Jayalakshmi Pinamaneni V. THE INCOME TAX OFFICER ITO (INT TAXN)-1

WP/22582/2024

AI Insights

The case involves Jayalakshmi Pinamaneni, who filed a writ petition against the Income Tax Department challenging an assessment order for the year 2015-16. The petitioner, represented by counsel Sri Thanneru Chaitanya Kumar, argued that the assessment was arbitrary, illegal, and violated principles of natural justice as well as various articles of the Constitution of India and sections of the Income Tax Act, 1961. The respondents included the Income Tax Officer, the Principal Chief Commissioner of Income Tax - Telangana, the Central Board of Direct Taxes, and the Union of India. The court, after hearing the arguments and considering a similar case (W.P.No.13353 of 2024), decided to allow the writ petition based on the precedent set in the earlier case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 752849 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 20-08-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.13353 of 2024
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B REDDY; B MUKHERJEE
• Assessee Lawyers: THANNERU KUMAR
• Keywords: Income tax assessment; Natural Justice; Violation of Constitution; Writ of Mandamus
• Section: 147; 144; 265; 148-A

Judgement Text

" 134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTIETH 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: 22582 OF 2024 Between: Jayalakshmi Pinamaneni, D/o. Late P.V.Raghavendre R1o, ng9_d_1fqqt !{ velrs, Occupation. Business, PUo.4112 FEAFEL LT , SAN JOSE 95134 butronrutA, usA 999999, PAN. BQYPP4209B Assessment Year. 2015-16 Reb by its Power of Attorney Holder Mr. Vilas Deshpande son of lr/r. Kishan Rao Deshpande, Aged: 65, Occ: Business, Rl/o. H.No3-4- 14217lS Shamala Enclave, Barkatpura, Hyderabad Telangana ...'ET,TI.NER AND 1. The lncome Tax Officer ITO (lNT TAXN)-1 , HYD Aaykar Bhawan' Opposite Lb Stadium, Basheer Bagh, Hyderabad, Telangana,. 2. The Principal Chief ComFrissi6ner of lncome Tax -Telangana a!9 A?,, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana. 3. The C-entral Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001 . ...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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the order passed by the lncome Tax Authorities office of the lncome tax officer ITO(INT TAXN)-1 ' HYD completed the assessment UIS 147 read with Section 144 of the lncome Tax Act, 1961 vide DIN and Notice No. dated. 05-04-2024 ITBA/AST/S/1 47 12024-251 1 064221 086(1) tor the assessment year 2015-16 determining the total income of Rs. 21 ,22'O4Ol-as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(1 Xg) and 265 of the constitution of rndia and Sec. 148-A of the lncome Tax Act, 1961 , and consequently set aside the same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR counsel for the Respondent Nos.1 & 2: M/s. B.sApNA REDDY, Jr. sc FoR rrD counsel forthe Respondent Nos.3 & 4: SRr B.MUKHERJEE FoR sRr GAD| PRAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF tNDtA The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No.22582 of 2()24 ORDER (per Hon'ble SP,.I) Sri T-Chaitanya Kumar, learned counsel, appears for the petitioner, Ms.B.Sapna Reddy, Iearned Junior Standing Counsel for Income Tax Depa,rtment, appears for respondent Nos.1 and 2 and Sri B' Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of lndia, appears for respondent Nos'3 & 4' 2 With the consent frnallY heard 3. Learned counsel for the parties fairly and jointly urge that the point involved in this case is squarely covered by order passed by this Court in W'P.No.13353of2o24arrdbatchanditmaybeallowedintermsofthesaid order. 4. In view of consensus arrived at, this Writ Petition is allowed in terms of order passed in w.P.No.13353 of 2024 and batch. The direction contained in the said order sha-ll apply mutati's mttan'dis to this case with full force. No costs. Interlocutory applications, if any pending, shall also stand closed //TRUE COPY// SD/.K.AMMAJI ASSISTANT REGISTRAR L}, { SECTION OFFICER 1 The lncome Tax Officer ITO (lNT TAXN)-1 , HYD Aaykar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad, Telanganl. irro princioit Chief Comirissioner of lncome T-ax -Telangana and A.P., Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028' Telangana. To 2 '^ a'{J - I I 3. The Chalrman, Central Board of Direct Taxes, Department of Revenue, Mlnistry of Finance, Government of India, secretiliit eJirdrng., N\";-dbrni - 110001. 4 4 o 7 i,f^:,^9::t,:ry_t9 t!\".9org1nent, Union of tndia, Deparment of Revenue, rvrntsrry ot Ftnance, New Delhi - 1 10 001. . One CC to SRI THANNERU_C+t4114;1yA KU|VAR, Advocare tOpUCl One CC ro M/s. B.SApNA REDDY, .tr. SC rOn ti'o fOpLjCi- L- \"\", . o1e cc to SRt GAD| PRAVEEN KUN/AR, Oy. SOltitron',ceruennr or rNDtA [OPUC] . Two CD Copies o PSK. CBR & HIGH COURT DATED:2010812024 ORDER WP.No.22582 of 2024 f ,l I I I $ (.) ( e-I rut ' J ' ',/ tl I / 1E 0 A ALLOWING THE WRIT PETITION WITHOUT COSTS. (9tr'' A I I -\"1-/ ,6*. "