Mr. Shiva Reddy Gangi Reddy, S/o Mr. Laxmi Kantha Reddy Gangi Reddy V. The Income Tax Officer - Ward 1, Mahabubnagar and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana and Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi and Mr. Gangi Reddy Shd, Private Employee

WP/29661/2023

AI Insights

The case involves a writ petition filed by Mr. Shiva Reddy Gangi Reddy, represented by his father and power of attorney holder, challenging the legality of certain income tax orders and notices issued by the Income Tax Department. The petitioner argued that these were issued arbitrarily and violated principles of natural justice and various constitutional provisions. The High Court, referencing a similar case previously decided, found in favor of the petitioner, setting aside the contested orders and notices.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 681784 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.28860 of 2023
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Year 2015-16; Income Tax; Legal provisions; Natural Justice; Violation of Articles; Writ of Mandamus
• Section: 148; 151; 148A(d); 226

Judgement Text

"[ 3386 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat J urisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETW WRIT PETITION NO: 29661 OF 2023 Between: Presently residing at : 901' Hiddjn Valley Dr, Apt 17203, Round Rock, Texas - 78665, United states of Ameflca. t