Mrs. Rama Kumari Mandava V. The Income Tax Officer

WP/192/2025

AI Insights

The case involves Mrs. Rama Kumari Mandava, the petitioner, who challenged an order from the Income Tax Officer directing her to pay Rs. 16,00,000 pending the disposal of her appeal for the Assessment Year 2016-17. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice among other claims. The respondents included various authorities from the Income Tax Department and the Central Board of Direct Taxes. The High Court's decision was influenced by a precedent set in a similar case, leading to the stay of recovery proceedings until the appellate decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 764386 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2025
• Assessment Year: misc
• Other Referred Cases: Kankanala Ravindra Reddy vs. State, Ashish Agarwal vs. State
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, Section 148A of the Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BOKARO SAPNA REDDY
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment Year 2016-17; Income Tax; Natural Justice; Recovery proceedings; Stay of recovery; Writ of Mandamus
• Section: 151; 148A; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY ,THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR, JUSTICE G.RADHA RANI I 3430 I ..PETITIONER Between: AND ,1 2 Mrs. Rama Kumari Mandava, D/o. V Jagapathi Rao, Aged 62 years, Occ. Business, 6-3-123818121, Creamline Dairy Products, Rai Bhavan Road, Somajiguda, Hyderabad 500 082, Telangana. 3 4 The lncome Tax Officer, Ward 6(1). Hyderabad, lT Towers, AC Guards. Mask Tank, Hyderabad - 500 004, Telangana. Assessment Unit, lncome Tax Department, National e-Assessment Center. New Delhi, Room No.. 4O1,2nd Floor, E-Ramp. Jawaharlal Nehru Stadium. New Delhi - 1 10 003. The Principal Commissioner of lncome Tax - 1, lT Towers, AC Guards. Masab Tank, Hyderabad - 500 004, Telangana. The Joint Commissioner (Appeals) i the Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre, Delhi, Through the Principal Chief Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi - 1 10 001 The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 oo1' ..RESP.NDENTS 5 Petition under Article 226 ol 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 ITBA/RCVlFl1712024-2511070128402(1), dated 05il 112024. ia directing the Petitioner to pay a sum of Rs. 16,00,000/-, pending disposal of the appeal of the Petitioner before the I st Appellate Autiority. i.e., the 4th Respondent herein, for the Assessment Year 2016 -17, as arbitrary, illegal, barred by limitation, bad in law, void-ab-initro, violative of the principles of natural justice, apart from being I I I I i I I I I ! I PRESENT WRIT PETITION NO: 192 OF 202s i olative of Art. 14 19(1) (g) 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, pencling disposal of the Petitioners appeal before the 1st Appellate Authority, in the interests of justice 1A NO: 1 OF 2025 Petition unCer 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, vide DIN and Letter No. ITBNRCVlFl1712024- 2511070128402( 1 ). dated 0511112024, in directing the Petitioner to pay a sum of Rs. 16,00,000/-, pending disposal of the appeal of the Petitioner before the 1\"t Appellate Authority, ie., the 4rh Respondent herein, for the Assessment Year 2016 - 17, pendinlr disposal of the above Writ Petition Counsel for the Pr:titioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY (Jr. SC FOR INCOME TAX) The Court made the following: ORDER / /, ,4 I / THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON,BLE DT. JUSTICE G. RADHA RANI WRIT PETI?ION No.192 of 2025 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, for the respondents. 2. With the consent finally heard. Learned counsel for the parties agreed that this petition ma,y be disposed of in terms of order passed by a Coordinate Bench of this Court in W.P.No.2526O of 2024. 1 A Coordinate Bench of this Court in aforesaid W.P.No.25260 of 2024 recorded as under: \"6. The contention of the learned counsel for the petitioner so far as the 148 notice issued by the jurisdictional Assessing Oflicer not being in dispute by the lcarned Standing Counsel for the Department and also in the light of the aforesaid judgments rendered by this Court in the case of Kankanala Ravindra Reddy (supra I ) and in the light of the judgment of the Hon'ble 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(61 of the Act, ought to have take a more pragmatic view and should had kept the recovery proceedings in abeyance, pending the appeal before the Appellate Authority. / / I ti ( 2 7. For the aloresaid reasons, we dispose of the present Writ Petition at this juncture directing the Assessing Olficer not to pursue with the recovery proceedings in terms of tlre impugned order dated 12.O8.2024 till the appeal for the Assessment Year 2Ol3-14 is finally decided.\" 5 In vierv of aforesaid order, this petition is disposed of by 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 appellate authority shall make endeavour to decide the appeal expeditiousl.y. It is made clear that this Court has not expressed any opinion on the merits To, of the case. No costs. Interlocutory applications, if any pending, shall also stand closed SD/- P.Ch. NAGABHUSHAMBA AS ANT REGISTRAR ,TRUE COPY// CTION OFFICER.. l::. 1. The lncome Tax Officer, Ward 6(1). Hyderabad, lT Towers, AC Guards, Mask Tank, Hyderabad - 500 004, Telangana. 2. Assessrirent Unit, lncome Tax Department, National e-Assessment Center. New Delhi, Room No.. 401,2nd Floor, E-Ramp. Jawaharlal Nehru Stadium' New Delhi - 110 003. 3. The Principal Commissioner of lncome Tax - 1, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 4. The Joint Corirmissioner (Appeals) / the Commissioner of lncome Tax (Appeals), lJational Faceless Appeal Centre. Delhi. Through the Principal btiii:f Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi - 110 001. 5. The Chairman,Central Board of Direct Taxes. Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - '110 001. 6. One CC to SlRl. A V A. SIVA KARTIKEYA, Advocare [OPUC] 7. One CC kr Ms BOKARO SAPNA REDDY (Jr. SC FOR INCOME TAX)[OPUC] 8. Two CD Copres BM ^ GJP v I I HIGH COURT DATED:06 t01t2OZs ORDER WP. 025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS (tt ]=\"tr z-f o cclfLt> ' 5 :) o + 0 E ,1 ! u 9Z[Z, Yo :) o c I A I I I I ! I I I i I I I I I I I I I , ) "