Ms. Madhumita Tripathy V. The Income Tax Officer - Ward 8(1)

WP/25260/2024

AI Insights

The case involves Ms. Madhumita Tripathy, the petitioner, challenging an order by the Income Tax Officer directing her to pay 20% of a disputed tax demand for the Assessment Year 2013-14, pending the appeal's disposal. The petitioner argued that the order was arbitrary, illegal, and violated several constitutional provisions and the Income Tax Act. The court considered previous judgments and amendments to the Income Tax Act, particularly focusing on the need for interim protection during the appeal process. The court's decision reflects a broader interpretation of the assessee's rights under the amended Act and judicial precedents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 690443 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 13-09-2024
• Assessment Year: misc
• Other Referred Cases: Kankanala Ravindra Reddy vs. Income Tax Officer, Union of India & ors. v. Ashish Agarwal and others
• Laws Referred To: Article 226 of the Constitution of India, Section 148A of the Income Tax Act, 1961, Section 220(6) of the Income Tax Act, 1961, Section 246A of the 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 2013-14; Disputed Demand; Income Tax; Interim protection; Recovery proceedings; Writ of Mandamus
• Section: 246A; 148A; 220(6)

Judgement Text

"[ 337e I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY ,THE THIRTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 25260 0F 2024 Between: AND 1 2 Ms. Madhumita Tripathy, W/o Mr. Sridhaba lrrlahapatra, aged 37 years' O'{: ' ii6rit*,t\",'H.rlo. E ali. raiitoz lgnco Hitis.Slqpo.ud-a, Manikonda s o\" fvtinrftnOd (Jagrr) K.V. Rangareddy District - 500 036, Telangana ...PETITIONER 3 4 The lncome Tax Officer - Ward 8(1), Hyderabad, 6th Floor' Sgnature Towers' o\"-\".'e;Ghicbl 'CJroens, Kondapur. Hv'derabad - 500 081 Telanoana' XsJ;\"\"#;;iii ;i l;;;\" t;;b\"pli.d \"t, -natio ni t- e Assesiment ce nter 'r.i\"* -O\"if'., i n\"\"n,', t'to. aOt ZnO f to