Ia No: 1 Of 2025 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 HONOUR.ABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 219 OF 2025 Between:Mrs Sandhya {o1{qO-qtly, D/o: Mr. G Malta Reddy, aged 57years,Occ. Business, 6-3-1099i 1/3,4,'121404, Aditya Classic, ['Raj ]["Bnavan]Road,Somajiguda, Hyderabad - 500 082 Telangana. AND ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Wflt of Mandamus or any other appropriate Writ, Order orDirection, declaring the order passed by the 1st Respondent, vide DIN andLetter No.- ITBA/RCV/F/1712024-2511070129177(1), dated Os.11.2024, indirecting the Petitioner to pay a sum of Rs. 79,00,000/-. pending disposal of the appeal of the Petitioner before the 1't [Appellate ][Authority. ][i.e ][, ][the ][4th]Respondent herein for the Assessment [Year ][2016 ][' ][17. ][as ][arbitrary, ][illegal,]barred by Iimitatiorr, bad in law, void-ab-initio. [violative of ][the ][principles ][of ][natural]justice, apart frorn being violative of Articles 14. 19(1 Xg) and [265 ][of ][the]Constitution of lnclia and Sec [148A ]of [the ][lncome ][Tax Act, ][1961, ][and]consequently set-aside the same [and grant stay ][of ][recovery. pending disposal ][of]the Petitioner's appeal [before ][the ][1st ][Appellate ][Authority, ][in the ][interests of]justice. IA NO: 1 OF 2025 Petition unCer Section 151 CPC [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filecl in support of the [writ ][petition, ][the ][High Court may be ][pleased]to stay atl further ltroceedings, [including ][any ][recovery, pursuant ][to ][the ][order]passed by the 1st Respondent, vide DIN & Letter No.- ITBA/RCV|F|1712024-25t'1070129177(1 ), dated 05.11.2024, in directing [the ][Petitioner ][to ][pay ][a ][sum ][of]Rs. 79,00,000/-, [pending ]disposal of the appeal [of the ][Petitioner before ][the ][1st]Appellate Authority. i.e., the 4th Respondent [herein, ][for the ][Assessment ][Year]2016 - 17, [pending rlisposal ]of the above Writ [Petition.] Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Res;pondents: MS. BOKARO (Jr. SC FOR INCOME TAX) The Court made tlte following: ORDER THE HONOURABLE AND THE IION'BLE [DT, ] [G. RADHA RANI]WRIT PETITI[ON No.][2L9][ of2o25] ORDER [(Per ][Hon'ble ][SP,J)] Sri A.V-A' [Siva ][Kartikeya' learned counsel ][for ][the]petitioner [and Ms' ][B' ][Sapna Reddy' learned ][Junior ][Standing]Counsel [for ][Income Tax ][Department' for the ][respondents'] 2With the [consent {inallY ][heard'] 3. karned [counsel ][for the parties ][agreed ][that this ][petition]be [disposed ][of ][in ][terms ][of ][order ][passed ][by a ][Coordinate]may Bench [of ][this ][Court ][in ][W'P'No'2526O ][of ][2024'] A Coordinate [Bench ][of this ][Court ][in ][aforesaid] 4A Coordinate W.P.No.2526O [ol ][2024 ][recorded ][as ][under:] "6. The [contention ][of ][the ][learned counsel ][for ][the]so [far ][as ][the ][148 notice ][issued ][by ][the].i".i,i.".. ffi#:;; e,"".""i.g [ollicer ][not ][being ][in ][dispute ][bv]d"""sel [for the ][Departrnent ][and]il'. t."t'd:;;;;-s ;i;^;;';h; [light ][of ][Ihe ][aforesaid ][judgments-rendered]bv this [Court ][in ][the ][case ][of ][Kankanala ][Ravindra ][Reddy]Ii";; l;;;J'," [tr'' ][Iisht ][of ][the ][judgment ][of ][the]E;Ifi"'b;;;,.,' [court"in ][case ][of ][Ashish ][Agarwal]i."r*'ri;;-.." or the [considered ][opinion ][that ][the])r"*'.,""f "i [Authority ][in ][the ][course ][of ][deciding ][the];.ffiffi";;s..do" [220(61 ][of ][the ][Act' ought ][to ][have]take a [more pragmatlc ][view'and should had kept ][the];";;";;';.;edfngs [in ][abevance' ][pending ][the ][appeal]b.fo." ifle [APPellate ][Authoriry'] 7. For the aforesaid reasons, we dispose of the presentWrit Petition at this juncture direciing the aslessingOffict:r not to pursue with the .".ou.ry" p.o...ai"g" i.,ternrs;.of the impugned order dated ti.OA.ZOZC rlll ttreappeal for the Assessment year 2OlB_14 is Iinallydecided." 5. 5. In view of aforesaid order, this petition is disposed ofby directing ttre Assessing Officer not to pursue the recoveryproceedings i, terms of the impugned assessment order till thedecision of the appellate authorie. The appellate authorit5r shallmake endeavour to decide the appeal expeditiously. It is madeclear that this Court has not expressed any opinion on the meritsof the case. No costs. Interlocutory applications, if any pending, shall also stand closed. HIGH COUR'T DATED:0610112025 ORDER WP.No.219 c,f 2025 1HE$'7.4 16:o0 o tttnn zuzs.L**t)rsPATCt\6O DISPOSING OF THE WRIT PETITION WITHOUT COSTS {