A No: 1 Of 2023 v. Prasad(Sr. Sc For Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF MARCHTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO:8002OF 2O23 Between: Mr. Sudarshan Reddv Kottur, S1o Mr K.Hanmath Reddy, aged 44 yea$,_o99.^B.u1ngss, [D. ][No'. ][44,t,2b, ][cu;rairrtcait, ]einl sii""f koti nvoerjoJ-l500 001, Telangana. ...PETITIONER AND 1.IJ1.^191.-Tnxptriger,,wg( [5(1), ][Hyderabad, ][tr ][rowers. ] [Guards,]Masab tank, Hyderabad - 500 084, Telanoana.IJ1.^191.-Tnxptriger,,wg( [5(1), ][Hyderabad, ][tr ][rowers. ] [Guards,]Masab tank, Hyderabad - 500 084, Telanoana.2.,Ihe [Addjlional ][/ ][Joint/ ][Deputy ][/Assistant ][eommissioner of ]lncome Tax /rn-come I ax Officer, National e-Assessment Center, New Delhi, Room No..401 ,2nd Floor, E-Ramp, Jawaharlal ruenru SiiOlum, itiw Dethi _ i 10 003.,Ihe [Addjlional ][/ ][Joint/ ][Deputy ][/Assistant ][eommissioner of ]lncome Tax /rn-come I ax Officer, National e-Assessment Center, New Delhi, Room No..401 ,2nd Floor, E-Ramp, Jawaharlal ruenru SiiOlum, itiw Dethi _ i 10 003. Petition under Article 226 ot the Constitution of lndia ,rrriffT:i',fT;:,rrriffT:i',fT;: circumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ, order or Direction, one, more particurarry in the nature ofMandamus decraring the'order of the 1st Respondent, dated 10.03.2023, videDlN. lrBA/coMlFr17t2o22-23l1osos96328(1), direcring the perrtioner to payDlN. lrBA/coMlFr17t2o22-23l1osos96328(1), direcring the perrtioner to pay20o/o of the disputed demand, pending disposal of the appear of the petitionerbefore the 1st Appellate Authority, for the Assessment year 2O1Z - 18, asarbitrary, illegal, bad in law, bereft of any reasons, violative of principles ofnatural iustice and to consequenfly set_aside the same and grant stay ofnatural iustice and to consequenfly set_aside the same and grant stay ofrecovery, pending disposar of the petitioner's appear before the 1st AppelateAuthority, in the interests of justiceAuthority, in the interests of justice .A NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the [petition, ]the High Court may be [pleased]grant stay of all further proceedings, including any recovery, pursuant to theorder of the 1st Respondent, dated [10.03.2023, vide ][DlN. ][ITBA/COM/F/1712022']23l1050596328(1), in directing the [Petitioner ]to [pay ][20% ][o'f ][the ][disputed]demand, for the Assessment [Year ][2017 ][- ][18, ][pending disposal ][of ][the above Writ]Petition Counsel for the Petitioner: [SRI A. ][V. ][A. ] Counsel for Respondents: Ms. [B. SAPNA REDDY, COUNSEL ] SRI J. V. PRASAD(Sr. SC FOR INCOME TAX) The Court made the following: THE HON'BLE THE CHIEFJUSTICE UJJAL BHTIYANAND THE HON'BLE SRI IUSTICE N.TUKARAMTIW.,P.No.8002 of 2023 ORDER, 1l,er tb Hoiblc rbc CbicJJutit ujlal Bbrlan) Fleard Mr. AV.ASiva Kanikep, leamed counsel for rhepetitioner and I[s. B.Sapna Reddy, leamed counselpetitioner and I[s. B.Sapna Reddy, leamed counselrepresenring lvlr. J.V.Prasad, leamed Senior Standing Counsel,Income Tax Depanment for the respondenr.Income Tax Depanment for the respondenr. 2. Challenge made in this wrir petirion in this wrir petirion this wrir petirion wrir petirion petirion is to the orderto the orderthe orderorderdated 10.03.2023 issued by respondenr No.1 fbr rheassessmenr year 2017-18 disposing of the application for stayof demand filed by the petitioner by granting stay subiect topaymenr of 20"/o of the demand. Challenge made in this wrir petirion in this wrir petirion this wrir petirion wrir petirion petirion is to the orderto the orderthe orderorder Fleard Mr. AV.ASiva Kanikep, leamed counsel for rhepetitioner and I[s. B.Sapna Reddy, leamed counselpetitioner and I[s. B.Sapna Reddy, leamed counselrepresenring lvlr. J.V.Prasad, leamed Senior Standing Counsel,Income Tax Depanment for the respondenr.Income Tax Depanment for the respondenr. 2. Challenge made in this wrir petirion in this wrir petirion this wrir petirion wrir petirion petirion is to the orderto the orderthe orderorderdated 10.03.2023 issued by respondenr No.1 fbr rheassessmenr year 2017-18 disposing of the application for stayof demand filed by the petitioner by granting stay subiect topaymenr of 20"/o of the demand. Challenge made in this wrir petirion in this wrir petirion this wrir petirion wrir petirion petirion is to the orderto the orderthe orderorder l. lrarned counsel for the petitioner submits rhat whenthe petitioner had approached this Coun earlier againsr asimilar order dated 16.0I.2023, this C_oun had set aside thesaid order uide the order dated 30.01.2023 in \X/.p.No.lg14of 2023 and remanded the mamer back to respondent No.1 ior passing a fresh order in accordance with law after giving due opponunitl.of hearing ro the petitioner. Irutead of Passmg Passmgan order in tenru o[ rhc direction of this Court, respondentNo.1 had issued anorher order dated10.03.2023 vinuallyNo.1 had issued anorher order dated10.03.2023 vinuallysimilar to the one u4rich uas set aside by this Caun ujtle theorder dated -.)0.01.202J in \fl.p.No.1g1 4 of 2023.order dated -.)0.01.202J in \fl.p.No.1g1 4 of 2023. 4. Learncd counsel lbr the respondents lbr the respondents the respondents respondents submits that aaletter has already been issued by respondent No.l forwithdrawal o[ the order dated 10.03.2023 and thereafter tohear thc peririoneron 10.04.202j forpassing a fresh order. Learncd counsel lbr the respondents lbr the respondents the respondents respondents submits that aa 5. Recording rhc abor.e submission abor.e submission made leamedby counsel lor the rcspondenrs, rhis writ petition is disposed of.No costs. Recording rhc abor.e submission abor.e submission made leamedby by 6. Ncedless Lo say, till rhe fresh order is passed byrespondent No.1, no coercive steps shall be taken against thepetltloner. As a sequel, miscellaneou petitions, pending if any, stand closed. HIGH COURT DATED: 24t03tZOZg \.':.'-\.$s*bt\\_ORDERWP.No.8O02 ot 2023 DISPOSING OF THE WRIT PETITION WTHOUT COSTS t^l@q^*g\