Mrs. Sri Lakshmi Sadam V. The Principal Commissioner of Income Tax - 4

WP/34209/2024

AI Insights

The case involves Mrs. Sri Lakshmi Sadam, the petitioner, who challenged an order by the Income Tax Department directing her to pay Rs. 1,00,000 per month pending the disposal of her appeal for the Assessment Year 2018-19. The petition was filed under Article 226 of the Constitution of India, seeking a Writ of Mandamus to declare the order arbitrary, illegal, and violative of various constitutional provisions and the Income Tax Act, 1961. The High Court of Telangana, after hearing the arguments, allowed the petitioner to withdraw the writ petition with the liberty to file a new stay application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 687840 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 21-02-2025
• Assessment Year: misc
• 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: B SAPNA REDDY
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment year 2018-19; Income Tax; Natural Justice; Stay of recovery; Writ of Mandamus
• Section: 148A

Judgement Text

"Between: Mrs. Sri Lakshmi Sadam, D/o. Mr. S. Karan Raj, Aged 44 yea$, Occ. House Wife, F/o. 1-1-477 to 485,nlalani lcon, Flat 310, New Bakaiam, Gandhinagar, Secunderabad - 500 080, Telangana. ...PETITIONER AND 1. The Principal Commissioner of lncome Tax - 4, Hyderabad, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. 2. The lncome Tax Officer, Ward - 9(1), Hyderabad, 3-16-76, Nehru Nagar, Ramanthapur. Hyderabad - 500 013, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi. Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. [ 3446 J HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENry FIRST DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 34209 OF 2024 4. The Joint Commissioner (Appeals) / the Commissioner of lncome Tax (4ppeals), National Faceless Appeal Centre, Delhi, Through the Principat Chief Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi - 110001. 5. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922,9th Floor, B Block, l.T.Towers. 10-2- 3. AC Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of fVlandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1\"t Respondent vide DIN and Letter No. ITBA/RCV/F11712024-2511066174567(1). in directing the Petitioner to pay Rs. 1,00,000/- per month, pending disposal of the appeal of the Petitioner before the i I ,xta.f 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2018 - 1 9, as arbitrary, illegal, bad in law, bereft of any reasons, violative of principles of.natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 0f the constitution of India and sec 148A of the lncome Tax Act, 1 961 and consequenfly set-aside the saine and grant stay of recovery, pending disposal of the Petitioners appeal before the 1st Appellate Authority, in the interests of justice. lA 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 the order passed by the 1st Respondent vide DIN and Letter No.. ITBNRCV|Fl1712024- 25t1O66174567(1), in directing the Petitioner to pay Rs. 1,00,0001 per month, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2018 - 19, pending disposal of the above Writ Petition Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Gounsel for the Respondents: MS. B. SAPNA REDDY, LEARNED SENIOR SC FREPRESENTS SRI J V PRASAD (Sr. SC FOR INCOME TAx) The Court made the following: ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.342O9 of 2024 ORDER (Per the Hon'ble the Acting Chief Justice Sujog paut): Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel represents Sri J.V. Prasad, learned Senior Standing Counsel for Income Tax Department, for the respondents. 2. Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to amend her appea-l memo/raise additional grounds and file a fresh stay application. 3. The other side has no objection. 4. Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for. The learned authority shall consider the stay application to be hled by the petitioner in accordance with law alresh without getting mechanically influenced by its previous order. No costs. 2 Interlocutory applications, if any pending, shall also stand closed. 3. Two CD CoPies Y4- /TTRUE COPY// SD/.P. PADM ANABHA REDDY ASSIST NT REGISTRAR CTION OFFICER To, 1. OneCCto Sri A V A SivaKartikeya' AdvocateIOPUC] 2. One CC to Sri J V Prasad (Sr' SC for lncome Tax) iOPUCI TJ BS HIGH COURT DATED:21 10212025 ORDER 2t, EB Zffi URGENT -- F o s,-.ql- ti ;1. I i t WP.No.34209 of 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS 6*d'a rl r.i Y+'-- {^6 "