Allowed

Mr. Kotapati Ravi, And 3 Others v. The Assistant Commissioner of Income Tax / Initiating Officer, And 2 Others

Telangana HC26 Sept 2022WP/26236/2022

Case brief

AI extract

What is this about?

The High Court considered two batch writ petitions challenging orders under the Prohibition of Benami Property Transactions Act, 1988. Finding the issues covered by a prior judgment in W.P.No.33191 of 2022, the Court allowed the present petitions without costs.

What did the court decide?

Disposed of the writ petitions as allowed in W.P.No.33191 of 2022; miscellaneous applications pending, if any, stood closed.

Mr. Kotapati Ravi, And 3 Others Vs The Assistant Commissioner… — Income Tax | Telangana HC (2022)

¶1

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisd iction)

¶2

IVONDAY, THE TWENTY SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO

¶3

PRESENT

¶4

THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C.V. BHASKAR REDDY

¶5

WRIT PETITION NOs. 26236 AND 29778 0F 2022

¶6

WRIT PETITION NO.262 36 0F 2022:

¶7

Between:

¶8

Mr. Kotapati Ravi, S/o Mr. Kotapati Sambasiva Rao, Aqed 56 vears. Occ. Business .Flrl N9, 101 Green_Meadow Apartm.nis, (ogrnti (riiitti.iJ Patamata Lanka, Vijayawada - 520 010, Andtira pradesh.

¶9

2 Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu. Aoed 74 years, Occ Retired Farmer, H.No. Z-299-2, Thoflavalluiu,-VJvvLiu"n"ora Sunkara^ Aqaneyulu Bazar, Vuyyuru Mandal, Xriirrni^{-Oistrict': -s)} r'^'ioS, Andhra Praclesh

¶10

3 Y:^Iot3prli S_lshmanjani,,Wo^{Mr. K.Karthikeyaand D/o Mr KorapariRavi,} fgeo.^{JU years,} .Ucc:^{Housewife,R/o Kakatheeya} School Camous ^aKarneeya^{Nagar, Nandigama, Krishna Diskict} 521 1gS, Andhra pradedh.

¶11

4 Ms Kotapati Haripriya, wo Mr. M.Raghu pavan and D./o Mr. Kotaoati Ravi Aged 28 years, Occ: Housewife,^-Rlo. O_Z.gg, Zto^- t-Jne,'-iii-'C;;:;, Arundalpeta, Guntur - 522 601, Andhra pradesh^-'-

¶12

...PETITIONERS

¶13

AND

¶14

1 '^{The Assistant} commissioner of rncome Tax / rnitiating officer, ACrr BpU, Hyderabad, Room No 31B, 3d Ftoor, Aayikar'dnirri, La-Siioil-,i nori, Basheerbagh, Hyderabad - SOO OO+, ietan6anl.^--

¶15

2 T.he lncome Tax Officer, Ward 2(3), Vijayawada, CR Buildings, MG Road, Vijayawada - 520 0'10, Andhra pradesh.^' '

¶16

3 Additional / Joint / Deputy /.Assistant commissioner of lncome Tax / lncome rax o^fJicer, National' FateresJ eii6simeii C!"i6i, rrre*^-oerhi,-ii;# Ni;

¶17

.⁴⁰¹ , zno Ftoor, E-Ramp, Jawahartai ruehrJ SilaiumJiriew oethi _ 1^.10 003

¶18

...RESPONDENTS

¶19

Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be

¶20

pleased to tssue a Writ of Mandamus or any other appropriate Writ, Order or Direction, deilaring: a. the show cause notice dated 05.03.2022, issued by the 1'r Respondent, uls 24(1) of the prohibition of Benami property Transactions Act, 1988, vide F No.ACtr/BpUrHydt2a()r4s3-2017/2021-22, b the show cause notice dated 05.03 2022, issued by the 1't Respondent, urs 24(1) of the prohibition of Benami Property Transactions Act, 1988, vide F.No.ACITlBpul{ydl24(1)t4s4201712021-22; c. the provisionar attachment order dated 0g.03.2022, passed by the 1't Respondent, u/s 2ae) of the prohibition of Benami property Transactions Act, 1988, vide DrN and order No.. trBA/coMtFt17t2o21-22t1040468778(1); d. the provisional attachment order dated oB.o3.zo22, passed by the isr Respondent, uis 24(3) of the Prohibition of Benami property Transactions Act, 19g8, vide DrN and Order No.: lTBAiCOMtFtlTl2o2l-22t1O4O47O\OO(1); e. the order dated 27 052022, issued by the 1't Respondent, u/s 2a@)@)(i) of the prohibition of Benami Property Transactions Act, 198g, vide DrN and order No. ITBA/COM/F/1712022-23t1043204528(1); and f. the order dated 27.05.2022, issued by the 1"r Respondent, u/s 2a@)@)(i) of the prohibition of Benami property Transactions Act,^'1988, vide DrN and order No.: rrBA/coM/F/1 7120222311043206193(1), as arbitrary, iilegar, bad in raw, void-ab-initio, viorative of the principles of naturar justice apart from being viorative of Articres 14, 19(1xg) and 265 of the constitution of rndia, and consequenily set aside the same in the interests of justice.

