M/S A.P. Beverages Corporation Limited, v. The Commissioner Of Income Tax-I,

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR Writ Petition No.4517 of 2015 DATED:26.02.2015 Between:

M/s. A.P. Beverage Corporation Limited, Hyderabad.

... Petitioner And The Commissioner of Income Tax-I, Hyderabad and others.

....Respondents

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR Writ Petition No.4517 of 2015 Order: (per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) The writ petition is thoroughly mis-conceived as we do not find any reason to entertain this matter.

The fact remains that the Assessing Officer has already passed the assessment order under the Income Tax Act, 1961 quantifying a sum of Rs.1468,63,95,620/- and this order of assessment still remains unchallenged. As a result, recovery proceedings have been initiated by attaching the bank account of the petitioner.

We do not find any illegality and infirmity in the action at present. Therefore, the writ petition is dismissed. However, liberty is given to the petitioner to approach the appropriate forum. This order of dismissal will not prevent and prejudice the petitioner from approaching the appropriate authority.

Consequently, pending miscellaneous applications shall also stand closed. No order as to costs.

__________________ K.J. SENGUPTA, CJ

_________________ SANJAY KUMAR, J 26th February, 2015 Pnb