Andhra Pradesh High Court
WP/27355/2024 of M/s Girijan Primary Co-operative Marketing Society Ltd Vs UNION OF INDIA on 31 December 2024
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] TUESDAY , THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 27355/2024 Between: M/s Girijan
APHC010526802024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516](Special Original Jurisdiction)
TUESDAY ,THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE B KRISHNA MOHANTHE HONOURABLE SRI JUSTICE NYAPATHY VIJAY
WRIT PETITION NO: 27355/2024
Between:
M/s Girijan Primary Co-operative Marketing Society Ltd ...PETITIONER
AND
Union Of India and Others
...RESPONDENT(S)
Counsel for the Petitioner:
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1. CKR ASSOCIATES
Counsel for the Respondent(S):
1. ANUP KOUSHIK KARAVADI
2. PASALA PONNA RAO (SC FOR CENT GOVT.)
The Court made the following:
ORDER: (per Hon’ble Sri Justice B. Krishna Mohan)
Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.
2. This writ petition is filed against the order passed on Stay application by the 2[nd] respondent directing to pay 5% of the tax demand (Rs.13,25,31,635/-) i.e., Rs.66,26,600/- in five (5) installments as detailed in the Stay Order of the 2[nd] respondent.
3. Both the learned counsels admitted that the main appeal is pending before the 2[nd] respondent authority against the assessment order passed under Section 147 r/w Section 144 r/w Section 144B of the Income Tax Act, dated 01.12.2023.
4. In view of the above said pendency of the appeal as the additional material was also supplied by the petitioner in this writ petition, the same can be placed before the Appellate Authority for consideration on merits in accordance with law, after hearing both the parties giving due opportunity, the appeal can be disposed of, as expeditiously as, possible preferably within a period of six (06) months from the date of receipt of this order. During the pendency of the appeal, the imposing of 5% of the tax demand shall not be insisted and the liability of the petitioner/appellant, if any shall be considered in the final decision of the Appellate Authority on its merits.
5. Accordingly, the Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, Miscellaneous Petitions pending, if any, shall stand closed.
__________________________
JUSTICE B KRISHNA MOHAN
________________________
JUSTICE NYAPATHY VIJAY
Dated: 31.12.2024 MSI
THE HONOURABLE SRI JUSTICE B KRISHNA MOHANTHE HONOURABLE SRI JUSTICE NYAPATHY VIJAY
WRIT PETITION NO: 27355/2024
(per Hon’ble Sri Justice B. Krishna Mohan)
Dated: 31.12.2024 MSI