Chandrasekhar Jayaraman V. Chief Commissioner of Income-tax

WP/31940/2024

AI Insights

The case involved a writ petition filed by Chandrasekhar Jayaraman against the Chief Commissioner of Income Tax, International Taxation, Bengaluru, and the Income Tax Officer, International Taxation, Hyderabad. The petition challenged an order under section 148A of the I.T. Act, which reopened the income tax assessment for the assessment year 2018-19. The petitioner sought to declare the order as arbitrary, capricious, illegal, and unsupportable in law. However, during the proceedings, the petitioner decided to withdraw the petition, seeking instead to file a Return with the relevant documents for consideration by the tax authorities.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 691467 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 25-11-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 148A of the I.T. Act, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJHAY PUNNA
• Assessee Lawyers: Y RATNAKAR
• Keywords: Arbitrary; Capricious; Illegal; Income tax assessment; Mandamus; Reopening; Writ petition; Unsupportable
• Section: 151; 148A

Judgement Text

"1342s 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE K. SARATH WRIT PETI TION NO: 31940 OF 2024 Between: Chandrasekhar Jayaraman, S/o.V.Jayaraman, Aged - about 64. years, Occ.Business3OB, ieachers Colony, East [/arredpally, Secunderabad, Apartmen!201,mustafari Building, Opp.ADCB Metro, Dubai. ...pETlTlONER AND 1. Chief Commissioner of lncometax, lnternational Taxation, Bengaluru 2. lncome tax Officer, lntemational Taxation, Hyderabad ...RES'ONDENTS 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 in the nature of mandamus or any other writ , order or direction declaring that the impugned order passed under clause (d) of section .148A of the l.T. Act dated 30t t2o24 for asst. year 2018-19 and the consequential order dated 3ot8t2o24 issued u/s.148 reopening the income tax assessment for asst. year 2018-19 as arbitrary, capricious, illegal and unsupportable in law and be pleased to quash the same. IA NO: 1 OF 2024 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the impugned order passed under clause (d) of section 148A of the l'T' Act dated 3ot8t2o24 for asst. year 2018-19 and the consequential order dated 3Ot8t2O24 issued u/s.148 reopening the income tax assessment for asst. year 201 8-19. Counsel for the Petitioner: SRI Y.RATNAKAR Counsel for the Respondents: SRI VTJHAY K PUNNA, SENIOR SC FOR ITD The Court made the following: ORDER I I THE HONOI'RABLE SRI JUSTICE SUJOY PAUL AND THE HONOT'RABLE SRI JUSTICE K.SARATH WRIT PETITION No.319zO OF 2024 ORDER: (per Hon'ble Justice Sujog Paul) Sri Y.Ratnakar, learned counsel for the petitioner, after arguing for quite some time, seeks to withdraw this petition with liberty to file Retum in Section 148 of Income Tax proceedings along with relevant documents and prays that the competent authority may be directed to consider the same, in accordance with law. 2. Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Depa,rtment, appears for respondents, has no objection. 3. The petition is permitted to be withdrawn with the observation tJlat in the event said Return is hled with relevant documents, the competent authority shall consider the Return altd documents and pass order, in accordance with law, expeditiously- 4. Accordingly, the Writ Petition is dismissed as withdrawn. It is made clea,r that this Court has not expressed. any opinion on merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed- /TTRUE COPY// 1. One CC to SRI Y.RATNAKAR, Advocate [OP-UC] i. 5ii\" dd i; SRiviLHnv r puxun, sENloR sc F 3. Two CD Copies SD/-T. TIRUMALA DEVI / ASSISTANT REGISTRAR / sEcrloN brrtcen PSK. BS Vr oR ITD [oPUC] To I HIGH COURT DATED:2511112024 ORDER WP.No.31940 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS. .Sd X* o o ( il ltA ili6 rt I I 0 t/ $ c 20?{ .. ,s ,a , Ie t ( 1 R E S I.t {) I I I , ). ',.+ I t I I "