Varija Kottapalli V. The Principal Commissioner of Income Tax-I

WP/15646/2022

AI Insights

The case involves Varija Kottapalli, the petitioner, who sought to challenge the notices issued by various income tax authorities under the Income Tax Act, 1961, for the Assessment Year 2017-18. The notices were related to the reopening of the assessment, which the petitioner claimed was without jurisdiction and arbitrary. However, during the proceedings, the petitioner decided to withdraw the current writ petition and file a new one, leading to the dismissal of this petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753390 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-04-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD; N RAJESHWAR RAO
• Assessee Lawyers: INDRAJA
• Keywords: Arbitrary; Assessment Year 2017-18; Illegal; Income Tax; Jurisdiction; Unconstitutional; Writ of Mandamus
• Section: 148; 142(1); 143(2)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA Between: AND Varija Kottapalli, W/o. Late Sri Kotttapalli Venkata Satyanarayana, Aged 56 years, occ. Housewife, R:/o. H.No. 6-3-6621111O, Jaffar Ali Bag, Somajiguda, HYderabad' ...pETrroNER 1. The Principal Commissioner of lncome Tax-I, Room No. 71 1, 7th Floor, A Block, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 2. Joint Commissioner of lncome Tax, Ward 6/1 , Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana ^ 500 004 3. Deputy Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 4. Assistant Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 5. lncome Tax Officer, Ward No.6i1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 6. The National-e-Assessment Centre, National Faceless Assessment Centre Room No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 7. Additional Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 8. Joint Commissioner of lncome Tax,, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 9. Deputy Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Cenlre Room No. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. l0.Assistant Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003 1'1. lncome-tax Officer, National e-Assessment Centre National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 12.Union of lndia, Through the Secretary Ministry of Finance, Government of lndia' North Block' NewDelhi 1 10001 ...REspoNDENTs WRIT PETITION NO: 15646 OF 2022 Petition under Article 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 an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the action of the Respondents, particularly Respondent No. 2,3,4, 5,6, 1O the notice issued by Respondent No. 5 under section 148 dated 3'l .03.2021 bearing Notice No. trBA/Asr/s/14Bl2o2o- 2021-1032102735( 1) (hereinafter referred to as lmpugned Notice) read along with the letter dated 15.11.2021 bearing Letter No. |TBA/AST/F/142(1)t2021- 2211036931919( 1 ) seeking to reopen the assessment of the petitioner for the Assessment Year 2017-18 (hereinafter referred to as Ay 2o17-1g) as being without jurisdiction, arbitrary, illegal, unconstitutional and in contravention of the lncome Tax Act, 1961 and consequenfly. (a) set aside the lmpugned Notice dated 30-03-2021 bearing Notice No. trBA/AST/s/'t4Bl2o21-22t1-103210273s(1) issued by the sth Respondent (b) set aside the consequent notices u/s 142(1) dt. 15-11-2021 , notice U/s '142(1) dt. 29-12-2021, Notice U/s 143(2) dt. 13_01-2022, notice u/s '142(1) dt.31-01-2022 and notice uts 142(1) dt. o1-02-2o22issued by the 2nd Respondent (c) lA NO: 1 OF 2022 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 arising out of the rmpugned notice under Section 14g dated 31-03-2021, which was served upon the petitioner after 01-o4-2022 bearing Notice No. lrBA/AST/S/'r4al2o2l-2211- 10321o2r3s(1) issued by the sth Respondent and the consequential notices issued by the Respondents 5 to 10 Counsel for the Petitioner: Ms. INDRAJA, COUNSEL FOR SRI PARSA ANANTH NAGESWAR RAO Counsel for Respondent Nos. 1 to 1.1: SRI J. V. PRASAD (sc FoR INCOME TAX) Counsel for Respondent No. 12: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL The Court made the following: ORDER THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.15646 of 2O22 ORDER: (Per Hon'ble Sri Justice Ujjal Bhugan) Heard Ms. Indraja, learned counsel appearing on behalf of Mr. Parsa Ananth Nageswar Rao, learned counsel for the petitioner. 2. It is submitted that because of subsequent development, petitioner would like to withdraw the present writ petition and fiIe a fresh writ petition. 3. In view of above, Writ Petition is dismissed on withdrawal with liberty as prayed for. Holr,ever, there shall be no order as to costs. any, in this Writ Petition, shall stand closed To, //TRUE COPY// SD/-N.RAJAGOPAL ASSISTANT REGISTRAR / L/ SECTION OFFICER 1. One CC to Sri parsa Ananth tilqq:swar Rao Advocate IOPUCI 2. one CC ro Sri ..r v prasao ('sc FbR'iN'coilE inxl Aoi..rte-iopuct 3 p1e. p-c to sri NamavarapL nriei*iiih-\"o.-essrstant Soriciror Generar (oPUC) 4. Two CD Cooies 5. One Spare iloov MBC SW 9 4. As a sequel, miscellaneous applications pending, if HIGH COURT DATED: 1210412022 ', - ..^,1: o,: ii 11 {t['r 202 ORDER WP.No.15646 of 2O22 DISMISSING THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS @ei'& hy> 'sYw "