Counsel For The Pr:titioner: Srl. A v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY ,THE SIXTH DAY OF JANUARYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE DR, JUSTICE G.RADHA RANIWRIT PETITION NO: 192 OF 202s Between: Mrs. Rama Kumari Mandava, D/o. V Jagapathi Rao, Aged 62 [years, ][Occ.]Business, 6-3-123818121, Creamline Dairy Products, [Rai ][Bhavan ][Road,]Somajiguda, Hyderabad 500 082, Telangana. ..PETITIONER AND ,1The lncome Tax Officer, Ward 6(1). Hyderabad, lT Towers, AC Guards. [Mask]Tank, Hyderabad - 500 004, Telangana.Tank, Hyderabad - 500 004, Telangana.2Assessment Unit, lncome Tax Department, National e-Assessment [Center.]New Delhi, Room No.. 4O1,2nd Floor, E-Ramp. Jawaharlal Nehru Stadium.New Delhi - 1 10 003.New Delhi, Room No.. 4O1,2nd Floor, E-Ramp. Jawaharlal Nehru Stadium.New Delhi - 1 10 003.3The Principal Commissioner of lncome Tax - 1, lT Towers, AC Guards.Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana.4The Joint Commissioner (Appeals) i the Commissioner of lncome [Tax](Appeals), National Faceless Appeal Centre, Delhi, Through the PrincipalChief Commissioner of lncome Tax [(NaFAC), ]Delhi, North [Block, New Delhi ][-]1 10 001(Appeals), National Faceless Appeal Centre, Delhi, Through the PrincipalChief Commissioner of lncome Tax [(NaFAC), ]Delhi, North [Block, New Delhi ][-]1 10 001 5The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of [lndia, ]Secretariat [Buildings,]New Delhi - 110 oo1' of Revenue, Ministry of Finance, Government of [lndia, ]Secretariat [Buildings,]New Delhi - 110 oo1' ..RESP.NDENTS Petition under Article 226 ol 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 of Mandamus or any other appropriate Writ, Order orDirection- declaring the order [passed ]by the 1st Respondent, vide [and ][Letter]No ITBA/RCVlFl1712024-2511070128402(1), dated 05il 112024. ia directing [the]Petitioner to pay a sum of Rs. 16,00,000/-, [pending ]disposal of the appeal [of ][the]Petitioner before the I [st ]Appellate Autiority. i.e., the 4th Respondent [herein, ][for]the Assessment Year 2016 -17, as arbitrary, illegal, barred by [limitation, ][bad ][in]law, void-ab-initro, violative of the [principles ]of natural [justice, ]apart [from ][being] /, / olative of Art. 14 19(1) (g) and 265 of the Constitution of lndia and Sec 148A ofthe lncome Tax Act. 1961, and consequently set-aside the same and grant stayof recovery, pencling disposal of the Petitioners appeal before the 1st AppellateAuthority, in the interests of [justice]1A NO: 1 OF 2025 Petition unCer Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay all further proceedings, including any recovery, pursuant to the order passedby the 1st Respondent, vide DIN and Letter No. ITBNRCVlFl1712024-2511070128402( 1 ). dated 0511112024, in directing the Petitioner to pay a sum ofRs. 16,00,000/-, pending disposal of the appeal of the Petitioner before the 1"tAppellate Authority, ie., the 4rh Respondent herein, for the Assessment Year2016 - 17, pendinlr disposal of the above Writ Petition Counsel for the Pr:titioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY(Jr. SC FOR INCOME TAX) The Court made the following: ORDER ( / THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HON,BLE DT. JUSTICE G. RADHA RANIWRIT PETI?ION No.192 of 2025 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned Junior StandingCounsel for Income Tax Department, for the respondents. 2. With the consent finally heard. Learned counsel for the parties agreed that this petitionma,y be disposed of in terms of order passed by a CoordinateBench of this Court in W.P.No.2526O of 2024. Counsel for the Pr:titioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY(Jr. SC FOR INCOME TAX) The Court made the following: ORDER ( / THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HON,BLE DT. JUSTICE G. RADHA RANIWRIT PETI?ION No.192 of 2025 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned Junior StandingCounsel for Income Tax Department, for the respondents. 2. With the consent finally heard. Learned counsel for the parties agreed that this petitionma,y be disposed of in terms of order passed by a CoordinateBench of this Court in W.P.No.2526O of 2024. 