Afia Rasheed Khan V. Union of India, Ministry of Finance and The Principal Commissioner of Income Tax-1, Hyderabad and M/s Green Acres Resort and The Income Tax Officer (Hqrs.)-2, O/o Pr.ClT-1, Hyderabad

WP/20199/2024

AI Insights

The case involves a writ petition filed by Afia Rasheed Khan, a partner in M/s Green Acres Resort, challenging an order from the Principal Commissioner of Income Tax-1, Hyderabad, which rejected her application seeking access to certain income tax documents and the ITBA portal. The petition argued that the rejection was arbitrary and violated principles of natural justice and the Income Tax Act, 1961. The court found merit in the petitioner's argument, referencing a similar case from the Madras High Court, and set aside the impugned order, directing a fresh consideration.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 816848 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-08-2024
• Assessment Year: misc
• Other Referred Cases: K'Muthukrishnan v. The Income Tax Officer, Circle I, Erode Town, Erode
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; SAPNA JR SC
• Assessee Lawyers: P S S NATH
• Keywords: Income Tax; Natural Justice; Public interest; Writ petition; ITBA Portal Access
• Section: 138(1)(b)

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 20199 OF 2024 [34111 51 years, Occ: Huda Heights, ...PETITIONER Between: AND 1. 2 Afia Rasheed Khan, w/o. Dr. Mazharuddin Ali Khan, Age. Housewife rlo 8-2-2931821HHl82, Plot No.82, IrzlLA Colony, Road No..12, Banjar-a Hilts, Hyderabad- 500034, Telangana, 3 4 Union of lndia, Ministry of Finance, North Block, New Delhi-1 10001 The P,'incipal Commissioner of lncome Tax-1, Hyd=raca,j. 7ih Floor, A Block, lT Towers, l rlasab Tank, Hyderabad. -500004 It4/s Green Acres Resort, H. No. 8-2-293l821HH182, Plot No. 82, HUDA Heights, M.L.A. Colony, Road No.12, Banjara Hills, Hyderabad-500034 The lncome Tax Officer (Hqrs.)-2, O/o Pr.ClT-l, Hyderabad, 7rh floor, 'A' Block, lT Towers, Masab Tank, Hyderabad - 500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction more particularly in the nature of lzlandamus by declaring the Order issued by Respondent No.2 dt.15.07.2024 bearing F.No.PClT-1/Hyd/lnfo.u/s.'13812024-25 as being illegal, arbitrary, highhanded, violative of principles of natural justice and violative of the provisions of lncome Tax Act, 1961, and set aside the same, and consequently direct Respondent No.2 to provide copies of income tax returns and tax audit reports of Respondent No.3 firm bearing PAN AAFFG3797H for AYs 2O2O-21 2021 -22, 2022-23 and 2023-24. lA NO: 1 OF 2024 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct Respondent No.2 to provide access to the ITBA Portal of Respondent No.3 to the Petitioner. Counsel for the Petitioner: SRI P.S.S. KAILASH NATH Counsel for the Respondent No.1: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 & 4: Ms. SAPNA JR. SC REP. FOR SRI VIJHAY K PUNNA, SR. SC FOR INCOME TAX Counsel for the Respondent No.3: - - - - The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE TIONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No.20199 of 2024 ORDER (per Hon'ble SP,J) Sri Kailash Nath P.S.S, learned counsel appears for the petitioner and Ms.Sapna, learned Junior Standing Counsel represcnting Sri Vrjhay K Punna, learned Senior Standing Counsel for lncome Tax Department, apPears for respondent Nos 2 and 4' 2. With the consent, hnaIIY heard' 3. The challenge is mounted in this petition to the ordcr' dated 15.07.2024, (Annexure P-1), whereby, an application preferred by the petitioner, a partner of respondent No'3 under Section 138 (1) (b) of the [ncome Tax Act, 1961, has been rejected only on the ground that the pelitioner failed to show that there exists any public in[erest in support of said aPPtication. ) ) 4. l.earned counsel for the petitioner by placing reliance on the judgment of the Madras High Court in K'Muthukrishnan v' The Incomc ta-x. O!ftcer, Circle I, Erode Tow, Erodet submits that the petitioner being a partner of respondent No'3 was not required to show any public interest. Heavy reliance is placed on paragraph Nos'9 and 1O of the said order ot the Madras High Court During the course of hearing, it is agreed that the impugned order may be set asidc aI-rd thc ' (zoo:) ze+ tra zeo 2 respondents rnay be directed to reconsider the aoplication of the petltioner by takrng into account the aforesaid judgmcnt of the Madras High Court 5. [n thrs vierv of the matter, the impugned order rlated 15.07.2024 is set aside Respondent No.2 shatl consider the judgment of the Madras Hig)r Court and position of law and pass a fresh order, in accord:rnce rr,,ith law, expeditiously, preferably withln thirty d:rys. It will be open to the petitioner to file additional application in support of his applicati.n, wrrich was rejecred by the order dated 15.07.2024. 6. Tht-- Pctition is disposed of, without expressrng any opinion on merits of the case. No costs. As a scqucl, stand closccl. misccllaneous petitions pending, if any, shall SD/.N.SRIHARI ASSISTANT REGISTRAR - -)--' SECTION OFFICER To, //TRUE COPY// 1. Union of lndia, Ministry of Finance, North Block, New Dethi-110001 2. The Principal Commissioner of lncome Tax-1 , Hyderabad, 7th Floor, A Block, lT Towers, Masab Tank, Hyderabad -500004 3. M/s Green Acres Resort, H. No. B-2-293l821H11182, Plot No.82, HUDA Heights, M.L.A Colony, Road No.12, Baniara Hills, Hyderabad--500034 4. The lncome Tax Officer (Hqrs.)-2, O/o Pr.ClT-1, HyderabaC, 7h floor, 'A' Qlock, lT Towers, lrlasab Tank, Hyderabad - 500004 5. One CC to SRI P.S.S. KAILASH NATH, Advocate [OPUC] 6. One CC to SRI VIJHAY K PUNNA, SR. SC FOR INCOME TAX [OPUCI 7. One CC to SRI GAD| PRAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF rNDrA [OPUC] B Two CD Copies BN KKS HIGH COURT DATED:1910812024 ORDER WP.No.20199 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS $ ' trll JUI ): l) ;-t, "