Dismissed

Thrissur Expressway Limited v. The Income Tax Officer and 4 Others

Telangana HC19 Dec 2022WP/45144/2022

Case brief

AI extract

What is this about?

Writ petition filed challenging an attachment notice under the Income Tax Act. Petitioner sought suspension of the notice and declaration of its illegality. The court dismissed the writ petition on the petitioner's withdrawal with liberty to pursue remedies regarding a modified notice.

What did the court decide?

Writ petition dismissed on withdrawal with liberty to avail remedy as prayed for.

Thrissur Expressway Limited Vs The Income Tax Officer and… — Cheque Dishonour | Telangana HC (2022)

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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N/ONDAY ,THE NINETEENTH DAY OF DECEI/BER TWO THOUSAND AND TWENTY TWO

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY

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WRIT PETITION NO: 45144 OF 2022

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Between:

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Thrissur Expressway Limited, Rep. by its Director fvl Prudhvi Kumar Reddy Registered Off .# 1-80/40/5P/58-65, Shilpa Homes Layout, Gachibowli, H,derabad-32'

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...pETrroNER

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AND

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The lncome Tax Officer , Ward2(1), 5th Floor, Signature Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(M), RR District, Hyderabad.

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The Principal Commissioner of lncome Tax Range 2, 6th Floor, Signature Towers, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serlingampally(tvl), RR District, Hyderabad.

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The Commissioner of lncome Tax(Appeals), lncome Tax Department National Faceless Appeal Centre ( NaFAC).

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Union of lndia, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi.

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Axis Bank Limited, Rep. by the Branch lvlanager, Hyderabad.

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...RESPONDENTS

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Petition under A'tlicle 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 mandamus or any other appropriate writ, order or direction declaring the action of the 1st respondent in passing attachment notice ITBA/RCV/S/226(3)_112022-23/1047475593(1) daled 1711112022 as arbitrary illegal bad in law without^jurisdiction violative of principles of natural justice and to consequently suspend attachment notice ITBA/RCV/S/226(3)_1120222311047475593(1) dated 1711112022 until disposal of stay petitions both dated 29tO1t2022

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NO: 1 OF

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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 attachment notice tTBNRCVtst226(3)_1/2022_23/tO4747SSg3(1) dated 1711112022 passed by'rst Respondent pending disposar of the writ petition Counsel for the petitioner:SRt. RAJA SHEKAR RAO SALVAJT Counsel for the Respondent No.1to3: Ms.K. MAMATA CHOUDARY(SC FOR INCOME TAX) COUNSEI f,r IhE RE'PONdENI NO.4:SRI. GADI PRAVEEN (DY. SOLICITOR GENERAL OF INDIA) The Court made the following: ORDER

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THI] I{ON'BLI]'1'IIE CHIEII IUSI'ICE UiIAI-^BI IIIYAN ANI)

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-I'I IE HON'BI-II SRI IUSTICE C.V.BHASKAR REDDY W.P.No.,15 144 <t{ 2022

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IIDER. (l\r th I lon bh rtu t.- el [nrtict tijjal l]Lqar)

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F{eard N4r-. Salvaji Raja Shekar Rao, leamed counsel for the petitioner; ivfs. K.l,{amata Choudary leamed Senior Smnding C-ounsei, Income Tax Department for respondents No.1 to 3; and N4r. G.Prar.,een Kum.1r, leamed Depury Solicitor General of India for respondent No.4.

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Challenge made 1n this writ petition is to the notice dated 17.11.2022 issued by respondent No.1 under Section 226(3) of the Income Tax Act, 1961 (bnefly^'the Act'hereinafter) on the ground of default in pal,rnent of income tax alrears for the assessment years 2a17-2018, 2018-19 ar'd 2019-20 amounting to Rs.73,25,5 1,,250.00.

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Leamed counsei for the petitioner submits that last evening petitioner was served with a communication dated t2.12.2022 issued by respondent No.1 to the Branch Manager of Axis Bank Limited, Hyderabad, suting that because of a qpographical er:ror,

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the assessnrentyears 2A17-18 and 2018-19 u,erc inadveftentlytyped

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out; the income tax arreani pcrtain to assessment years 20 19-20 ard 2a2a-21 totaling Rs.3 1,65,8 i,410.00.

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4 In view of the aforesaid dei,elopment, learrred counsel for the petitioner submits, on instructions, that petitioner wants to withdraw the present u,rit petition and seels liberty to avail his remedy in respect of the impugned notice dated 17.1.1.2022 as modified by the communication dated 12.12.2a22 issued by respondent No.1.

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lWrit Petition is accordingiy dismissed on withdrawal with libertyas prayed for. No costs.

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fu a sequel, miscellaneou petitions, pending if any, stand

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dismissed.

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SD/. N.SRIHARI ASSISTANT.REdSTNAN //TRUE COPY// / _--l'T{ sEcTroN oFFrcER /

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To,

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One CC to SRl. RAJA SHEKAR RAO SALVAJI, Advocate [OPUC]

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One CC to M/s. K. MAI/ATA CHOUDARY, Advocate [OPUC]

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One CC to SRI.GADI PRAVEEN KUMAR (DY.SOLICITOR GENERAL OF INDIA), Advocate [OPUC]

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Two CD copies

BN/

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HIGH COURT

DATED:1911212022

ORDER

HE SI4 16:
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WP.No.45144 ot 2022

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DISMISSING THE^{W.P. WITHOUT COSTS}

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Thrissur Expressway Limited v. The Income Tax Officer and 4 Others

Case brief

What is this about?

What did the court decide?

Thrissur Expressway Limited v. The Income Tax Officer and 4 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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