an order of attachment issued by the Income Tax Officer, Ward-3(2), Visakhapatnam. The attachment was on a property described as vacant land admeasuring 5727.22 sq. yds. The petitioner sought a writ of mandamus under Article 226 of the Constitution of India, claiming the attachment was illegal, unreasonable, and arbitrary. However, before the court could address these issues, the petitioner informed the court through his counsel that the matter had become infructuous as the demand had been complied with, leading to the dismissal of the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 768570 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 08-07-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GP FOR REVENUE; S R ASHOK
• Assessee Lawyers: Y RATNAKAR
• Keywords: Illegal Attachment; Infructuous; Vacant Land; Writ of Mandamus
• Section: 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 31661 OF 2010 Between: The Director Uppalapati Sukumar Varma, Kasyap Developers Pvt. Ltd., Regd.Office No. 54-15/1/27, G.F J.R. Enclave, Near Balayesu Church, Seethammadhara, Visakhapatnam 530 013, A Company incorporated under the Companies Act, 1956. ...PETITIONER AND 1. The Income Tax officer, Ward-3(2), Ranga-3, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. 2. The Joint Sub Registrar, Registration Department, Near Super Bazar, Visakhapatnam. 3. The'Commissioner of Income Tax -I, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. 4. The Additional Commissioner of Income Tax, Range-3, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. r 4^ 5. U.V. Ramana Murthy Raju, D.No. 50-118-1/7, N.C. Layout . .. ^ Seethammadhara, Visakhapatnam-530 013. ... ({ «r . ...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 a writ, in the nature of writ of mandamus or any other writ, order or direction declaring that the order of attachment bearing No.lTO/W-3(2)/VSP/10-11, dt. 10.11.2010 issued by the Respondent No.1 attaching the property being vacant land admeasuring 5727.22 sq. yds in Town Survey No.1032-B, Block No.45, Beside Hotel Meghalaya, Waltair Ward in Division No.18, Ramnagar, Visakhapatnam as illegal, unreasonable and arbitrary. I.A. NO: 1 OF 2010(WPMP. NO: 40255 OF 2010) 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 suspend the operation of impugned order of attachment bearing No.lTO/W-3(2)/VSP/10-11, dt. 10.11.2010 issued by the Respondent No.1 attaching the property being vacant land admeasuring 5727.22 sq. yds in Town Survey No.1032-B, Block No.45, Beside Hotel Meghalaya, Waltair Ward in Division No.18, Ramnagar, Visakhapatnam Counsel for the Petitioner: SRI. Y RATNAKAR Counsel for the Respondents 2: GP FOR REVENUE Counsel for the Respondents 1, 3 & 4: Mr. S. R. ASHOK (SC for IT Department) The Court made the following: ORDER 1 HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION N0.31661 of 2010 ORDER:- (per Hon’ble Sri Justice G.Narendar) Heard Sri. B.V.S. Chalapati Rao learned counsel appearing on behalf of Sri. Y. Ratnakar, learned counsel for the petitioner. Sri. B.V.S. Chalapati Rao, learned counsel, submits that he has been instructed by the learned counsel for the petitioner to submit that the Writ Petition has been rendered as infructuous and that the petitioner has complied with the demand. Copy of the letter addressed by Sri. Y. Ratnakar, learned counsel for the petitioner to Sri.B.V.S. Chalapati Rao, learned counsel, and the letter addressed by the petitioner to his counsel are also placed on record. Submission is placed on record and the Writ Petition is dismissed as infructuous. No order as to costs. 2 As a sequel thereto, the miscellaneous petitions, if any pending in this Writ Petition shall stand closed. Sd/- V DIWAKAR DEPUTY REGISTRAR [i SECTION efpFICER i 1 //TRUE COPY// To, The Income Tax officer, Ward-3(2), Ranga-3, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. The Joint Sub Registrar, Registration Department, Near Super Bazar, Visakhapatnam. The Commissioner of Income Tax -I, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. The Additional Commissioner of Income Tax, Range-3, Aayakar Bhavan, Daba Gardens, Visakhapatnam-530 020. One CC to SRI Y Ratnakar Advocate [OPUC] Two CCs to GP FOR REVENUE, High Court Of Andhra Pradesh. [OUT] One CC to SRI S R ASHOK (SC FOR ITAX) Advocate [OPUC] Three CD Copies. 1. 2. 3. 4. 5. 6. 7. 8. HIGH COURT DATED: 08/07/2024 ORDER WP.No.31661 of 2010 DISMISSING THE WP AS INFRUCTUOUS "