Allowed

M/s.Asian Natural Resources India Ltd, v. The Government of A.P.

Telangana HC13 Feb 2014WP/2449/2014

Case brief

AI extract

What is this about?

The High Court set aside an illegal Income Tax Assessment Order where items like IFCL sales were considered without prior notice. The matter was remanded for fresh assessment with the prior order treated as a show cause notice.

What did the court decide?

The Assessment Order dated 31.12.2013 is set aside and the matter remanded to the Assessing Authority for fresh assessment. The Assessment Order is treated as a show cause notice.

M/s.Asian Natural Resources India Ltd, Vs The Government of A.P. — Income Tax | Telangana HC (2014)

¶1

THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY

¶2

WRIT PETITION No. 2449 of 2014

¶3

ORDER: (Per the Hon’ble Sri Justice Ashutosh Mohunta)

¶4

This writ petition has been filed seeking a Writ of Mandamus to declare the orders passed in Assessment Order No.487 dated 31.12.2013 by the third respondent in TIN 28950247448 as illegal, arbitrary and contrary to law and remand the matter to the third respondent to pass orders afresh.

¶5

The petitioner is aggrieved by the Assessment Order No.487, dated 31.12.2013 for the years 2009-10 to 2012-13. It is the grievance of the petitioner that certain items, which were not mentioned in the pre-assessment show cause notice, have been taken into consideration and tax has been levied, as a result of which, he was hampered in giving an appropriate explanation.

¶6

Learned Special Government Pleader admits that the details of certain items like IFCL sales, was not mentioned in the preassessment show cause notice. However, he states that in case the Court set asides the Assessment Order, then the same may be treated as show cause notice.

¶7

After hearing the counsel for the parties, we are of the considered opinion that as the IFCL sales effected by the petitioner were not mentioned in the pre-assessment show cause notice, the assessment is bad in law and the same is set aside.

¶8

Resultantly, the matter is remanded back to the Assessing Authority for assessment for the years 2009-10 to 2012-13. The

¶9

Assessment Order passed by the third respondent shall be treated as a show cause notice and the petitioner may file his reply within a period of four (04) weeks. The parties are directed to appear before the third respondent on 11.03.2014.

¶10

With the above direction, this Writ Petition is disposed of. There shall be no order as to costs. Miscellaneous Petitions pending, if any, shall stand dismissed.

¶11

JUSTICE ASHUTOSH MOHUNTA.

¶12

JUSTICE M. SATYANARAYANA MURTHY.

¶13

Date : 13-02-2014 Gvl

¶14

THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY

¶15

WRIT PETITION No. 2449 of 2014

¶16

Date : 13-02-2014

¶17

Gvl

M/s.Asian Natural Resources India Ltd, v. The Government of A.P.

Case brief

What is this about?

What did the court decide?

M/s.Asian Natural Resources India Ltd, v. The Government of A.P.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

M/s. Telangana Spinning and Weaving Mills Limited, Vs The Appellate Deputy Commissioner

M/s. Sri Venkateswara Sortex Processing Unit Vs Authorized Officer and Chief Manager

Smt. K.Leelavathi, Vs Debts Recovery Tribunal

Shree Saraswathi Nagar Welfare Association Vs Karnataka Bank Limited

The State of Andhra Pradesh, Vs M/s. Kalyana Chakravarthi Cashew Industries

The State of Andhra PRadesh Vs M/s. Sri ramakrishna mills (Cbe) Ltd.