AI Insights
The case involves multiple writ petitions filed by various petitioners against the Income Tax Department, challenging the notices and consequential orders issued for different assessment years. The petitioners argued that the notices were arbitrary, illegal, and violated principles of natural justice and constitutional provisions. The core issue was the non-compliance with the reassessment procedure as per the Finance Act, 2021. The court referenced a previous judgment in a batch of writ petitions (W.P.No.25903 of 2022) where similar issues were addressed, leading to the decision to quash the notices and orders in the present case.
Appeal Details
Counselvise Citation
[2024] 140 COUNSELVISE.COM (IT) 758076 (HC-TELANGANA)
Assessee PAN
Bench
Appeal Number
CRN Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
02-08-2024
Assessment Year
misc
Judgement Text
"[ 3411 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisdiction) FRIDAY, THE SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL THE HoNoURABLE SRI L usTIcIT?IvIAVARAPU RAJ ESHWAR RAo WRIT PETITION NOS.20662, 20695, 20700,20704,20712.20 742, 20744,207 s',t,2 0767. 20768 & 20807 0F 2024 WRIT PETITION NO: 20662 0F 2024 Betwe e n: it,1,'s Hclly,'rood Footwear. R/o !._2-4C GanChr Chc,vk. SrC:irp3t. tvledak _ 502 103, ,t:illj;\", Reoresented sy its l\"rana3ir] i11..-\". ii,\"a,;;a ya,{:gir-i. S,o r tr. Avula ..PETITIONER AND 1 2 3 The lncorne Tax Offrcer W\"r9 : .1 , Siddipet. lncome Tax Office, g_1-22, 1 st Floor, Subhash Road, Siddipet Tet;;g;;i;' \"'\"\"' '\" The Principal Commissioner gltlSgnp Tax - 4, Hyderabad, tT Towers, 10_2_ 3, AC Guards, Hyderabad - SOO OO+, fefang\"n\".' ''\"\"'' Assessment Unit. Income Tax Deparrment, National e_Assessment center. N:w 3\":'*, Ti33r|\" +ot, 2no-rrboi Eril,;; ':'#;;;t'1 ri;h; 'si,;ili;; ..RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction, decraring the order passed by the 1st Respondent, u/s 14r rrw sec. '144 of the lncome Tax Act, .1961, dated 13.O3.2024, bearing DlN.. lrBA/AST/s/14il2o23- 2411062573474(1), tor the Assessment year 2018 - 19, as arbitrary, ilegar, bad in raw, void-ab-initio, viorative of the principres of naturar Justice apart from being viorative of Articres i a, r 9( 1 xg) and 265 of the ) Constitution of lndia and Sec. 14gA of the lncome Tax Act, 1961 , and consequently set aside the same in the interests of justice lA NO: 1 oF 2024 Petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired In support of the petition, the High court may be preased to stay all further proceedings, incruding any recovery, pursuant to the order passed by the 'l st Respondenl, urs 147 r/w sec. 144 0f the rncome Tax Act, 1961, dated 1303.2024. bearing DrN: rrBA/ASTrs/14712023-24110625t3414(1), for the Assessment Year 2O1g - 19, pending disposal of the above Wrrt petition. Counsel for the petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX U/RIT PETITIO N NO: 2069 5 0F 2024 Belween: lv!r Narasimna pol3a Agriculturrst. R,to. rj-46i 508 001 , Tetangana ...PETITIONER Assessment Unit. lncome Tax.D_epartment,National e_Assessment Center. New Deth i, Room No. 40 1, 2nd Fkt\";,' EfC; ;;,'J;;r-h\" rr;-N;ri;..sft ili; : New Delhi - I 10 003. The lncom,; Tax Officer. rygrg^l,Nalgonda Income I;,< Office. Near Rail, Under Bridge Nalgonda 508 001, fefaigi\";' '\"\" '' The Prrncipal Chief Commrssroner ^of lncoge Tax, Andhra pradesh and Telanqana, Hyderabad. R.gT-N-o_. SZZ, gth iio\"or ' il'gtork. LT.Towers, .10_2_ 3. AC Guards'Hyderabad _ sooocj+, r-ejr#;;;;\" \" \" ...RESPONDENTS Petition under Articre 226 0r rhe constitution of rndia praying that in the crrcumstances stated in the affidavit fired therewith, the Hrgh court may be pleased to issue a Writ of Mandamus or any other appropflate Writ, Order or Direction, declaring that the order passed by the ist Respondent, uts 147 r/w sec. 1448 of the tncome Tax Act, 1961 , dated 26.03.2024, bearinq DIN and Notice No. onr S/o. Mr Ramulu polagoni. a;,. : 5i 1.