Sri Jami Siva Sai vs The Principal Commissioner Of ...
2022 Latest Caselaw 342 AP

      HIGH COURT OF ANDHRA PRADESH AT AMARAVATI


          HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH
                                   AND
               HON'BLE Ms. JUSTICE B. S. BHANUMATHI


                   WRIT PETITION No.1827 OF 2022
Sri Jami Siva Sai, S/o Late Jami Someswar Rao,
Aged 47 years, Occ: Business, R/o Bhadrayya Street,
Jaypore, Koraput, Odisha.
                                                 ...             Petitioner
             Versus

The Principal Commissioner of Income Tax,
(Central), Direct Taxes Building,
MVP Colony, Visakhapatnam-17                             ...   Respondent

Counsel for the petitioner : Mr. P. Rama Sharana Sharma, Advocate

Counsel for the respondent : Ms. M. Kiranmayee, Senior Standing Counsel, Income Tax

ORAL JUDGMENT Date: 25.01.2022

(Per Hon'ble Mr. Justice Ahsanuddin Amanullah)

Heard Mr. P. Rama Sharana Sharma, learned counsel

for the petitioner and Ms. M. Kiranmayee, learned Senior

Standing Counsel, Income Tax, for the respondent.

2. The petitioner has moved the Court for the following

relief:

"....to pass an order or direction or writ in the nature of Mandamus duly, declaring the impugned orders passed by the respondent herein under Section 263 of Income Tax Act, vide F.No. Pr.CIT (C)/263/Jami

Group/2020-21 dated 15.03.2021, for the assessment year 2014-15 as illegal, arbitrary and void-ab-initio and against the principles of natural justice and consequently struck down the same in the interest of justice and to pass such other and further orders ...."

3. At the outset, learned counsel for the petitioner

submitted that identical matter though relating to a different

assessment year was the subject matter of writ petition No.18021

of 2021 which was disposed of by common order by a Division

Bench of this Court on 13.09.2021. It was submitted that the

writ petition was allowed and the order impugned was set aside

and the matter was remanded to the Principal commissioner of

Income Tax (Central), Visakhapatnam, who is the respondent

herein and the authority was directed to give an opportunity of

hearing to the petitioner and pass appropriate orders in

accordance with law and further, for completion of the exercise, a

time limit of three months from the date of communication of the

order was fixed.

4. Learned Senior Standing Counsel, Income Tax does not

dispute the position.

5. Having regard to the aforesaid, the writ petition stands

disposed of in similar terms.

6. The impugned order is set aside and the matter is

remanded to the respondent, who is directed to give an

opportunity of hearing to the petitioner, and pass appropriate

orders in accordance with law. Such exercise shall be concluded

within three months from the date of communication of the order

and the petitioner shall not seek unnecessary adjournments in

the matter. No order as to costs.

7. The Court would observe that it has not expressed any

opinion with regard to merits of the matter.

8. Miscellaneous petitions, if any pending, also stand

disposed of.

________________________________ (AHSANUDDIN AMANULLAH, J)

________________________ (B. S. BHANUMATHI, J)

MP

HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON'BLE Ms. JUSTICE B. S. BHANUMATHI

WRIT PETITION No.1827 OF 2022

Date : 25-01-2022

MP