Sri A. Jaipal Reddy V. Union of India

WP/14265/2022

AI Insights

The case involved a writ petition filed by Sri A. Jaipal Reddy under Article 226 of the Constitution of India, challenging a notice dated 31/03/2021 issued by the 4th respondent under Section 148 of the Income Tax Act, 1961, for the assessment year 2014-15. The petitioner sought to quash the notice, claiming it was void, illegal, and arbitrary. However, after the issuance of the notice, an assessment order was passed under Section 147 read with Section 143 of the Act. Consequently, the petitioner decided to withdraw the writ petition, retaining the right to challenge the assessment order in the appropriate forum.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 676252 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-04-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N RAJESHWAR RAO; J V PRASAD
• Assessee Lawyers: K PRABHAVATI
• Keywords: Faceless assessment; Income tax assessment; Notice Quashing; Writ of Certiorari
• Section: 148; 143; 747

Judgement Text

" Between: SriA.JaipalReddy,S/oRajiReddy,aged6Tyears,8-2-12017715'RoadNo'2' Banjara Hitts, Hydeiabd 500033, Telangana, lndia. ...pErtT|oNER AND 1. Union of lndia, represented by its secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi -'l 10001 . Z. nOOitionblt LoinV Deputy/ Assistant Commissioner of lncome Tax, National Faceless Assessment Centre, Delhi. g. Risistant Commissioner of lncome Tax, Circle - I 4(1 ), lT Towers, AC Guards, Masab Tank, HYderabad. a. income tax bfficer, ward- 16(3), lT Towers, AC Guards, *\"'b -'tij}jn?5?R?g HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO:1 4265 0F 2022 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 writ, direction or order more particularly in the nature of a writ of certiorari quashing the notice dated 31/03/2021 issued by Respondent No. 3 and consequently declare the same as being void, illegal and arbitrary consequently set aside the same Counsel for Respondent No. 1: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL Counsel for Respondent Nos. 2 to 4: SRI J. V. PRASAD The Court made the following: ORDER lA NO: 1 OF 2022 Petition u\"der 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 suspend the impugned notice dated 31t0312021 issued by Respondent No 3 Counsel for the Petitioner: Ms' K. PRABHAVATI' COUNSEL FOR M/s. R. S. ASSOCIATES THE HOI OURABLE SRI JUSTICE UJJAL I3HUYAN AND THE HONOURABLE MRS JUSTICE SUREPA]'LI NANDA ORDER: (Per Llon'ble Si Justice Uljal Bhuyan) Heard Ms. K.Prabhavati, learned coulsel for the petitioner; lVr. B.Mukherjee, learned counsel appearing on behalf of llIr. N.Rajeshwar Rao, learned counsel for respondent o.1; and Mr. J.V'Prasad, learneC counsel for respondent l,los.2, 3 & 4. 2. ()hallenge made in this writ petition is to the notice dated 31.03.2021 issued by the 4th resprondt:nt under Section 148 of the Income Tax Act, 196 1 (brieflv referred to hereinafter ts the 'Act') for the assessment year 2014- i5' 9'RIT PETITION No.14265 of 2O2:l 3. 'Mhen the matter is called upon, learned counsel for the pettioner submits that pursuant to the impugned notice, ass :ssment order has been passed under Section 747 read, llith Section 143 of the Act' She l.herefore prays for leave :o withdraw the writ petition v\"ith liberty to UBJ &S]V,J W.P.No.14265 of 2022 challenge the order of assessment before the appropriate forum. 4. In view of above, Writ Petition is dismissed on withdrawal with liberty as prayed for. However, there sha-ll be no order as to costs. 5. As a sequel, miscellaneous applications pending, 2 if any, in this Writ Petition, shall stand closed. I SD/.K.AMMAJI //TRUE coPYtt ASSlsrANrrffitsrRAR To, SECTION OFFIcER 1. One CC to M/s. R. S. Associates Advocate tOpUCl 2 one cc to sri Namavarapu-RaJ\"d;;;;il;,'xlsistant soricitor Generar (opuc) 3. one cC to Sril v prjsjo, Mi,;;[ioEU'6. 4. Two CD Cooies 5. One Spare boov MBC n '' MMA '- r- HIGH COURT DATED: 1210412022 1trs STA t',a ( 'T :) C) () [ ?. Jljl\" 2[22 z () ]' * I ORDER WP.No.1 4265 of 2022 DISMISS]NG THE WRIT PETITION I S WITHDRAWN, IVITHOUT COSTS L{ ''t t ,-) a >> r) "