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Telangana High Court

M/S.Sri Lakshmi Venkateswara ... vs Commissioner Of I.T,Rajahmundry,Anot on 28 November, 2018

Author: V.Ramasubramanian

Bench: V Ramasubramanian

          * HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN
                             AND
               HON'BLE Ms. JUSTICE J.UMA DEVI

                    + Writ Petition No.18119 of 2015


% Date: 28-11-2018


# M/s Sri Lakshmi Venkateswara Developers,
  Yamunothri Towers, ASR Nagar, Bhimavaram,
  West Godavari District, Andhra Pradesh,
  Rep. by its Managing Partner P.Srinivasa Raju
                                                         ... Petitioner
                                  Vs.

$ 1. Commissioner of Income Tax - Rajahmundry,
     1st Floor, Annexue Building, Aayakar Bhavan,
     Veerabhadrapuram, Rajahmundry-533 105

  2. Income Tax Officer, Ward-2, Income Tax Office,
     Sivaraopet, Bhimavaram-534 201,
     West Godavari Dist., A.P.
                                                       ... Respondents

! Counsel for Petitioner:    Mr. K.Vasantkumar

 Counsel for Respondents: Mr. J.V. Prasad, Standing Counsel

< Gist:




> Head Note:




? Cases referred:
  Nil.
                                        2

              HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN
                               AND
                 HON'BLE Ms. JUSTICE J.UMA DEVI

                       Writ Petition No.18119 of 2015

Order: (per V.Ramasubramanian, J.)

      The petitioner came up with the above writ petition challenging

a notice issued under Section 281B of the Income Tax Act, 1961, by

which the provisional attachment of the stock-in-trade, was made.

      2.    Heard     Mr.   K.Vasantkumar,      learned   counsel   for    the

petitioner.

      3. Pursuant to an interim order passed on 03-9-2015, the

petitioner deposited a sum of Rs.10 lakhs and got the goods

released.

      4. Now during the pendency of the writ petition, the

assessment      has    been      completed,   all   the   dues   have     been

cleared and there is no occasion to continue the order of

attachment. Hence, nothing survives in this writ petition. Therefore,

it is closed. Since the petitioner deposited with the respondents

a sum of Rs.10,00,000/- (Rupees ten lakhs only) in the form of

a Fixed Deposit Receipt pursuant to the interim order, the

respondents shall return the amount together with the interest

accrued if any from the Bank, within a period of two weeks from the

date of receipt of a copy of this order. Pending applications, if any,

shall stand closed. No costs.

                                               ___________________________
                                               V.RAMASUBRAMANIAN, J.

_______________ J.UMA DEVI, J.

28th November, 2018. Note:- Issue C.C. by tomorrow. (B/o) Ak 3 HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms. JUSTICE J.UMA DEVI Writ Petition No.18119 of 2015 (per VRS, J.) 28th November, 2018.

(Ak)