IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 5303 of 2009 Between: M/s. Sree Rayalaseema Green Energy Limited, Pandipadu Road, Laxmipuram, Kurnool, Kurnool district, Rep. by its Managing Director, K. Madhusudan, S/o. K. Padmanabhaiah Setty, Aged 41 Years. ..... PETITIONER AND 1 Commissioner of Income Tax, Central Circle, Hyderabad. 2 Deputy Commissioner of Income Tax, Central Circle-4, Hyderabad. 3 Commissioner of Income Tax (Appeals)-I, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to to issue a Writ, order or direction one in the nature of Writ of Mandamus declaring the notice of the 1st respondent, Commissioner of Income Tax (Central), Hyderabad, in F.No. CIT(C)H/263(2)/08-09, dated 17-02-2009 issued u/sec. 263 of the Income Tax Act, 1961 for the block period 1996-97 to 2001-02 and upto 07-03-2002 as bad in law, arbitrary and violative of Art. 14 of the Constitution of India, set aside the same and pass Counsel for the Petitioner:MR.A.V.KRISHNA KOUNDINYA Counsel for the Respondent No.: MR.J.V.PRASAD (SC FOR INCOME TAX) The Court made the following : THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO: 5303 of 2009 ORAL ORDER: (Per Sri Anil R. Dave, CJ) The petitioner has challenged the show cause notice dated 17.2.2009 issued by the Commissioner of Income Tax (Central), Hyderabad. It is the case of the petitioner that the authority who has issued the show cause notice is not having jurisdiction in the facts stated in the affidavit supporting the petition. Several legal issues have been raised in the petition and it is also an admitted fact that a reply to the show cause notice has been given by the petitioner on 5.3.2009. Looking to the fact that a show cause notice has been challenged in this petition, we do not entertain the petition. We are sure that the authority concerned shall look into the contents of the reply dated 5.3.2009 filed by the petitioner and decide the matter objectively. If the authority decides against the petitioner, the order which might be passed, should not be implemented for a period of three weeks from the date of its communication to the petitioner. For the reasons recorded hereinabove, we do not grant the relief prayed for. Subject to the direction given to the authority, the petition is rejected with no order as to costs. ___________________ ANIL R. DAVE, CJ _____________________________ RAMESH RANGANATHAN, J 17th March, 2009 asp