Smt. Radhika Agarwal V. Union of India

WP/7718/2021

AI Insights

The case involves Smt. Radhika Agarwal, the petitioner, who challenged the actions of the Income Tax Department regarding notices issued for the Assessment Year 2018-19. The petitioner argued that the notices were issued beyond the permissible period and without proper service, thus claiming them to be illegal and without jurisdiction. The High Court of Telangana was approached under Article 226 of the Constitution of India, seeking a writ of mandamus to declare these actions unlawful and to restrain further proceedings based on these notices. However, the petitioner later decided to withdraw this writ petition, referencing an ongoing challenge to the assessment order in a separate writ petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 733995 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 17-02-2022
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; B NARASIMHA SHARMA
• Assessee Lawyers: VEDULA SRINIVAS
• Keywords: Assessment year 2018-19; Illegal; Income Tax; Notice; Unsustainable; Without jurisdiction; Writ of Mandamus
• Section: 143(2); 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY Between: Smt. Radhika Agarwal, D/o. Ashok Agarwal, Aged about 42 yearc, No Domalguda, Himayalh Nagar, Hyderabad - 500029. 1-2-593t17, ...PETITIONER AND 1 2 Union of lndia, Mlnistry of Finance, Rep. by its Secretary, North Block, New Delhi The Chief Commissioner of lncome Tax, Aayakar Bhavan, Basheerbagh, Hyd e ra bad. The Additional / Joint / Deputy / Assistant Commissioner of lncome Tax / lncome Tax Officer,, National e-Assessment Centre, Delhi. ...RESPONDENTS Petition under p'rticle 226 of the Constitution of lndia praying that in the circumslances 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 Orders, Direction or Directions to declare the action of the 3rd respondent in purporting to proceed against the petitioner for the Assessment Year 2018 - 19 under the provisions of Sec.'143(2) of the lncome Tax Act on the basis of the alleged notice daled 2210912019, which was never served on the petitioner, by issuing subsequent notices dated 1011212020, 2110112021 and 2210312021, beyond the period of six months as stipulated under the Proviso to Sec.143(2Xii) of the lncome Tax Act, as illegal, without ,iurisdiction and unsustainable and to reslrain lhe 3rd respondent or any other officer, lo proceed in furtherance to the said notices, lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in lhe affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings in pursuance to the notices dated 1O/12|2OZO, 2110112021 and 2210312021 issued by the 3rd respondent against the petitioner for the Assessment Year 201 8 - 19, pending disposal of the Writ Petition, and pass Counsel for the Petitioner : SRl. VEDULA SRINIVAS Counsel for the Respondent No.1 : SRl. NAMAVARAPU RAJESHWAR RAO(ASSGI) counsel for the Respondent No.2 & 3 : sRt. B. NARASIMHA SHARMA, SC FOR INCOME TAX The Court made the following: OROER WRIT PETITION NO: 7718 OF 2021 ( THE HO SOURABLE SRI JUSTICE UJJAL BHTTYAN AND THE HONOT RABLE SRI JUSTICE A. VENKATESHWARA REDDY Writ Petition No,7718 of 2O2L ORDER: (P r Hon'ble Sri Justice tJijal Bhuvan) Hearc Mr.V. Srinivas, learned senior counsel for the petitioner and Mr. B. Narasimha Sarma, learned Stalding C runsel for the lncome Tax Depa-rtment. 2, Learn:d senior counsel lor the petitioner submits that petitic :rer lvould like to u'ithdrau' the u'rit petltion in view of pr ssing of assessment order which is under cha-llenge i r Writ Petition No.24487 of 2021. 3. In vie r of above, the writ petition is disposed of as rithdrawn'. No order as to costs. 4. As a sequel, miscellaneous applications pending if any in this Writ Petition, shall stand closed SD/.K.SAILESHI ASSISTANT R.EGISTRAR ,TRUE COPY// SECT OFFICE R To, 3H 33 [ 3 ll X,'^'.X',AiX[lj\"$^'jL'J;\"\"iH lof,olil'n'r' '\"'o* ::gf:: ilE-NX5|J'[?I^'31*'o '\" FoR rNCoNilE rAX toPUC] Two CD CoJ es. One SPare ( oPY' 1. 2. 3 4 5 q AU BS I I HIGH COUR I DATED:17l0212022 ORDER WP.No.771t of 2021 DISPOSIN(, AS WITHDRAWN OF THE WP WITHOUT I:OSTS cri'4 .LX/ ,0 7 [4i1? 2i:2 L: .-l- ij 7\".-\"\"--\"-5 "