¶21

IANO: 1OF2 022

¶22

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 preased to stay all further proceedings, pursuant to the order dated 27.os.2022, issued by the 1"t Respondent, u/s 24(a)(a)(i) of the prohibition of Benami property Transactions Act, 1988, vide DrN and order No. rrBtucoMrFtlztzo22-23t10432o4s28(1), pending disposal of the above Writ petition.

¶23

lA NO: 2 OF 2022

¶24

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 order dated 22.0s.2022, issued by the 1't

¶25

Respondent, uls 24(4)(a)(i) of the Prohibition of Benami Property Transactions Act,^'l9BB, vide DIN and Order No. ITBA/COM|Fl1712022-2311043206193(1), pending disposal of the above Writ Petition.

¶26

lA NO: 3 OF 2022

¶27

Between:

¶28

1 Mr. Kotapali Ravi S/o Mr. Kotapati Sambasiva Rao, Aged 56 years, Occ: Business, Flat No. 101, Green Meadow Apartments, Koganti Vari Street, Patamata Lanka, Vijayawada - 520 010, Andhra Pradesh.

¶29

2 Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu, Aged 74 years, Oc-c: . Retired Farmer,. H.No. 7-298-2, Thotlavalluru, Vuyyuru- Road, Sunkara Anjaneyulu Bazar, Vuyyuru Mandal, Krishna District- 1 521 165, Andhra Pradesh.

¶30

3 Ms. Kotapati Sushmanjani, Wo Mr K.Karthikeya and D/o Mr. Kotapati Ravi, Aged 30 years, Oc-c: Housewife, R/o Kakatheeva School^'Camous. Kakatheeya Nagar, Nandigama, Krishna District - 521 165, Andhra pradedh.

¶31

4 tv1s. Kotapati Haripriya, Wo Mr. M.Raghu Pavan and D/o Mr. Kotapati Ravi, Aged 28 years. Occ. Housewife, R/o. 6-2-83, 2no Lane, 3td Cross, Arundalpeta, Guntur - 522 601 , Andhra Pradesh.

¶32

...PETITIONERS

¶33

AND

¶34

1 The Assistant Commissioner oJ lncome Tax / lnitiating Officer, ACIT BpU, llyderabad,^{R99mNo 318,3'o Ftoor,AayakarBhavai, LB StadiumRoad,} Basheerbagh. Hyderabad - 500 004, Telanlana.

¶35

¶36

T.he lncome Tax ^Officer, WarQ 2(3), Vijayawada, CR Buildings, MG Road, Vijayawada - 520 010, Andhra Pradejsh.-

¶37

Additiqnal I Joint I Deputy / Assistant commissioner of lncome Tax / lncome Tql 9JiSg,^{National Fabeless AssessmentCenter, New Delhi, Room No.} 401 , 2'- Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1i O 003.

¶38

...RESPONDENTS

¶39

1. The Adjudicating Authority-.. (under the_^prohibition of Benami property lransactions Act, 1988), Office of the Competent Authoritv, Smuqolers d

¶40

Foreign Exchange Manipulators (Forfeiture of propertv) & N'arcotic^"d'ruqs & Psychotropic S^ubstances Acts, Shastri Bhavan,' 4rh"Floor, New Buiiding Complex, No.26, Haddows Road, Nungambakkam, Chennai _ 600 006, Tam'ii Nadu.

¶41

Petition under Section'l 5'l CpC praying,r", ;;:":::"::::::::l: the affidavit filed in support of the petition, the High court may be pleased to implead the Adjudicating Authority (under the prohibition of Benami property Transactions Act, 1988), Chennai, as the 4th Respondent.