=.:;s Oce . arr Gudem, Yellareddy Gu\"dem. Ni:._rpa-t:y'l.f rli\".ir' Das AND 1 I 3 J ITBA/AST/S/14712023-2411063404123(1), for the Assessment Year 2015 - 16 as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles ta, 19(1)(g) and 265 of the Constitution of lndia and Sec 14BA of the lncome Tax Act, '1961 and to consequently set aside the same in the interests of justice. lA 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 stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, u/s 147 rlw Sec. 1448 of the lncome Tax Act, 1961, dated 26 03.2024, bearing DIN and Notice No. ITBA/AST/S/14712023-2411063404 23(1), for the Assessment Year 2O15 - 16, pending disposal of the above Wnt Petrtion. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOillE TAX WRIT PETITION NO: 20700 OF 2024 Between: lvlr. Srinivas Goud Anthati, S/o. Mr. Brkshapathi Goud Anthati, aged 50 years, Occ. Business, RJo. Plot No. 129, Sri Srinivasapuram Colony, Vanasthalipuram, Hyderabad - 500 070, Telangana. ...PETITIONER AND 1 Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.. 4O1 , 2nd Floor, E-Ramp, Jawaharial Nehru Stadrum, New Delhi - 110 003. The lncome Tax Officer, Ward 9 (1)Hyderabad, lT TowerAC Guards Masab Tank Hyderabad The Principal Commissioner of lncome Tax - 4, l.T. Tower, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. ..RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or 2 3 + Direction, declaring that the order passed by the 'lst Responde.t, uls 147 r/w Sec. 1448 of the lncome Tax Act, 'rg61, dated 22.02.2024, bearing DIN and Notice No.. lrBA/AST/s/14712023-2411061329380(1), for the Assessment year 20iB - 19. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural iustice, apart from being viorative of Articres 14, r9(jxg) and 265 of the constitution of lndia and sec 14gA of the lncome Tax Act, .r961, and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under Section i 5i cpc praying that in the circumstances stated rn the affidavit filed in support of the petition, the High court may be pleased to stay all further proceeciini;s. incruding any recovery, pursuant to the order passed by the '1 st Respondent u1s 147 rlw sec. 'r44B of the lncome Tax Act, 1961. rated 22022024. bearing DtN and Notice No.lrBAtAsT7stl4Ttzo2i)-24t1o613zg3}o(t), for the Assessnr3nl 'e3r 20,1 8 - 19, pending disposal of the above v/rit petition. Counsel for the Petitroner: SRI A. V. A. SIVA KARTIKEyA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20704 0F 2024 Between: Ms Sandhya Koonreddy, D/o Mr , Deshireddy Govind Reddy, aged 36 years, o-cc Farmer R;o 2 i4/1. pacharigadda oonairlaricldem. rv;\"iiragl;; -lr\"rr6Iilo, - 5O8 217 , Tela nga n a AND I ..PETITIONER 2 The lncome Tax Officer, rygrg 1, Nalgonda, lncome Tax Office, Near Rail Under Bridge, Natgonda - 508 001, Tela\"ngana. The Prinqpal Commissioner of lncome Tax -1, Hyderabad, Room No.71i, 7th Floor, tT Towers, AC Guards, tvlasab Tank, HVOeiJOiO _ SOO OO+, fJrng;na. Assessment Unrt rncome Tax_Department Nationar E Assessment center New Dethi, Room No 401 2nd Floor E Ramp .lawif.,arfaf ruenru StaOiLm f.fe* Delhi. 3 ...RESPONDENTS ) Petition under Article 226 o'f 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 of Mandamus or any other appropriate Writ, Order or Drrection, declaring that: a. the order passed under Sec. laBA(d) of the lncome Tax Act, 1961, dated 30.O4.2024, bearing DIN and Notice No.lTBA/AST/F/148A/ 2024- 2511064456158(1), by the '1st Respondent, for the Assessment Year 2020 - b. the notice issued under Sec. 148 of the lncome Tax Act, '1961 , dated 30.04.2024, bearing DIN and Notice No. ITBA/AST/S/148-112024-251 1064457685(1), by the 1st Respondent, for the Assessment