Mr. Suresh Kumar Shetkar V. The Income Tax Officer - Ward 1

WP/37042/2024

AI Insights

The case involves Mr. Suresh Kumar Shetkar, the petitioner, who challenged the rejection of his stay application by the Income Tax Officer, Sangareddy, pending the disposal of his appeal before the first appellate authority. The petitioner sought a writ of Mandamus under Article 226 of the Constitution of India, claiming that the rejection was arbitrary, illegal, and violated principles of natural justice among other legal provisions. The court referenced a similar case (W.P.No.36648 of 2024) where interim protection was granted under similar circumstances, leading to the decision in this case to stay the recovery proceedings until the appellate authority's decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 766695 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 03-01-2025
• Assessment Year: misc
• Other Referred Cases: W.P.No.36648 of 2024, W.P.No.25260 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: J SUNITHA
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment Year 2016-17; Income Tax; Limitation; Natural Justice; Stay Application; Void ab initio; Writ of Mandamus
• Section: 148A; 265

Judgement Text

"[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRt JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 37042 0F 2024 Between: AND 1 Mr. Suresh Kumar Shetkar,_S{9. Mr. Shekkar Shiv Rao, aged 64 years, H.No. p?t? r,Near New vision'Cotrege, sanl6dv R;'di'iEsar, nyoe'rauari _ sbri 038, Telangana. ...PETITIONER The lncome Tax Officer - Ward. 1, Sangareddy, lncome Tax Office, Veerabhadra Nagar, New Bus Stand, VberaUn\"iAra -(igar, SingaieO'dy -'5-OZ 001, Telangana 2, Asses_sment_Unit, lncome T-ax. Lqpartqelt, National e-Assessment Center, New Delhi, Room No.401, 2nd FI6or, E-Rimp, Jawaharlai Nehru bta;iffi: New Delhi - 110 003. 3 The. Principal Commissioner of ln-come Tax - 2, Signature Towers, S.y No. 6(P) of Kondapur, Opp. Botanical Gardens, Hydeiabio - soa zig, Teianrirni 4. The Joint Commissioner, (Appeals/ the Commissioner of lncome Tax 6ppqqts), National Facelesb Appeai Centre, Delhi. Throuoh the princir:ai Chief Commissioner of lncome iax (NaFAC), belhi, Nortn -et6Ct, NJ\"* DJtii_ 1 10 001 5 The central Board of Direct raxes, Represented bv its chairman. Deoartment of Revenue,.MinisJry of Finance, Govemment of l;dia, S;r\"#\"t iiridiil;, New Delhi - 1 10 001 . ...RESPONDENTS Petition under A,ticle 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 the order passed by the 1st Respondent, vide DIN and Letter No.. lrBAicoMlFllTl2o24-25t1o708s3227(1), dated o3t12t2024, in rejecting the stay application filed by the Petitioner, pending disposar of the appear of the r I I I : Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2O16- 17,as arbitrary, illegal, barred by limitation, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14,19(1xg) and 265 of the constitution of lndia and sec 148A of the lncome Tax Act,1961, and consequently set-aside the same and grant stay of recovery, pending disposal of the Petitioner's appeal before the 1st Appellate Authority, in the interests of lustice. 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 stay all further proceedings, including any recovery, pursuant to vide DIN & Letter No.|TBA/COIv1/F11712024-251107085327711), dated 03 12.2024' in rejecting the stay application filed by the Petitioner, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX The Court made the following: OROER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No.37O42 of 2o24 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. J.Sunitha, learned Junior Standing Counsel for Income Tax Department, for the respondents 2. With the consent linally heard. 3 l,earned counsel for the parties, fairly submitted that this matter may be disposed of in t€rms of recent order passed by this Court in W.P.No.36648 of 2024 dated 30.12.2024. 4 In aforesaid W.P.No.36648 of 2024, this Court recorded as under: \"2 . The impugned order dated 03.72.2024 , whereby the petitioner's application for stay has been rejected, is called in question in this petition filed under Article 226 of the Constitution. 