VEMURI KRISHNA PRASAD V. THE INCOME TAX OFFICER

WP/12968/2023

AI Insights

The case involved a writ petition filed by Vemuri Krishna Prasad against the Income Tax Officer and the Principal Commissioner of State Income Tax, Tirupati. The petitioner challenged an order under Section 148 of the Income Tax Act, 1961, which was issued for the assessment year 2019-20, claiming that income chargeable to tax had escaped assessment. The petitioner argued that the order was passed without considering his reply and without granting an opportunity for personal hearing, thus violating principles of natural justice. However, before the court could make a substantive ruling, the petitioner withdrew the petition following the acceptance of his tax returns by the respondents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 763860 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 09-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY PUNNA
• Assessee Lawyers: K VARAPRASAD
• Keywords: Assessment Year 2019-20; Escape assessment; Income Tax; Natural Justice; Writ of Mandamus
• Section: 147; 148; 151

Judgement Text

"* vs IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) -c' MONDAY, THE NINTH DAY OF SEPTEMBER (folir ® TWO THOUSAND AND TWENTY FOUR . i< i o// PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 12968 OF 2023 Between: Vemuri Krishna Prasad, S/o Rangaiah, D.No.10-17-7A, Trunk Road, Kavali SPSR Nellore Dist. Andhra Pradesh-52401 PAN. ABXPV9245N ...PETITIONER AND 1. The Income Tax Officer, Ward-1, (JAO) Adithya Nagar, Nellore-524001. 2. The Principal Commissioner of State Income Tax, Tirupati. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or may direction declaring the Order of the 1st respondent, dated 30.03.2023 (Annexure P-1) passed under Clause (d) of Sec.USA of Income Tax Act, 1961 after issuing notice under Clause (b) of Sec. USA of Income Tax Act, 1961 dated 14.03.2023 (Annexure P-2) served 16.03.2023, on communicating the proposal for invoking provisions of section 148 of the Income Tax act for the assessment year 2019-20 that the Income chargeable to tax for the assessment year has escaped assessment within the meaning of Sec. 147 of the Iricdme tax act 1961, is without receipt of the reply from the petitioner and also granting the opportunity of personal hedging, as arbitrary, contrary to the provisions clause (c) and (d) of Sec MSA of the Income Tax Act, 1961 (herein after referred to as ‘the Act’) and also in violation of principles of natural justice. Hence, the orders of the 1st respondent is liable to be set aside, as null and void. lA NO: 1 OF 2023 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 grant stay of all further proceedings, pursuant to the notice in NO.DIN& Ref Notice No. ITBA/AST/S/148_1 /2022- 23/1051678420(1 )dt.30.03.2023 for the assessment year 2019-20 issued under sec 148 of the Income Tax Act, 1961(Annexure P-6), pending disposal of the above writ petition, as otherwise, the petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI. K ADI SIVA VARA PRASAD Counsel for the Respondents: SRI. VIJAY KUMAR PUNNA The Court made the following: ORDER APHC010242352023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3473] MONDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 12968 of 2023 Between: ...PETITIONER Vemuri Krishna Prasad AND ...RESPONDENT(S) The Income Tax Officer and another Counsel for the Petitioner: 1. K. ADI SIVA VARA PRASAD Counsel for the Respondent{S): 1. VIJAY KUMAR PUNNA The Court made the following: IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO WRIT PETITION No.12968 of 2023 ORDER: (per Hon’ble Sri Justice G. Narendar) Sri Vijay Kumar Punna, learned Senior Standing Counsel for Income Tax, appears for the respondents. Sri K.A.S.V. Prasad, learned counsel for the petitioner, submits that the cause in the writ petition no longer survives for consideration, as the respondents have accepted the returns filed and, therefore, prays leave of the Court to withdraw the writ petition. 2. 3. Submission of the learned counsel for the petitioner is placed on record and prayer is accepted. 4. Accordingly, the writ petition stands disposed of as withdrawn. As a sequel, pending interlocutory applications, if any, shall stand closed. No order as to costs. Sd/- B PRASADA RAO ASSISTANT REGISTRAR I SECTION OFFICER //true copy// To, Tax Officer. Ward-1, (JAO) Adithya Nagar. Nellore- 1. The Income 524001. 2 The Principal Commissioner 3. One CC to Sri K Adi Siva 4. One CC to Sri Vijay Kumar Punna. Advocate [OPU ] of State Income Tax, Tirupati. Vara Prasad Advocate [OPUCj 5. Three CD Copies SK HIGH COURT DATED: 09/09/2024 ORDER WP.No.12968 of 2023 DiSPOSING THE WRIT PETITION WITHOUT COSTS "