Year 2020 - 21 , as arbitrary, illegal, bad in law, void-ab-initio, violatrve of the principles of natural justice, apart from being violative of Articles 14, 19(1 Xg) and 265 of the Corrstitution of lndia and Sec 148A of the lncome Tax Act. 1351. aaC to cc.s3q,-r3r'ltly s3t aside the same in the inte13sts ci;us: :e lA 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 stay all further proceedings, including any recovery, pursuant to the notice issued under Sec. '148 of the lncome Tax Act, 1961, dated 30.04.2024, bearing DIN and Notice No.lTBA/AST/S/148-1/2024-2511064457685(1), by the 1st Respondent, for the Assessmenl Year 2020- 21, pending disposal of the above y/rit Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX WR|T PETITION NO: 20712 OF 2024 Between: [ ilrs. Ruksana Khatoon, D/o. Younus Mohammed, aged 59 years, Occ.- Housewife, Rlo. 8-2-4131118, Road No. 4, Banjara Hills, Hyderabad - 500 034, Telangana. (, ...PETITIONER AND 1 The lncome Tax Officer, Ward 6(1), Hyderabad, l.T.Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. The Principal Chref Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad Room No.- 922,gth Floor, 'B' Block, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. 3- Assessment Unit, lncome Tax Depa(ment, National e-Assessment Center, New Delhi, Room No.- 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 ...RESPONDENTS Petition under Artrcle 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased lo issue a Writ of lt4andamus or any other appropi'iate Writ, Order or Direction. d ecla ring that. a. the order passed under Sec. 146A(d) of the lncome Tax Act. 1961, dated 26 0-r 2C2 i 5ea'irl Dl ard Notrce No - lTB,i,/,qST/Fi 148A;2023- 2+'i-]a311':-3i1,. cr lr: 1st R3sponCsrt. for the Assessment Yea:2)17 b. the notice issued under Sec 148 of the lncome Tax Act. 1961 . dated 26.A3 2024 bearrng DIN and Notice No.- ITBA/ASTIS/148_11 2023- 241106341367 9(1 ). by the 'l st Respondent. for the Assessment Year 2017 - 18 as arbitrary, illeeal. bad in law, void-ab-initio. violativt) of the principles of natural JUSrrce. apart from being violative of Articles 14 19(1Xg) and 265 of the Constitution of India and Sec 148A of the lncome Tax Act. 1961 , and to consequently sel aside the same in the interests of justice. lA 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 stay all further proceedings, including any recovery, pursuant to the notice issued 2 1 under Sec. 148 of the lncome Tax Act. 1961, dated 2610312024, bearing DIN and Notice No.- ITBA/AST/S/148-112023- 2411063413679(1), by the 1st Respondent, for the Assessment Year 2017 - 18, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20742 OF 2024 Between: AND 1 Mr. Abdul Hadi, S/o. Mr- Mohammed Abdul Hafeez, aged 44 years, Occ.. Business, No. 17t1t456 2 1. Bagh E Jahanara, Function House Lane, Yakutpura, Hyderabad - 500 023, Telangana. ...PETITIONER ? 3 Assessment Unit, lncome Tax Department, National e-Assessment Center, Ne,,v Deini. Roorr No. 40.1 . 2nd Floor, E-Ramp, Ja',vaharlal N:r:u Sladrum. Ne','r D:lhr ' 1 10 003 Th3 ln.cm. Tax Oiircer, W'ard 9(1), Hyderabad, l.T. To',',:' 13 G.l:':s A,4asab Tank, Hyderabad - 500 004, Telangana. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922,91h Floor, B Block, l.T.Towers' 10-2' 3, ACGuards, Hyderabad - 500 004, Telangana. ...