1A Coordinate Bench of this Court in aforesaidW.P.No.25260 of 2024 recorded as under:W.P.No.25260 of 2024 recorded as under: "6. The contention of the learned counsel for thepetitioner so far as the 148 notice issued by thejurisdictional Assessing Oflicer not being in dispute bythe lcarned Standing Counsel for the Department andalso in the light of the aforesaid judgments renderedby this Court in the case of Kankanala Ravindra Reddy(supra I ) and in the light of the judgment of theHon'ble Supreme Court in case of Ashish Agarwalpetitioner so far as the 148 notice issued by thejurisdictional Assessing Oflicer not being in dispute bythe lcarned Standing Counsel for the Department andalso in the light of the aforesaid judgments renderedby this Court in the case of Kankanala Ravindra Reddy(supra I ) and in the light of the judgment of theHon'ble Supreme Court in case of Ashish Agarwal(supra 2), we are of the considered opinion that theAssessing Authority in the course of deciding thepetition under Section 220(61 of the Act, ought to haveAssessing Authority in the course of deciding thepetition under Section 220(61 of the Act, ought to havetake a more pragmatic view and should had kept therecovery proceedings in abeyance, pending the appealbefore the Appellate Authority.recovery proceedings in abeyance, pending the appealbefore the Appellate Authority. 7. For the aloresaid reasons, we dispose of the presentWrit Petition at this [juncture ]directing the AssessingOlficer not to pursue with the recovery proceedings interms of tlre impugned order dated 12.O8.2024 till theappeal for the Assessment Year 2Ol3-14 is finallydecided." In vierv of aforesaid order, this petition is disposed of 5 by directing the Assessing Officer not to pursue the recoveryproceedings in terms of the impugned assessment order till thedecision of the appellate authority. The appellate authority shallmake endeavour to decide the appeal expeditiousl.y. It is madeclear that this Court has not expressed any opinion on the meritsof the case. No costs. Interlocutory applications, if any pending, shall alsostand closed SD/- P.Ch. NAGABHUSHAMBAASANT REGISTRAR ,TRUE COPY// CTION OFFICER..l::.l::.To,1. The lncome Tax Officer, [Ward 6(1). Hyderabad, lT Towers, AC Guards, ][Mask]Tank, Hyderabad [[- ]]500 004, [Telangana.]1. The lncome Tax Officer, [Ward 6(1). Hyderabad, lT Towers, AC Guards, ][Mask]Tank, Hyderabad [[- ]]500 004, [Telangana.] [[- ]]2. Assessrirent Unit, [lncome ][Tax ][Department, ][National ][e-Assessment ][Center.]New Delhi, Room No.. 401,2nd [Floor, E-Ramp. Jawaharlal Nehru Stadium']New Delhi [[- ][110 ]][[110 ]]003.New Delhi, Room No.. 401,2nd [Floor, E-Ramp. Jawaharlal Nehru Stadium']New Delhi [[- ][110 ]][[110 ]]003. New Delhi [[- ][110 ]][[110 ]]003.3. The Principal Commissioner of [lncome ][Tax ][- ][1, lT ][Towers, ] [Guards,]Masab Joint Tank, Hyderabad Corirmissioner Tank, Hyderabad Corirmissioner [[- ]]500 004, [[Telangana.]]Masab Joint Tank, Hyderabad Corirmissioner Tank, Hyderabad Corirmissioner [[- ]]500 004, [[Telangana.]] [[- ]]2. Assessrirent Unit, [lncome ][Tax ][Department, ][National ][e-Assessment ][Center.]New Delhi, Room No.. 401,2nd [Floor, E-Ramp. Jawaharlal Nehru Stadium']New Delhi [[- ][110 ]][[110 ]]003.New Delhi, Room No.. 401,2nd [Floor, E-Ramp. Jawaharlal Nehru Stadium']New Delhi [[- ][110 ]][[110 ]]003. New Delhi [[- ][110 ]][[110 ]]003.3. The Principal Commissioner of [lncome ][Tax ][- ][1, lT ][Towers, ] [Guards,]Masab Joint Tank, Hyderabad Corirmissioner Tank, Hyderabad Corirmissioner [[- ]]500 004, [[Telangana.]]Masab Joint Tank, Hyderabad Corirmissioner Tank, Hyderabad Corirmissioner [[- ]]500 004, [[Telangana.]] 4. The Masab Joint Tank, Hyderabad Corirmissioner [[- ]]500 004, [(Appeals) ][[Telangana.]]/ [the ][Commissioner ][of ][lncome ][Tax](Appeals), lJational Faceless Appeal Centre. Delhi. Through the Principalbtiii:f Commissioner of lncome Tax [(NaFAC), Delhi, North Block, New Delhi ][-]110 001.(Appeals), lJational Faceless Appeal Centre. Delhi. Through the Principalbtiii:f Commissioner of lncome Tax [(NaFAC), Delhi, North Block, New Delhi ][-]110 001. 5. The Chairman,Central Board of Direct Taxes. Department of Revenue,Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi -'110 001.Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi -'110 001. 6. One CC to SlRl. A V A. SIVA KARTIKEYA, Advocare V A. SIVA KARTIKEYA, A. SIVA KARTIKEYA, KARTIKEYA, Advocare 7. One CC kr Ms BOKARO SAPNA REDDY (Jr. SC FOR INCOMETAX) TAX) 8. Two CD Copres BM GJP GJP ^vv HIGH COURT DATED:06 t01t2OZs ORDER WP.025:)5o +IoI9Z[Z,u!\,1E0c\, )YoI\:)IAWITHOUT COSTSCOSTS(tt]="tr\z-f\o cclfLt> ['] DISPOSING OF THE WRIT PETITIONWITHOUT COSTSCOSTS