Shri Ajay Kolla vs. The Pr. Additional Director Genera Dggi,L
Held
The Court held that since the order of provisional attachment, which was the subject matter of the writ petition, has been revoked, nothing further survives for adjudication. Consequently, the writ petition was dismissed as infructuous. The Court made no order as to costs. Pending miscellaneous applications, if any, were also closed.
Facts
The petitioner, Shri Ajay Kolla, filed a writ petition before the Andhra Pradesh High Court challenging an order of provisional attachment. The respondents were the Pr Additional Director General, DGGI, and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.
Key Issues
1. Whether the writ petition survives for consideration given the revocation of the provisional attachment order. Petitioner's contention: The petitioner's counsel submitted that the order of provisional attachment has been revoked. Respondent's contention: The judgment does not record any specific arguments or contentions from the respondents.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Learned counsel for the petitioner submits that the order of provisional attachment has been revoked. In the circumstances, nothing further survives in this writ petition. Accordingly, the writ petition is dismissed as infructuous. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J
_________________________ Dr. Y. LAKSHMANA RAO, J Js.
THE HON’ABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE Dr. JUSTICE Y. LAKSHMANA RAO
WRIT PETITIONER
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.