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 of Mandamus or any other appropriate Writ. order or Direction, declaring that the order passed by the 'l st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, '1961, dated 07.O3.2024, bearing DIN and Notice No' ITBA/AST/Si l4712023-2411062144564(1), for the Assessment Year 2016 - 17, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act' 1961, and to consequently set aside the same in the interests of justice- s lA NO: 1 OF 2024 Petition under Section '151 CPC prayrng that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, u/s 147 rlw Sec 1448 of the lncome Tax Act. 1961 , dated 07.O3 2024, bearing DIN and Notice No. |TBA/AST/S/14712023-24/ 1062144564(1). for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition, and to pass Counsel for the Petitioner: SRI A. V. A. S|VA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO: 20744 OF 2024 Between: It'lrs. Sugana Ar:. r', -r l,lr. LrnJa::h ,A:-. a,l?c 6- ril3rs. Occ Husnabad. Ka'ir-- a1:r - 505 Ja7 Te argara Tarlcr R/o. 15-95/A ...PETITIONER AND 1 2 , Assessment Unit. lncome Tax Deparlment National e-Assessment Center, New Delhi, Room No. 401. Znd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003 The lncome Tax Officer, W9r9 ?,Karimnagar, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001, Andhra Pradesh. The Principal Commissioner_of lncome Tax - 2, Hyderabad, Signature lgryers,- Opposite Botanicat Gardens-,. Sy No 6(p) oi Kondapur, 5y. No, lZ(e) oJ Kothaguda, Serilingampatty tr/andal, Hyderabad - 500'084, Ranga Reddy District. Telangana. ...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 of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 1st Respondent, u/s 147 sec. 144 rlw sec. 1448 of rhe lncome Tax Act, 1961. dated 29 02.2024, bearing DIN and Notice No: |rBA/AST lsr14712023-2411061766146(1), for the Assessment Year 2o19 - 20, as arbitrary, ilegar, bad in raw, void-ab-initio, violative of the I principles of natural justice, apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndra and Sec 148A of the lncome Tax Act, 1961 , and to consequently set aside the same in the interests of justice. lA 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 stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, u/s 147 w Sec. 144 r/w Sec. 1448 of the lncome Tax Act, 1961, dated 29.02.2024, bearing DIN and Notice No.. ITBA/AST/S/14712023-241 1061766146(1), for the Assessment Year 2019 - 20, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20751 OF 2024 Between: Mr. Jagath Reddy Dyapa, S/o. Mr. Dyapa Beem Reddy, qge_d 6_1 years, Occ.- Agriculiurist, No. 144. Flat No 2, Sai Krishna Enclave ISTF, Vanasthali Hills. Vanasthalipuram, Hyderabad - 500 070, Telangana. ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.- 401 , znd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 2- The lncome Tax Officer, Ward 9(1), Hyderabad, lT Tower, AC Guards, Irlasab Tank, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No.- 922,91h Floor, B Block, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 of the Constltution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ' Order or Direction, declaring that l0 a- the order passed by the 'l st Respondent, uls 141 r/w Sec. 1448 of the lncome Tax Act. 1961, dated 30.'10.2023, bearing DIN and Notice No._ ITBA/AST/S/14712023-241105751 3053(1 ), for the Assessment year 2015 _ .16; & b. the orders passed by the 1st Respondent, levying penalties u/s 271 F, 271(1)(c) and 271(1)(b)of the tncome Tax Acr, 1961. dated 16.04.2024, 05.04.2024,19.04.2024bearin9 DtN-tTBA/pNL/Fr 27 1 Fl2O24- 25/ 1 0641 2857 8(1 ), ITBA/PNL/F/27 1 (1 )(c)t 2024-2St j a63s284OS(1) and lrBA/PNL/F/271(1)(b)r2024-2sl1064208378( j ), for rhe Assessment year 2015 - 16 as arbitrary, illegal, bad in law. void-ab-initio, violative of the principles of natural lustice. apart from being violatjve of Articles 1 . 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of !he lncome Tax Act. i961, and to Consequently set aside the same ,n the rnterests of just:ce. lA NO: 1 OF 2024 Petition under s3ction I51 cpc praying that in the .rrcJmstances stated rn the affidavit filed in support of the petition, the High couri may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent u/s 147 rrw Sec 144B of the rncome r-ax Act_ .1961, dated 30.1o.2023, bearing DrN and Notice No.