Vijaya Lakshmi Narra V. The Assistant Commissioner of Income Tax, Circle 6 (1) and The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of India and The Union of India, Ministry of Finance

WP/18509/2022

AI Insights

The case involves Vijaya Lakshmi Narra, the petitioner, challenging a notice issued by the Assistant Commissioner of Income Tax under the Income-tax Act. The petitioner sought a writ of mandamus to declare the notice void and illegal, arguing it was issued without following due procedure and was ultra vires the Constitution of India. The Income Tax Department, represented by its counsel, informed the court that the proceedings against the petitioner had been dropped, as per a note from the Joint Commissioner of Income Tax. Consequently, the court found no further cause of action and closed the writ petition without costs.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 684640 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-08-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income-tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD; GADI PRAVEEN KUMAR
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Income Tax; Reassessment proceedings; Ultra Vires; Writ of Mandamus; Due Procedure of Law
• Section: 148; 151

Judgement Text

"[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY ,THE NINTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETry WRIT PETITION NO: 1 8509 0F 2022 Between: Vijaya Lakshmi Narra, Dfo.^V. sundara Ramaiah, Age-52 years occ. Business, H. No. 3-220 to 222tppt202, pragati pride, iha;e il, kavuri fflffr, lrniLu Hil ls, Hyderabad-500033. AND ...PETITIONER 1. The Assistant Commissioner of lncome Tax, Circle 6 (1), I T Tower. AC Guards, Masab Tank, Hyderabad-500004. 2. The Central Board of Direct Taxes, Dep?rtment of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The union of lndia, Ministry of Finance, centrar secretariat, North Brock, New Delhi-l 10001 . Represented by its Secretary. ...RESPONDENTS Petition under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) tTBAiAST/S/i 4 Bl2o21- 2211032702767(1)dt. 2810412021, without following the due procedure of Law that too by taking shelter under the explanations inserted in GBDT notification nos. 2ol2o21 dt.3110312021 and 3812021 dt.27to4l2o21, as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the constitution of lndia 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211032702767(1) dt. 2810412021 , and may pass such other orders as the Hon'ble Court deems fit and proper in the interests of substantial justice, as othenrvise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. DUNDU MANMOHAN Counsel for the Respondent Nos.1&2: SRl. J.V. PRASAD SENIOR SC FOR INCOME TAX Counsel for the Respondent No.3: SRl. GADI PRAVEEN KUMAR , DY.SOLICITOR GEN OF INDIA The Court made the following: ORDER THE HOPBLE SRI JUSTICE P.SAM KOSHY AND THE IIOITBLE SRI JUSTICE I.A:'IMI NARAYANA AIISHETTT w.P. No. 185O9 JUDGMENT: (per Hon'ble Sri Justice P.SAM KOSHY) HeardSriDunduManmohan,Iearnedcounselforthepetitionerarrd Sri J.V. Prasad, Iearned Senior Standing Counsel for Income Tax Department 2.Whenthematteristakenupforhearing,learnedcounselforthe Department has produced before this Court a copy of Note issued by Jt.ClT (OSD), ITJI, uide F'No'279/Misc '/M-5112O22- TJ ' dated 13.02.2023, wherein, it is stated that the department has taken a decision to drop the.proceedings against the petitioner and the proceedings initiated thus got disPosed of' 3. In the light of the developments that have been transpired' this Court is o[ the view t]rat no further cause of action survives and no further orders need to be passed in this writ petition' 4 Accordingly, the Writ Petition stands closed' No order as to costs Consequently, miscellaneous petitions pending' if any' shall sta-nd closed //TRUE COPY// SD/. G. SIREESHA ASSISTANT REGISTRAR SECTI N OFFICER To, one CC to SRl. DUNDU MANMOHAN, Advocate [OPUCI 5.# 6d iI s-ni. Lv pnasAb,'sENioR sTANDING couNSEL FoR INCOME TAX [OPUC] one CC to SRl. GADI PRAVEEN KUMAR ' DY' SOLICITOR GEN OF INDIA toPUCl Two CD CoPies 1 2 2 4 BM GJP *rV of HIGH COURT DATED:0910812023 ORDER WP.No.18509 of 2022 CLOSING THE WRIT PETITION WITHOUT COSTS t1 o 6 gP ll t. 0 I 61 r.'$E ,oF o s ? l t i I d ) c (, -$ "