3. karned counsel for ttre petitioner submits that one of the principle issues before the appellate authority against the assessment proceeding is that the maldatory faceless procedure was not followed by them- In a batch of matters, this Court has granted interim protection in such cases, where such procedure was not followed. In the instant case, the petitioner approached the appellate authority and praycd lor similar protection which has been declined. A Coordinate Bench of this Court in W.P.No.2526O of 2 2024 granted. interim Protection appellate authority to decide the course may be adoPted. and directed the appeal. The same 5 4 The other side has no objection 5. A Coordinate Bench of this Court in aforesaid W.P.No.25260 of 2024 recorded as under: '6. The contention of t]le learned counsel for the petitioner so far as the 148 notice issued by the jurisdictional Assessing Officer not being in dispute by the learned Standing Counsel for the Department and also in the light of the aforesaid judgrnents rendered by this Court in the case of Kankanala Ravindra Reddy (suPra 1) and in the light of the judgment of the Honble Supreme Court in case of Ashish Agarwal (supra 2), we are of the considered opinion that the Assessing Authority in the course of deciding the petition under Section 220(6) of the Act. ought to have take a more Pragmatic view and should had kept the recover5r proceedings in abeyance, pen.ding the appeal before tl'e Appellate Authority. 7. For the aloresaid reasons, we dispose o[ the present writ Petition at this juncture drrecting the Assessing Oflicer not to Pursue with the recovery proceedings in terms of the impugned order dated l2.Oa -2024 till the appeal for the Asscssment Year 2013-14 is hnallt' decided.\" 6. [n vier.r, of aforesaid order, this petition is disposed of by directing the Assessing Offrcer not to pr]or. the recovery proceedings in terms of the impugned assessment order till the decision of the appellate authorily. The appellate authority shall mike endeavour to decide the appeal expeditiously' It is made clear that this Court has not expressed any opinion on lhe merits of the case. No costs.' In view of consensus arrived at and order passed ln aforesaid W.P.No.36648 of 2024, this petition is disposed of by 3 directing the Assessing Officer not to pursue the recovery proceedings in terms of the impugned assessment order till the decision of the appellate authority. The appelate authorit5r shalr make endeavour to decide the appeal expeditiously. It is made clear that this Court has not expressed any opinion on the merits of the case. No costs Interlocutory applications, if any pending, shall also stand closed. SD/. T.TIRUMALA DEVI ASSISTANT GlS //TRUE COPY// SEC FFICER To, 1 2 3. 4. 5. 6. 7. B. BSR The lncome Tax Officer- - lVard 1, Sangareddy, lncome Tax Office, V^eerabhadra Nagar, New Bus Stand, Veerabhiadra lidgar, SingaiJOOV _ sb7 001, Telangana. The _ Assessment Unit, lncome Tax Department, National e-Assessment 9enter, New Dethi, Room,No.4O1,2nd Fbor, E-itamp, .lawahadal -ruenru Stadium, New Delhi - 1 10 003. The Principal Commissioner of lncome Tax - 2, Siqnature Towers. S.v No. 6(P) of Kondapur, Opp. Boranicat Gardens, Hydeiabid - SOe zie,teiandana The Joint Commissioner, (Appeals/ the Commissioner of lncome Tax Oqpgats), Nationat Facetesi Appeai Centre, Delhi, Throuqn tne Frincroai Chief Commissioner of tncome T'ax (NaFAC), belhi, North et6Ct, New Detfii _ 1 10 001 The Chairman, Central Board of Direct Taxes, Depa(ment of Revenue, lrljli.^q of Finance, Govemment of lndia, Secretariat 'Buildings, New Delhi i 110001. One CC to SRI A.V.A.StVA KARTTKEYA, Advocate tOpUCI One CC to M/s. J.SUN|THA, Jr. SC FOR TNCOME TAX [OPUC] Two CD Copies 0a- t' HIGH COURT DATED: 0310112025 ORDER WP.No.37042 ot 2024 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS P+ 'uTEl-s'- It cr(_r_c-> ,\" a, - J t:.1 t I l' rJ 31 fEB ,?T6 -7 + t 'n, I SpAte I ! I I I I I i ! 1 l i : "