- rrBA/AST/s/147t2o23-24t 1057513053(1), for the Assessment year 2015 - 16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO 20767 0F 2024 Between: Mr Venkat RedOy N,4andadi, S/o. IVlr. Lrnga Reddy lr.4andadi. aged 44 years, Occ Business, Ryo. 6-41. Ashok Nagar, Chartapilty. Natlonda Sos 06i. Teiaii;; -' II ...PETITIONER AND 1 The lncome Tax Officer, Ward 1, Nalgonda, lncome Tax Office, Near Rarl under bridge, Nalgonda, Nalgonda - 508 001, Telangana. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.: 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No.. 922,9Ih Floor, B Block, l.T.Towers, '10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. ...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 of Mandamus or any other appropriate Writ, Order or Direction, declaring that a. the order passed u/s 148A(d) of lhe Income Tax Act, 1961, dated 1204.2024 bearing DIN ard Nclice No.. ITBA/AST/F/1484i2O24- 25,t1CA1)7 19lCa 1 ). by tn3 'l st R3soond3ni. fcr the Assessment Year 2020 - 21 , b. the notice issued u/s 148 of the lncome Tax Act, 1961, dated 12.04.2024, bearing DIN and Notice No.. ITBA/AST/S/148 112024-2511064074037(1), by the 1 st Respondent, for the Assessmenl Year 2020 - 21: as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural iustice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and to consequently set aside the same in the interests of justice. IA NO: 'l 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 stay all further proceedings, including any recovery, pursuant to the notice issued u/s Between: Mr Thumalapally Narasimhareddy, S/o. Mr. T.Venkataramr Reddy, aqed 7i Vears, Occ Agriculturist, R/o. 16-1-4851344. Flat No 101A, SS S,,vdet \"Homes,' Near [ ,4atrusri College, Saidabad, Hyderabad - 500 059, Telangana. ...PETITIONER AND '1 . Assessment Unit lncorne Tax Department Natlonai e-Ass:ssment Center, Ne'ar Delhl, Room No.: 401, 2nd Floor. E-Rr,-nc Ja,,,:h rri:i Nehru Stadium, ll:v', D:lri - 1 10 003. 2. Tae lncom: Tax Oificer, !'ia:J gli) Flr:l:::c: I ll --:,.,::s. AC Guar-ds, It4asab Tank, Hyderabad - 500 004, Telan!;ana. 3. The Principal Commissioner of lncome Tax - 4. Hyderabad. Room No. 21 1, 2nd Floor, A Block, [T Towers. AC Guards lr4asab Tank. Hyderabad _ 500 044, Telangana. ...RESPONDENTS 148 of the lncome Tax Act, 1961, dated 12.04.2024, bearing DIN and Notice No.. ITBA/AST/S/148-112024-2511064074037(1), by the 1st Respondent, for the Assessment Year 2020 - 21, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20768 OF 2024 Petition under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appr.ooriate writ, order or Direction, declaring that: a. the order passed by the 1st Respondent, uls 14t r/w Sec. 1448 of the lncome Tax Act, 1961, dated 29.12.2023, bearing DIN and Notice No. ITBA/AST/S/1 47 I 2023-24 I 1 0 S92O4B7 4(1 ), fo r rhe Asse ssment year 20.1 8 _ '19; b the consequential order passed by the 1st Respondent, revying penalty u/s 27OA of the lncome Tax Act, 1961, dated 24.06 2024, bearing DlN. ITBAIPNLIF 1270Ar2024-2sr 1 065968333( i ), for the Assessment y ear 2018 _ 19; I -.j as arbitrary, illegal, bad in law, void-ab-initio, violalive of the principles of natural justice, apart from being violative of Articles ta, 19(t)(g) and 265 of the Constitution of lndia and Sec 14BA of the lncome Tax Act, 1961, and to consequently set aside the same in the interests of justice. lA 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 stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, u/s 147 rtw Sec. '1 448 of the lncome Tax Act, 1961 , dated 29.12.2023, bearing DIN and Notice No. ITBA/AST/S/14712023-241 1059204874(1), for the Assessment Year 2018 -.19, pending disposal of the above Writ Petition, Counsel for the Petitioner: SRI A. V' A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY. Jr, SC