¶42

lA NO: 4 OF 2022

¶43

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 issued by the 4th Respondent u/s 26(1) of the Prohibition of Benami property Transactions Act, 1988, vide F.No. octuMDS/56912022-PaPTA, dated 14to6t2022, pending disposat of the above Writ Petition

¶44

lA NO: 5 OF 2022

¶45

Between:

¶46

1 The Assistant Commissioner_of lncome Tax / lnitiatinq Officer. ACIT BpU Hyderabad, Room, No 31 B, _3'd_Floor.Aayakar Bhawin bppoitte f A Siaail;, Basheerbagh. Hyderabad - 500 004 Telangana.

¶47

2 T.he lncome Tax -Officer, Ward 2(3), Vijayawada, CR Buildings, MG Road, Vijayawada - 520 010, Andhra pradejsh^''

¶48

3 Additional / Joint / Deru'1y 7 Assistant Commissioner of lncome Tax / lncome lgl ^ujl,g9r,^{Natronat Faceless AssessmentCenter, New Delhi,} Room No. 4o1 ,2* l-toor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi _ 110 003_

¶49

...PETITIONERS/RESPONDENTS

¶50

AND

¶51

1 Mr. Kotapali Ravi, S/o Mr. Kotapati Sambasiva Rao, Aged 56 years, Occ: Business, . Flat No_ 101 , Green Meadow Apartmenis, Roqanti tiii^-Str",-"i Haramara LanKa, Vt,ayawada - 520 010, Andhra pradesh.

¶52

2 Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu. Aqed 74 years, Occ: Retired Farmer,. H.No T-?gB-2, Thotlavailuiu,-Vrryiriu"nirO, Sunkara_Anjaneyutu Bazar,.Vuyyuru Mandrit, ilth;. oiitrici': i7r''i6d, Andhra Pradesh.

¶53

3 Ms. Kote.pati sushmanjani, wo Mr. K.Karthikeya and D/o Mr. Kotaoati Ravi. iS9o^{JU years,Occ: Housewife,} R/o Kakatheeya School^'Campus, Kakatheeya-Nagar, Nandigama, Krishha oistrici- s)r i6s, nhonii praoeJnl''

¶54

4 Ms. Kotqpati Haripriya, Wo Mr. M.Raghu pavan and D/o Mr. Kotaoati Ravi. Arundalpeta. i9e_0, ld .^yeirs,. cuntur -^occ: 522 ^House-wifg, 601 . Andhra pradesh.^{(o.6_2_83. 2nd Lane,3rij Cross,}

¶55

... RESPONDENTS/PETITIONERS

¶56

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 vacate the interim order dated 21.06.2022 in l.A.No. 1 of 2022 in w.p.No.26236 of 2022 in the interest ofjustice.

¶57

lA NO: 6 OF 2022

¶58

Petition under Section 151 CPC praying that in lhe circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim order dated 2110612022 in l.A.No. 2 ot 2022 in W.P.No. 26236 of 2022 in the interest of justice.

¶59

Counsel for the Petitioners: Mr. KRISHNA KOUNDINYA, Sr. COUNSEL REP. FOR SRI A. V. A. SIVA KARTIKEYA

¶60

Counsel for the Respondents: SRI B. NARASIMHA SARMA,

¶61

S.C. FOR INCOME TAX

¶62

wRtT PET|T|ON NO. 29778 0F 2022:

¶63

Between:

¶64

M/s Kumar and Co., H. No. 2-22-161, Jayanagar Colony, Aruna Cooperative Society, Kukatpally, Hyderabad - 50O 072, Telangana. Represented by its Partner, Mr. A.Srikanth, S/o Late Mr. A.Maisaiah.

¶65

M/s ARD Estates and Projects Private Limited (formerly, M/s Ashrit Realtors and Developers), D. No. 3-6-7391N1, Street No. 12, Himayathnagar, Hyderabad - 500 029, Telangana. Represented by its Director, Mi. Prakash Babu, Sio Late Sri Gurunatha Rao.

¶66

M/s Accor Buildcon (lndia) Private Limited, D. No. 8-3-960/12, Rhonini Apartments, Cellar and Ground Floor, Srinagar Colony, Hyderabad - 500 073. Represented by its Director, Mr. Kaza takshmi Kishore, S/o Mr. Kaza Ramanatham.

¶67

...PETITIONERS

¶68

AND

¶69

The Assistant Commissioner oJ lncome Tax / lnitiating Officer, ACIT BpU, Hyderabld, Room No. 3'lB, 3'd Floor, Annex Building,-Aayakai Bhavan, Ld Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangina.

¶70

The Joint Commissioner of lncome Tax (BPU), Hyderabad, 3'd Floor, Annex P!iJatt'S.,Aayakar^{Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500} 004, Telangana.

