Three writ petitions challenging initiation of Income Tax proceedings and consequent notices under Sections 132 and 153A were disposed of as infructuous after respondents dropped proceedings. The interim order attaching bank accounts was vacated.
Writ petitions dismissed as infructuous; interim order vacated.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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[3386 ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original J urisdiction)
TUESDAY, THE TWELFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
WRIT PETITION NOS: 15052 15055 AND 15056 0F 2005
wP NO.15052 0F 2005:
Between:
A.Linga Reddy, S/o.A.Ranga Reddy, Proprietor, Balaji Wines, 14-2OBl3, Mizalaguda, Malkajgiri, Hyderabad.
...PETITIONER
AND
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more in the nature of Mandamus declaring that the proceedings initiated by the respondents under section'132 of the lncome Tax Act, 1961 are illegal, bad and withoutjurisdiction and consequently set aside the notices issued by the 1't respondent vide PAN/GIR No. ACTPA 56071/ACIT-1 1(1), dated 06-06-2005 under section 153A of the lncome tax Act, 1961 for the Assessment years 2000-01 to 2005-06 along with the order PAN-ACTPA 5607L, dated 09-6-2005, passed by him under section 28lB of the lncome Tax Act, 1961 and pass such other order or orders as it deems fit and proper in the circumstances of the case.
l.A. NO: 1 OF 2005(WPMP. NO: 19133 OF 200s)
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bepleased to suspenil the operation of the notices issued by the 1'r respondent vide PAN/GlR NO.ACTPA 56071/ACIT-11(1), dated 06-06-2005 under section 153A of the lncome Tax Act, 1961 for the Assessmentyears 2000-01 to 2005-06 along with the order PAN:ACTPA 5607L, dated 09-6-2005passed by him under section 2818 of the lncome Tax Act, 1961 ,pending disposal of the above writpetition in the interests ofjustice otherwise thepetitioner would beput to serious and irreparable loss.
wP NO.15055 0F 20 )5:
Between:
M/s. Bony Wines, re6. by its Partner, Sri G.Amruth Redrly, S/o.Jangla Reddy, aged 52 years, C/o.Bony !\ ines,28-1511 , Vinayakanagar Road tValk,rjlriri, Hyderabad. ...PETITIONER
AND
'1 . The Assistant ()ommissioner of lncomeTax, Circle 11(1)Hvde'abad.
SpOruOerufS
Petition under Article 226 of the Constitutron o' lndi; p,raying that in the circumstances statej in the affidavit filed therewith, the llir;h Court may be pleased to issue a writ, order or direction one in he n;rtrrre of Mandamus declaring that the pr,rceedings initiated by the respondents un,ler section 132 of the lncome Tax Act,'1961 are iltegal, bad and withcutjr-risdiction and consequently set as de the notices issued by the 1't resporrd:nt vide PAN/GlR No. AAFB2401F/AC lT-1 1(1 ), dated 06-06-2005 uncer s€,clion 153A of the lncome tax Act, 196'l for the Assessment years 2000 01 to 2105-06 along with the order PAN-AAFE2401F, dated 09-6-2005, passed lry hinr rndr;r section 28lB of the lncome Tax A:t, 196 1 and pass such other orde r or orders as it deems fit and proper in the cirr umstances of the case.
l.A. NO: 1 OF 2005(\frPMP. NO: 19138 OF 200s)
Petition under Section 151 CPC praying that in the cirr:umstances stated in the affidavit filed ir support of the petition, the High Court rray be pleased to suspend the operatic n of the notices issued by the 1sr respo rclent vide PAN/GlR No.AAFB2401F/ACll'-1 1(1), dated 06-06-2005 under s,:ction 1r;3A of the lncome Tax Act, 1961 for the Assessment years 2000-0'1 to 20()5-06 al:ng with the order PAN:AAFB24O1F, drrted 09-6-2005 passed by him urder r;e,:tion 281B of the lncome Tax Act,'1961, pending disposal of the above vrrit pe:ition in the interests ofjustice otherwise t re petitioner would be put to serious anc irreparable loss.
