Mrs. Usha Rani Meenavalli V. The Union of India

WP/8818/2022

AI Insights

The case involves Mrs. Usha Rani Kreenavalli, the petitioner, who challenged a notice issued by the Assistant Commissioner of Income Tax under section 142(1) of the Income Tax Act for the Assessment Year 2017-2018. The notice was contested on grounds that it was issued after a lapse of more than two years, allegedly violating sections 143 and 153 of the Income Tax Act, and was claimed to be arbitrary, illegal, and void ab initio. The High Court of Telangana, after hearing the arguments, allowed the writ petition to be withdrawn, granting the petitioner the liberty to approach the court again if needed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 721611 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N RAO; K REDDY
• Assessee Lawyers: K SATHAKARNI
• Keywords: Income Tax; Notice; Time barred; Writ of Mandamus; Violation of Due Process
• Section: 142(1); 153; 143

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA: AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY Between: AND fvlrs. Usha Rani l rleenavalli, w/o venkata Snnivasa l rleenaval Aged about 45 years,Occ- Business Resldent of plot No. 1114, Road No. 58, Ju6ilee Hills, Hyderabad-500033 ...PETITIONER The Union of lndia, Rep by its Secretary, The lMinistry of Finance, Government of lndia, lncome Tax Departments- Nati6nal Faceless Assessment Centre 'Jawaharlal Nehru Arlarg, Block B, press Enclave, Savitri Nagar, New Delhi, Delhi 110002 The Commissioner of lncome Tax, !B Stadium Rd, Band Colony, Ayyakar Bhawan, Basheerbagh Hyderabad, Telangana -500004 The assistant commissioner of income tax, Circle 6(1), Hyderabad, At lT Towers. AC Guards. Ir,/asab Tank, Hyderabad The As-sessing OJficer, Office of the Assistant Commissioner of lncome Tax, Circle 6(1) At lT Towers, AC Guards, Masab Tank, Hyderabad 1 2 3 4 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or direction or any other directions one particularly in the nature of writ of Mandamus declaring the action of the 4'h Respondent in so for issuing a notice dated 23.11.2021 under section 142(1) of lncome Tax Act for the Assessment Year 2017-2018 to the asse ssee/petitioner herein for pAN No- AFGPlvl22z9A after a lapse of more than Two years in violation of section 143 and 153 of income tax Act and without following due process of law as arbitrary illegal and void ab-initio and the notice issued as time barred. WRIT PETITION NO: 88.t8 OF 2022 Petition under Section 151 in the affidavit filed in support of stay all the further actions and dated 23l1112021 under section Year 2017-2018 to the assessee/ 4th Respondent Honble Court d render justice. and may be plea eem fit and prop Counsel for the Petitioner: SRI S Counsel for the Respondent No. Counsel for the ResPondent Nos The Court made the following: O CPC praying that in the circumstances stated he petition, the High Court may be pleased to roceedings with respect to issuance of notice 42(1) of lncome Tax Act. For the Assessment etitioner herein for PAN No- AFGPM2229A by ed to pass such further (m-other orders as this r in the circumstances of the case and thus THAKARNI K. : SRI N.RAJESHWAR RAO, Asst.Sol.General 2 to 4: SRI K.RAJA REDDY, SC for lT DER lA NO: 1 OF 2022 'ithclra ' tl're u'rit petition and lile afresl-r in vielv of HONOURABLE SRI JUSTICE UJJAL BHIIYAN AND HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY WRIT PETITION No.8 aLB 0F 2022 ORDER: (Per Hon'bte Sri Justice Ujjal Bttuyan) Heard Mr. K. Sathakarr':i, learnecl counsel for the pcLil ioner 2 RUE COPY// SECTION OFFICER One CC to SRI SATHAKAR I K. Advocate IOPUC] One CC to SRI N.RAJESH I-earned counsel for the petitioner seel