¶71

The Adjudication Authority (under the Prohibition of Benami ProperW Transactions Act, 19BB), Office of the Competent Authority, Smugglers and Foreign Exchange Manipulators (Forfeiture of PropertD arid Narcotic Druos and Psychotropic Substances Acts, Shastri Bhavan,41n Floor, New Buildiig Complex, No.26, Haddows Road, Nungambakkam, Chennai - 600 006, Tamrl Nadu.

¶72

...RESPONDENTS

¶73

Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of lr,4andamus or any other appropriate writ, order or Direction, declaring a. the show cause notice dated 2i.03.2022, issued by the 1"r Respondent, uls 24(1) of the Prohibition of Benami property Transactions Act, '1988, vide F. No. ACIT(BPU)tHydt24(1)t31lSurvey No 101i/10/2021_22; b. the provisional attachment order dated 21 .03.2022, passed by the^.1"r Respondent, uis 24(3) of the Prohibition of Benami^property Transactions Act, 1988, vide DIN and Order No^{ITBA/COM/F/1712021-22t1041159202(1);} c the order dated 27.06.2022, issued by the 1st Respondent, u/s 2a@)@)(i) of the prohibition of Benami Property Transactions Act, 19gg, vide F.No. ACIT(BPU)/Hydl24(4)l3llSuntey No.101.1/10t2022-23; d. the corrigendum dated 28 06.2022, issued by the 1"t Respondent, vide DIN and Order No. rBNcoMlFl17l2022-23t1043640216(1), to the order passed u/s 2a(a)(a)(i) of the prohibition of Benami Property Transactions Act, 19g8, dated 2l .06.2022: and e. the notice dated 12.02.2022, issued by the 3'd Respondent, u/s 26(1) of the Prohibition of Benami Property Transactions Act, r 9BB, vide F.No. ocA/MDS/573/2022-PBPTA; as arbitrary, ilregal, bad in raw, void-ab-initio, violative of the^principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the constitution of lndia, and consequenUy set aside the same in the interests of^justice.

¶74

lA NO: 1 OF 2022

¶75

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 order dated 27.06.2022, issued by the 1"r Respondent, u/s 2a(4)(a)(i) of the Prohibition of Benami^property Transactions Act, 1988, vide F. No. ACtr(BPu)/Hyd/24(4)t3lrsurvey No.101'1/1012022-23, pending disposar of the above Writ Petition.

¶76

IANO: 2OF2 022

¶77

Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings, pursuant to the notice dated 12.07.2022, issued by the 3d Respondent, uis 26( 1) of the prohibition of Benami property Transactions Act, 1 988, vide F. No. ocA/rr/D srs73r2o22-p}prA, pending disposar of the above writ Petition.

¶78

lA NO: 3 o F 2022

¶79

Between:

¶80

1 '^The Assistant commissioner^of income Tax / rnitiating officer, ACrr BpU Hyderabad, Room No 3.l8 3d Fio;; Ar;&'iliji"g Aayakar Bhavan, LB Stadium Road, Basheerua gn. HyoeiJbr; -' b6o "oil:'i eransana

¶81

2 The Joint Commissioner o{ fc^omg Tax (BpU), Hyderabad, 3d Floor. Annex Bhavan - Le^{-st,ai,;hiZi16,!'r{J;;;n;'}

¶82

8#llf;;fiJfi5ar fval,i"[;it's66

¶83

AND

¶84

....PETITIONERS/RESPONDENT NOS, 1 & 2

¶85

I M/s Kumar and Co.. H No. ,2_22 .161, Jayanagar Colony, Aruna Cooperative Btf; i?;#tf Billh,XIg%f it,,:Xb;,i:;kf^{;,.,;;;:'Ril,;u""i;Eu.ii:}

¶86

2 M/s ARD Estates and projects pnvate Limited (formerly, M/s Ashrit Realtors Brh'ui#,s;r?;,gh:,i!i,;ry*,":li:ui;^il;3:;;:t1Tfi i:p,:d{i

¶87

D M/s Accor Buildcon (lndia)_ private ,1.^imited, _D^{No. S-3_960/i2,} Rhonini

¶88

Apartments, Ceilar and Grotjno nboi dii"ig'J; C""roli, Hyderabad _ sOo 073. H:Biff:ilff.^{by its Directo,,- M;-k;;'"i;k.i;ly"i.,sno,e,} s/o Mr. Kaza

¶89

... RESPONDENTS/PETITIONERS

¶90

4 The Adjudication Authority (under th_e prohibition of Benami propertv Iransactions Act, 19BB) oificb of the'CorpJiJni.'X,,itnority, Smuggters and

¶91

5ff Fs,"?",?siis:ey6J.:#ry,14i$i:,;$'.:i:t"t-rFfltNft,sH'ifi No. 26. Haddows noao,^{-r.iunsiiiorirlrri,,'crr"nnai} f; fl ;

¶92

ft:Xif"r, _ 600 006, Tamit

¶93

...RESPONDENT/RESPONDENT NO.3

¶94

a-------aaa::::::

¶95

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 vacate the interim order dated 2010712o22 in l.A.No. 2 of 2022 in w.p.No. 29778 of 2022 in the interest of justice.

