Sri Rapeti Rama Satyanarayana, S/o. Late Sri Sanyasayya, vs. Assistant Commissioner of Income Tax Circle-I, Kakinada,

WP/33667/2017HC TelanganaHBHC01039177201701 November 2017Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY3 pages

AI SummaryDismissed

What did the High Court hold?

The Hon'ble Court noted the concession made by the learned Counsel for the petitioner that a remedy of further appeal before the Income Tax Appellate Tribunal is available against the impugned orders. Consequently, the Court relegated the petitioner to pursue the aforesaid alternative remedy. The Writ Petition was dismissed without adjudicating on the merits of the case. As a result, the interim relief application (WPMP.No.41884 of 2017) was also dismissed as infructuous. The principle established is that a Writ Petition will not be entertained when an equally efficacious alternative remedy is available and acknowledged by the petitioner.

What were the facts?

The petitioner, Sri Rapeti Rama Satyanarayana, filed a Writ Petition seeking a Mandamus to set aside an Assessment Order dated 30-03-2015, passed by the Assistant Commissioner of Income Tax, Circle-I, Kakinada (respondent No.1). This order was subsequently confirmed in appeal by respondent No.2 through an order dated 13-03-2017. The assessment years are not explicitly stated. The procedural history involves the filing of the Writ Petition and an interim relief application (WPMP.No.41884 of 2017).

What were the issues?

1. Whether the petitioner has an alternative remedy of further appeal before the Income Tax Appellate Tribunal against the impugned orders, and if so, should the Writ Petition be dismissed on that ground? (Question of law and procedure). Assessee's contention: The petitioner's counsel conceded that a further appeal before the Income Tax Appellate Tribunal is available. Revenue's contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

The Hon’ble Sri Justice C.V.Nagarjuna Reddy and The Hon’ble Sri Justice Challa Kodanda Ram Writ Petition No.33667 of 2017 Dt: 01-11-2017

Between:

Sri Rapeti Rama Satyanarayana ….Petitioner and

Assistant Commissioner of Income Tax Circle-I, Kakinada, East Godavari District and another ….Respondents

Counsel for the Petitioner:

Mr.Shaik Jeelani Basha

Counsel for the respondents: Mr.K.Raji Reddy,

Spl.SC for IT

The Court made the following:

CVNR, J & CKR, J WP.No.33667 of 2017 Dt: 01-11-2017

2 Order: (per Hon’ble Sri Justice C.V.Nagarjuna Reddy)

This Writ Petition is filed for a Mandamus to set aside Assessment Order, dated 30-03-2015, of respondent No.1, as confirmed in Appeal by Order, dated 13-03-2017, of respondent No.2.

At the hearing, Mr.Shaik Jeelani Basha, learned Counsel for the petitioner, fairly conceded that his client has a remedy of further appeal before the Income Tax Appellate Tribunal against the order impugned in this Writ Petition.

In view of the same, the petitioner is relegated to the aforesaid remedy and the Writ Petition is, accordingly, dismissed without adjudicating the same on merits.

As a sequel to dismissal of the Writ Petition, WPMP.No.41884 of 2017, filed by the petitioner for interim relief, is dismissed as infructuous. ______________________ (C.V.Nagarjuna Reddy, J)

______________________ (Challa Kodanda Ram, J) Date: 01-11-2017 lur

CVNR, J & CKR, J WP.No.33667 of 2017 Dt: 01-11-2017

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