Mrs. Sandhya Kondapally V. The Income Tax Officer

WP/219/2025

AI Insights

The case involves Mrs. Sandhya, the petitioner, who challenged an order by the Income Tax Officer directing her to pay Rs. 79,00,000 pending the disposal of her appeal for the Assessment Year 2016-17. The petition was filed under Article 226 of the Constitution of India, seeking a writ of mandamus to declare the order as arbitrary, illegal, and violative of various legal provisions including Articles 14, 19(1)(g), 265 of the Constitution and Section 148A of the Income Tax Act, 1961. The court referenced a similar case (W.P.No.25260 of 2024) where it was decided that the recovery proceedings should be held in abeyance pending the appeal's decision. The court adopted this precedent to resolve the current petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 752648 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2025
• Assessment Year: misc
• Other Referred Cases: Kankanala Ravindra Reddy, Ashish Agarwal
• Laws Referred To: Article 226 of the Constitution of India, Articles 14, 19(1)(g), 265 of the Constitution of India, 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: Income Tax; Limitations; Natural Justice; Stay of recovery; Writ of Mandamus
• Section: 148A

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 PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOUR.ABLE DR. JUSTICE G.RADHA RANI I s430 ] years, Road, ...PETITIONER Between: Mrs Sandhya {o1{qO-qtly, D/o: Mr. G Malta Reddy, aged 57 Occ. Business, 6-3-1099i 1/3,4,'121404, Aditya Classic, 'Raj \"Bnavan Somajiguda, Hyderabad - 500 082 Telangana. AND 1. 2 3 4 5 The lncgme Tax Officer, Ward 6(1), Hyderabad, lT Towers, AC Guards, lr,4asab Tank, Hyderabad - 500 004, T6langana. Assessment Unit lncome Tax Department National e Assessment Center New Delhi, Room No 401 2nd Floor E Ramp Jawaharlal Nehru Stadium New Delhi - 110 003 The Principal Commissioner of lncome Tax - '1, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. The Joint Commissioner, (Appeals) / the Commissioner of lncome Tax $OO9als1, National Faceless Apaeal Centre, Delhi, Through the principal Chief Commissioner of lncome Tax (NaFAC), Delhi, NortfiBlock, New Delhi - 110001. The Central Board of Direct Taxes, Represen{ed by its Chalrman. Department of Relenue, Mifiglry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . WRIT PETITION NO: 219 OF 2025 ...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 Wflt of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1st Respondent, vide DIN and Letter No.- ITBA/RCV/F/1712024-2511070129177(1), dated Os.11.2024, in directing the Petitioner to pay a sum of Rs. 79,00,000/-. pending disposal of the appeal of the Petitioner before the 1't Appellate Authority. i.e , the 4th Respondent herein for the Assessment Year 2016 ' 17. as arbitrary, illegal, barred by Iimitatiorr, bad in law, void-ab-initio. violative of the principles of natural justice, apart frorn being violative of Articles 14. 19(1 Xg) and 265 of the Constitution of lnclia 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 justice. IA NO: 1 OF 2025 Petition unCer Section 151 CPC praying that in the circumstances stated in the affidavit filecl in support of the writ petition, the High Court may be pleased to stay atl further ltroceedings, including any recovery, pursuant to the order passed by the 1st Respondent, vide DIN & Letter No.- ITBA/RCV|F|1712024- 25t'1070129177(1 ), dated 05.11.2024, in directing the Petitioner to pay a sum of Rs. 79,00,000/-, 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 rlisposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Res;pondents: MS. BOKARO SAPNA REDDY (Jr. SC FOR INCOME TAX) The Court made tlte following: ORDER 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 {inallY heard' 3. karned counsel for the parties agreed that this petition may be disposed of in terms of order passed by a Coordinate Bench of this Court in W'P'No'2526O of 2024' A Coordinate Bench of this Court in aforesaid 4 THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE IION'BLE DT, WSTICE G. RADHA RANI WRIT PETITION No.2L9 of2o25 W.P.No.2526O ol 2024 recorded as under: \"6. The contention of the learned counsel for the .i\".i,i.\".. so far as the 148 notice issued by the ffi#:;; e,\"\".\"\"i.g ollicer not being in dispute bv il'. t.\"t'd:;;;;-s d\"\"\"sel for the Departrnent and ;i;^;;';h; light of Ihe aforesaid judgments-rendered bv this Court in the case of Kankanala Ravindra Reddy Ii\";; l;;;J',\" tr'' Iisht of the judgment of the E;Ifi\"'b;;;,.,' court\"in case of Ashish Agarwal i.\"r*'ri;;-..\" or the considered opinion that the )r\"*'.,\"\"f \"i Authority in the course of deciding the ;.ffiffi\";;s..do\" 220(61 of the Act' ought to have take a more pragmatlc view'and should had kept the ;\";;\";;';.;edfngs in abevance' pending the appeal b.fo.\" ifle APPellate Authoriry' I 2 7. For the aforesaid reasons, we dispose of the present Writ Petition at this juncture direciing the aslessing Offict:r not to pursue with the .\".ou.ry\" p.o...ai\"g\" i., ternrs;.of the impugned order dated ti.OA.ZOZC rlll ttre appeal for the Assessment year 2OlB_14 is Iinally decided.\" 5. In view of aforesaid order, this petition is disposed of by directing ttre Assessing Officer not to pursue the recovery proceedings i, terms of the impugned assessment order till the decision of the appellate authorie. The appellate authorit5r shall 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, stand closed. if any pending, shall also //TRUE COPY' To, 5 4 1. The lncome Tax Officer, Ward 6(1), Hyderabad, lT Towers, AC Guards, 2 Masab Tank, Hyderabad - 500 004, Telangana. Assessment lJnit, lncome Ta'x 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 Corrmissioner, (Appeals) / 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 - 110001. The Chairman, The Central Board of Direct Taxes, Department of Revenue, Ministry of Firance, Government of India, Secretariat Buildings, New Delhi - 110001. One CC to Sri A. V. A. Siva Kartikeya, Advocate [OPUC] One CC to tr/s. Bokaro Sapna Reddy (Jr. SC for lncome Tax) [OPUCI Two CD Copi,:s J 5. b. 7. o T GJP SD/- I... VIJAYA LAXMI ASSISTANT REGISTRAR / / 9EC:TION OFFICER I t $ I HIGH COUR'T DATED:0610112025 1 ORDER WP.No.219 c,f 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 0 o tttnn zuzs * * .L 6O PAT t)rs Ct $'7.4 16: E H 1 o { "