FOR INCOivtE TAX WRIT PETITION NO: 20807 OF 2024 Between: Mr. Kotha Malla ReddY, S/o. l .4 r Retired employee, FUo. 5-7 -771' Karimnagar - 505 001 , Telangana. AND 1 Chandra Reddy Kotha. aged 72 years, Occ.. Housing Board Colony, Karminagar Mandal, ...PETITIONER Assessmenl Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 401 , Znd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. The lncome Tax Officer, Ward 2, Karimnagar' lncome Tax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001, Telangana' The Principal Chief Commissioner of lncome Tax' Andhra Pradesh and fetangana, Hyderabad, Room No.: 922,91h Floor, B Block, l.T.Towers, 10-2- 3, ACGuards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 ot lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be 2 3 l-+ pleased to issue a Writ of Mandamus or any other appropr ate Writ, Order or Direction, declaring that the order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 196 1, dated 16.03.2024, bearing DIN and Notice No. ITBA/AST/S/14712023-2411062761749(1), for the Assessment Year 2015 - 16, as arbitrary, illegal, bad in law, void-ab-rnitio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and Sec 14BA of the lncome Tax Act, 1961 , and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitron, the High Court ma,, be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, u/s 147 rlw Sec. 1448 of the Income Tax Act, 196'l , dated 16.03 2A24 bearing DIN and Notice i Jo ITBA.'qST1S/1.17i2023-241 1C327317-J '1 ) io: lh3 Assessment 'ear 2a1: 1e t:.:: a: it scc,sai oi the a3J,: r,)'r: P3: I !-:r. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER Sri A.V.A- Siva Kartikeya, learned cou-nscl appears for the petitioner(s), Ms. B. Sapna Reddy, learned Junior Standing Counsel for lncome Tax Department, appears lor the respondent(s) in W.P.Nos.20662, 20695,2O7OO' 2O704' 2O7 12' 20742, 20751, 20767 &' 2076A of 2024 ald Ms. J'Sunitha' learned Junior Standing Counsel for Income Ta-x Dcpartment appears for the respondent(s) in W'P'Nos'2O744 & 20t]07 ot THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHq/AR RAO WRIT PETITIoN NOS.20662 20,695 2()7o,0 207o4 20712 20742 ?o744 2075L 20767 2(J764 e 2o8o7 0F 2024 coMMON ORDER (per lTon'ble SP,J) 2024. 2. Regard being had to the similarity of the qr'restton involved, on the joint request of the parties' thc matters are analogously heard and decided by this common order' 3. It is common ground taken by the lcarned counse I for the petitioner(s) that in furtherance of Finance Act' 2O21' re- assessment process stood modified but the respondents have not taken care of it ard therefore notices issued under Secticn 148 ofthelncomeTaxAct'lg6lcannotsustainjudicralscr.utiny. Since noticcs are bad in [aq', the consequential orders are also bad in law 2 4. During the coursc of hearing, learned cr>unsel for the parties agreed that curtains on this issue are fin ally drawn by tiris Court in a batch of writ petitions, W.p.No.2590 3 of 2O22 artd otber t:onnected matters, decided by common order dated 14.O9-2023. The parties agreed that this matter rn;ry be disposed ol rn tcr:-ns rrl rlte Common Order dated 14.O9.2O2:1. 5. ' ris Court in the said order dated ) 4.O9.2023 in W P.No.25i903
Other Referred Cases
Ashish Agarwal vs. Revenue
Laws Referred To
Income Tax Act, 1961, Constitution of India
1:1 Consultation on Business Development
₹1
360 Brand Audit (30 mins)
₹299
1:1 Consultation on Business Valuations
₹1
Startup Valuation Certificate
₹0
Shipping and Logistics Agreement
₹0
Residency Rules: Income Tax Act, 1961 vs Income Tax Bill, 2025 — A Subtle Yet Significant Shift!
Team Counselvise - February 18, 2026
SEBI Resets Mutual Fund Rules: A Structural Shift for Investors
Team Counselvise - March 13, 2026
Why Meesho got ₹1,500 Crore Tax Demand ?
Team Counselvise - March 09, 2026