Visakhapatnam Industrial Water Supply Company Limited (VIWSCO) V. The Income Tax Officer

WP/15143/2018

AI Insights

The case involved the Visakhapatnam Industrial Water Supply Company Limited (VIWSCO) as the petitioner, who sought relief under Article 226 of the Constitution of India against various income tax authorities. The petitioner aimed to challenge the demand raised by the income tax department for the Assessment Year 2007-08, which was deemed arbitrary and violative of natural justice. The petitioner requested a stay on the recovery proceedings pending the disposal of their appeal. However, the petitioner later filed a memo of withdrawal, leading to the dismissal of the writ petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 762325 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 09-01-2024
• 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: A KRISHNA
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Income Tax; Natural Justice; Stay of Proceedings; Writ petition
• Section: 254

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 15143 OF 2018 Between: Visakhapatnam Industrial Water Supply Company Limited (VIWSCO), C/o Greater Visakhapatnam Municipal Corporation, Room No. 204, Tenneti Bhavan, Asilmetta Juncti^on, Visakhapatnam - 530 002, Andhra Pradesh. Represented by its Chairman and Managing Director. Mr. Hari Narayanan Murugan S/o Mr. Murugan. ...PETITIONER AND 1. The Incorne Tax Officer, TDS Ward - 2, Visakhapatnam, Aayakar Bhavan Daba Gardens, Visakhapatnam - 530 020. Tax, Circle -15(2), (TDS), Hyderabad, 4th Floor, D- Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004. Tax (TDS), SVR Plaza, D. No.40-6-15, Siddhardha Public School Road, Moghalraj Puram, Vijayawada - 520 010. IS Tax (Appeals), Vijayawada SVR Plaza, D. No. 40^6-15, Siddhardha Public School Road, Moghalraj Puram, Vijayawada - 520 5. The Commissioner of Income Tax (Appeals)- II, Hyderabad, 5\"^ Floor, 5-F Room No. 501 Signature Towers, Opposite Botanical Gardens, Kondapur Hyderabad - 500 084 ’ ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the may be communication dated directing the 1®' percentage of the demand Act, 1961 - 08, pending disposal of the circumstances stated in the affidavit filed therewith, the High Court pleased or any other appropriate Writ, declaring the 13.03.2018, issued by the office of the 3\"^ Respondent Respondent to grant stay subject to payment of 20 raised by 1st Respondent vide his order u/s 254 of the Income Tax dated 14.12.2017, for the Assessment Year 2007 ^ - Petitioners appeal before the Respondent, and the consequential communication, dated 30.03.2018, of the Respondent, as arbitrary, illegal, without jurisdiction, violative of the principles of natural justice, set aside the same and consequently grant stay of all further proceedings including any recovery, for the Assessment Year 2007 - 08, pending disposal of the Petitioners appeal before the 4^*^ Respondent, in the interests of justice. lA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the Respondents not to take any coercive steps for the recovery of the disputed tax for the Assessment Year 2007 - 08, pending disposal of the Writ Petition and pass such other order or orders as it deems fit and proper, in the interests of justice, otherwise the Petitioner would be put to serious and irreparable loss pending disposal of the above writ petition. Counsel for the Petitioner : SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI A RADHA KRISHNA, SENIOR SC FOR CBIC The Court made the following: ORDER THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE HARINATH NUNEPALLY WRIT PETITION No. 15143 OF 2018 JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilhari) Sri A. V. A. Siva Kartikeya, learned counsel for the petitioner has filed a memo of withdrawal vide U.S.R.No.2151 of 2024, dated 05.01.2024, with the prayer to permit the petitioner to withdraw the W.P.No. 15143 of 2023. Sri A. Radha Krishna, learned Senior Standing Counsel for C.B.l.C. for the respondents appears through virtual mode. 2. 3. In view of the above, the Writ Petition is dismissed as withdrawn. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. SDI- A. VENU GOPAL RAO ASSISTANT REGISTRAR //TRUE COPY// SECTIO FFICER To, 1. One CC to Sri A. V. A. Siva Kartikeya, Advocate [OPUC] 2. One CC to Sri A. Radha Krishna, Senior SC for CBIC [OPUC] 3. Three C.D Copies. Cnr MBT HIGH COURT DATED: 09/01/2024 ORDER WP.No.15143 of 2018 g 19 JUN 20211 ^ . Current Section ^ ^'^5fc£^SPATCW«^*^ DISMISSING THE W.P. AS WITHDRAWN WITHOUT COSTS "