VIJAYA NAGA MALLESWARI GUTTI V. THE INCOME TAX OFFICER

WP/9698/2023

AI Insights

The case involves Vijaya Naga Malleswari Gutti, the petitioner, who challenged an order under section 148A(d) of the Income-tax Act, 1961, issued by the Income Tax Officer, Ward 1(1), Vijayawada, for the assessment year 2016-17. The petitioner sought a writ of mandamus to declare the order void and illegal, citing violations of the Income-tax Act and principles of natural justice. Additionally, several interim applications were filed, including requests for a stay on proceedings and condonation of delay in submitting documents. However, the petition was dismissed as infructuous following the petitioner's counsel's indication of subsequent developments that negated the need for judicial intervention.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 750456 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 15-02-2024
• Assessment Year: misc
• Laws Referred To: Income-tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: M KIRANMAYEE
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Assessment Order; Income Tax; Infructuous; Natural Justice; Writ of Mandamus
• Section: 148A(d); 151 CPC

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE FIFTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 9698 OF 2023 Between: Vijaya Naga Malleswari Gutti, D.No.7-106, Paala Bazar, 0pp. Venkata Sai Towers, Prasadam Padu, Vijayawada, Andhra Pradesh-521108. ...PETITIONER AND 1. The Income Tax Officer, Ward 1(1), Vijayawada,OR Building, 1st Floor Annex, MG Road, Vijayawada - 520002. 2. The Principal Chief Commissioner of Income Tax AP and TS, 10th Floor, C-Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that 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, declaring the impugned Order u/s 148A(d) of the Act, dt. 29.03.2023, passed by the 1 St respondent for A.Y. 2016-17, vide Document Identification No. (DIN)ITBA/AST/F/148A /202223/ 1051530917(1), as void, illegal, and contrary to the Provisions of Income - in % tax Act and contrary to the Principles of Natural Justice. 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 stay all further proceedings pursuant to the impugned Order u/s 148A (d) of the Act, dt.29.03.2023, passed by the 1st respondent for A.Y. 2016-17, vide Document Identification No.(DIN) ITBA/AST/F/148A/2 022- 23/1051530917(1), and may pass such other order(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. lA NO: 2 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 condone the delay of 73 days in collecting and re-submitting the returned bundle in I.A. (SR) NO. 61215 OF 2023 in W.P. NO. 9698 of 2023, returned as per the Endorsement, dated 04.07.2023 by the Registry of the Hon'ble Court, in the interest of justice and equity, otherwise the Petitioner will be put to severe loss and hardship. lA NO: 3 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 issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) of the Act, dt.29.03.2023, passed by the 1st respondent for A.Y. 2016-17, vide Document Identification No.(DIN) 23/10511530917(1)1 as well as the notice issued u/s 148 dt.29.03.2023 of the Act, vide Document Identification No.(DIN) ITBA/AST/S/148_1/2022- ITBA/AST/F/148A/2022- 23/10511530917(1)1 as well as the notice issued u/s 148 dt.29.03.2023 of the Act, vide Document Identification No.(DIN) ITBA/AST/S/148_1/2022- 23/1051531278(1), as void, illegal, and contrary to the Provisions of Income-tax Act and contrary to the Principles of Natural Justice, and consequently set-aside/quash the same. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: M KIRANMAYEE (SC FOR INCOMETAX ) The Court made the following: THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No.9698 OF 2023 JUDGMENT:- (per Hon’ble Sri Justice Ravi Nath Tilhari) Sri Vijhay K Punna, learned Senior Standing Counsel for Incorne Tax Department for the respondents appears through virtual mode. 2. Sri Dundu Manmohan, learned counsel for the petitioner appearing through virtual mode submits that in view of the subsequent developments taking place after the assessment order having been passed, the present writ petition has been rendered infructuous and the same may be dismissed as such. 3. Recording the submission as aforesaid, the writ petition is dismissed as infructuous. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. SD/- K KASIRAO ACHARI ASSISTANT REGISTRAR A //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI Dundu Manmohan Advocate [OPUC] 2. One CC to SRI M Kiranmayee (SC FOR INCOMETAX) Advocate [OPUC] 3. Three CD Copies YJ * HIGH COURT DATED:15/02/2024 g 12 *U6 ?0?'< ^ Current Section ^ ORDER WP.No.9698 of 2023 u W' i\", . X DISMISSING THE W.P, AS INFRUCTUOUS WITHOUT COSTS "