¶96

lA NO: 4 OF 2022

¶97

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 vacate the interim order dated 20.07.2022 in l.A.No. 1 of 2022 in w,p. 2977g of 2022 in the interest of justice.

¶98

Counsel for the Petitioner: Mr. KRISHNA KOUNDINYA,

¶99

Sr. COUNSEL REp. FOR SRt A. V. A. S|VA KART|KEYA

¶100

Counsel for the Respondent Nos. 1 & 2: SRI B. NARASIMHA SARMA,

¶101

S.C. FOR INCOME TAX

¶102

The Court made the following: COMMON ORDER

¶103

THE HON'BLE THE CHIEF'JUSTICE UJJAL BH{IYAN AND

¶104

THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY

¶105

WRIT PETITION Nos.26236 and 2977a of 2022

¶106

COMMON ORDER: (Per the Hon'ble lLLe Chiel Justit:e UJJ1L Bl AotL)

¶107

Heard Mr. Krishna Koundinya, learned Senior Counsel representing Mr. A.V.A.Siva Kartikeya, learned counsel for the petitioners and Mr. B.Narasimha IN Sarma, learned counsel for the respondents W.P.26236 of 2022 and respondents No. I and 2 in W.P.No.29778 ol2022.

¶108

It is submitted at the bar that the issue raised in these writ petitions is squarely covered by a decision of this Court rendered on 13.O9.2022 in W.P.No.33 191 of 2022 and batch (M/s. Neopride Pharmaceuticals Limited v. The Adjudicating Authority), which were allowed.

¶109

That being the position, the present writ petitions

¶110

are also allowed in terms of the aforesaid judgment.

¶111

Miscellaleous applications pending, if any, shall stand closed. However, there shall be no order as to

¶112

costs.

¶113

SD/. T. SRINIVAS DEPUTY REGISTRAR ,,/ !. SECTION OFFICER

¶114

//TRUE COPY'

¶115

To, 1 The Assistant Commissioner of lncome Tax / lnitiating Officer, ACIT BPU, Hyderabad. Room No. 318, 3'd Floor, Aayakar Bhavai, LB Stadium Road, Basheerbagh. Hyderabad - 500 004, Telangana.

¶116

2 The lncome Tax Officer, Ward 2(3), Vijayawada, CR Buildings, MG Road, Vijayawada - 520 010, Andhra Pradesh.

¶117

3 The Additional / Joint / Deputy / Assistant Commissioner of lncome Tax / lncome Tax Officer, National Faceless Assessment Center, New Delhi, Room No 401, 2"o Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003

¶118

4 The Joint Commissioner of lncome Tax (BPU), Hyderabad, 3'o Floor, Annex Building, Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.

¶119

5 The Adjudication Authority (under the Prohibition of Benami Property Transactions Act,^'1988), Office of the Competent Authority, Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) and Narcotic Drugs and Psychotropic Substances Acts, Shastri Bhavan, 4"' Floor, New Building Complex, No. 26, Haddows Road, Nungambakkam, Chennai - 600 006, Tamil Nadu.

¶120

6 One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate [OPUC] 7 One CC to SRI B. NARASIMHA SARMA, S.C. for lncome Tax [OPUC] B Two CD Copies. o One Spare Copy

MP GJP S "

HIGH COURT

DATED:2610912022

3 1 $.E STAI F
o
v
2 7 o[T 2fr2 () )
//
COMMON *ORDER

¶125

WP.NOs.26236 AND 29778 OF 2422

¶126

ALLOWING^{THE WRIT PETITIONS} WITHOUT^COSTS

Mr. Kotapati Ravi, And 3 Others v. The Assistant Commissioner of Income Tax / Initiating Officer, And 2 Others

Case brief

What is this about?

What did the court decide?

Mr. Kotapati Ravi, And 3 Others v. The Assistant Commissioner of Income Tax / Initiating Officer, And 2 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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