wP NO.15056 0F 20,)5:
Between:
Sri Balaji Wines, rep. By Smt G.Chandrakala, W/o.G. Ra makri;h ra Goud, aged 45 years, C/o.Sri Balaji Vtines, 1-12Bll2l1 , Bhavani nagar, Malkajgiri t)ist'ict. ...PETITIONER
AND
Petition under Article 226 of the Constitution ol lndia praying that in the circumslances staterl in the affidavit filed therewith, the l-{ic;h Court may be pleased to issue a writ, order or direction one in lhe nittr re of Mandamus declaring that the prt)ceedings initiated'by the respondents r.rnrler section 132 of
7
the lncome Tax Act, 1961 are illegal, bad and withoutjurisdiction and consequently set aside the notices issued by the 1"t respondent vide No./ACIT11(1)1153A105-06, dated 06-06-2005 under section 153A of the lncome tax Act, 1961 for the Assessment years 2000-01 to 2005-06 along with the order PANACTPA5607L, dated 09-6-2005, passed by him under section 281B of the lncome Tax Act, 1961 and pass such other order or orders as it deems f it and proper in the circumstances of the case.
l.A. NO: 1 OF 2005(WPMP. NO: 19139 OF 2005)
Petition under Section'l 51 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 operation of the notices issued by the 1"t respondent vide No./ACIT11(1y153A/05-06, dated 06-06-2005 under section 153A of the lncome Tax Act, 1961 for the Assessment years 2000-01 to 2005-06 along with the order PAN:ACTPA5607L, dated 09-6-2005 passed by him'under section 2818 of the lncome Tax Act, 1961 , pending disposal of the above writ petition in the interests ofjustice otherwise the petitioner would be put to serious and irreparable loss.
Counsel for the Petitioners in all WPs : SRI A.V.KRISHNA KOUNDINYA
Counsel for the Respondents in all WPs : SRI J.V.PRASAD
The Court made the following: COMMON ORDER
THE T:ONOURABLE SRI JUSTICE P.SA]VIKOT;HY AND THE'HONOITRABLE SRI JUSTICE LAXMI NARA:'ANAAI,ISIIETTY WRIT PE TITION Nos.15O52 15O55 and 15056 of t:loos
COMMON ORD AR, A)er Hotl'bleSnJu.sri.(i P.SAMIrOSITI'/
Heard Sri A.V. Krishna Koundinya, learnetl,:ounsel on behalf of the lretitioner and Sri J.V. Prasad, lealn:dcounsel appearing on behalf of the respondents andp('rused the record.
Commissioner Further, they have stated ir-r their
2
PSK.J & LNAJ W P.No.15052 of2005
correspondence that no further proceedings are pending against the petitioner.
I'SK.J & L-NA.J \ P ,, ljojl ol t00j
bank account unless otherwise there is anlr c)ther specific
instructions. There shall be no order as to costs.
Miscella:reous applications pending, il any, shzrll stand
closed.
SD/. MC,HD. SAIIAIJLLAH ANSARI ASSISTA]{T REGISTRAR ,TRUE COPY// ( ,,(]
{}EC:TION OFFICER
To
1 The Assistant Commissioner of lncome Tax,, Circ e'1 1(' ) lycerabad 2 The Deputy Director of lncome Tax (lnv),, Unit (1) Hyderabac. 3 One CC to Sr A.V.Krishna Koundinya, Advocate IOPUC;I 4 One CC to Sr J V.Prasad, Advocate [OPUC] 5 Two CD Copi,:s
Kj GJP
Pru(,
HIGH COURT
DArED:1210912023
COMMON ORDER
WP.Nos.1 5052, 1501i5 and 1 5056 of 2005
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DISPOSING OF THE WPs AS INFRUCTUOUS WlTHOl.,T COSI'S.
2 issues framed by the court
Whether the writ petitions challenging the initiation of proceedings under Section 132 of the Income Tax Act and the notices under Section 153A survive given that respondents have dropped the proceedi
Whether the interim order granting attachment of bank accounts remains valid after the writ petitions are disposed of as infructuous.
4 provisions across 2 enactments
A.Linga Reddy
M/s. Bony Wines, rep. by Sri G.Amruth Redrly
Sri Balaji Wines, rep. by Smt G.Chandrakala
The Assistant Commissioner of Income Tax, Circle 11(1) Hyderabad
The Deputy Director of Income Tax(Inv), Unit(1), Hyderabad
P.SAM KOSHY
LAXMI NARAYANA ALISHETTY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
