La No: 1 Of 2025 v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE SEVENTH DAY OF MARCHTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAULANDTHE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION Nos.68 15 & 6869 0F 2025 WRIT PETITION NO: 6815 OF 2025 Between: Mr. Bhasker Reddy Kondapally, S/o. Mr. Narasimha Reddy, aoed 64 vears.ucc.. Employee, ^H.No-6-3-123818.121 , Creamline Diary Products t_iiniteO,Rajbhavan Road, Somajiguda, Hyderabad - 500 082, Telingana. ...PETITIONER AND 1The [Deputy ][Commissio.ner ][of ][lncorne ][Tax, Circle ][1(1 ]), [Hyderabad, lncome]Iax Towers, A C Guards, Masab Tank, Hyderabad _500 OO+, Telangana.Iax Towers, A C Guards, Masab Tank, Hyderabad _500 OO+, Telangana. 2Assessment Unit, lncome T-qx Department, National e Assessment CenterNew Delhi Room No. 401 2nd Flobr E Ramp Jawaharlal Nehru Stadium NewDelhiNew Delhi Room No. 401 2nd Flobr E Ramp Jawaharlal Nehru Stadium NewDelhi 3The P.rincipal Commissioner of lncome Tax - 1, Income Tax Towers, A CGuards, Masab Tank, Hyderabad - 500 004, T6langana.Guards, Masab Tank, Hyderabad - 500 004, T6langana. 4The Joint Commissioner (Appeals) / the Commissioner of lncome Taxthe [principal]the [principal]Sppgqts), [National ][Faceless ][Appeal Centre, ][Delhi, ][Through ]Chief Commissioner of lncome Tax (NaFAC), Delhi, NortfiBlock, New'Delhi _1 10 001Chief Commissioner of lncome Tax (NaFAC), Delhi, NortfiBlock, New'Delhi _1 10 001 5The Cenkal Board of Direct Taxes, Represented by its Chairman, Department-of ReIenue, .tt4'l,il!ry of Finance, Govei.nment of tntia, SeCretiiiji Auitdi,;g;, New Delhi - 110 001 .of ReIenue, .tt4'l,il!ry of Finance, Govei.nment of tntia, SeCretiiiji Auitdi,;g;, New Delhi - 110 001 . ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may becircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a .writ of Mandamus or any other appropriate writ, order orDirection, declaring the order passed by the 1"t Respondent, vide DIN and LetterNo.. lrBA/coMlFl1712024-2511071966s63(1), dated 07.01 .2o2s, in rejecting theNo.. lrBA/coMlFl1712024-2511071966s63(1), dated 07.01 .2o2s, in rejecting the stay application fileJ by the [Petitioner, pending disposal ][of ][the ][appeal ][of ][the]Petitioner before the, 1't Appellate [Authority, i.e., ][the ][4th liespondent ][herein, ][for]the Assessment Year 2016 [- ][17 ], as arbitrary, [illegal, ][barrerd ][by linitation, ][bad ][in]law,l void-ab-iniiio, violative of the [principles ][of ][natural ][jut;tice, ][apart ][from ][being]violative of Articles 1+, 19(1Xg) and [265 ][of ][the ][Constitution ][of ][lndia and Sec ][14BA]of the lncome Tax Act, 1961, and consequently [set-aside ][the ][same ][and ][grant stay]of recovery, [pendinll ]disposal of the [Petitioner's ][appeal ][bt>fore ][the ][1st ][Appellate]Authority, in the interests of [justice.] lA NO: 1 OF 2025 Petition under Section 151 CPC [praying ][that ][in ][the ][c:ircumsl:ances ][stated ][in]the affidavit filed in r;upport of the [petition, ][the ][High Court ][rnay ][be ][pleased ][to ][stay]all further [proceedings, ]including any [recovery, pursuant ][to the ][crder passed ][by]the 1st Respond,:nt, vide DIN and Letter [No.. ][ITBA/COIV/F/1 712024']251107'1966563(1 ) dated 07.01 .2025, in rejecting [the ][sta'/ application ][filed ][by ][the]Petitioner, pending clisposal of the appeal of the Petitioner [trefore ][the ][l ][st Appellate]Authority, i.e., the [z.th ]Respondent herein, for the [Assess'ment ][Year 2016 ][- ][17 ]'pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI SRINARAYANA [TOSHNIWAL, ] SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: MS. BOKARO (Jr. SC FOR TNCOME TAx) WRIT PETITION NO: 6E6g oF 2025 Counsel for the Petitioner: SRI SRINARAYANA [TOSHNIWAL, ] SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: MS. BOKARO (Jr. SC FOR TNCOME TAx) WRIT PETITION NO: 6E6g oF 2025 Between: Late Mr. Ganoadhar Mandava, Re.presented by his wife and legal heir, Mrs.Ramakumari [-Mandawa, ]D/o. mi. V j;l;dai'hi n;;, id;-of'y.;l[,Occ. Business, 6-3-123818t21, Creamtine Oiiri CioAucts, nij ehrran ho;i,Somajiguda, Hyderabad - 500'OS2 fetangani. ' ['] ...PETITIONER AND 1. Il9 tax p"pytY towers, Cpmmissio.ner A c cuards, Masab Tank, Hyderabad of I ncome Tax, Circte 1 ( 1 _ ), Hyderabad, tncome500 004, Telingana.2 fl:,"g:.11gnt New Uetht, Room No.. Unit, IncomeTqx pgpartnle1t, 4O1 ,2nd Floor, E_Ramp, National Jawaharlat Nehru Stadium,e-Assessment Center,New Delhi - 110 003.2 fl:,"g:.11gnt New Uetht, Room No.. Unit, IncomeTqx pgpartnle1t, 4O1 ,2nd Floor, E_Ramp, National Jawaharlat Nehru Stadium,e-Assessment Center,New Delhi - 110 003. 3. The Guards, Masab Tank, Hyderabad Principal Cormissioner of lncome - 500 Tax - 004, fetangana.[.l ], lncome Tax Towers, A C 4. The Joint Commissioner, (Appeals) / the Commissioner of lncome TaxSqpgat.), [Nationat ][facelds! ][Appe'at ][Centre, ][Oetm,lnrouqh ]ifre [printioat]unrer commissioner of lncome Tax (NaFAC), Delhi. NorttiBloct, ttew'oetrri -110 001Sqpgat.), [Nationat ][facelds! ][Appe'at ][Centre, ][Oetm,lnrouqh ]ifre [printioat]unrer commissioner of lncome Tax (NaFAC), Delhi. NorttiBloct, ttew'oetrri -110 001 5. The central Board of Direct raxes, Represented by its chairman, DeDartmentof Revenue, Ministry of Finance, Govei-nment ot tntrii, Secreiari;i B;ii;i;s;,New Dethi - 110 00iof Revenue, Ministry of Finance, Govei-nment ot tntrii, Secreiari;i B;ii;i;s;,New Dethi - 110 00i .:.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 writ of Mandamus or any other appropriate writ, order orDirection, declaring the order passed by the 1"t Respondent, vide DIN and LetterNo.. lrBA/coMlFl17t2o24-2st107i96645s(1), dated oz.o1 .202s in directing theDirection, declaring the order passed by the 1"t Respondent, vide DIN and LetterNo.. lrBA/coMlFl17t2o24-2st107i96645s(1), dated oz.o1 .202s in directing thePetitioner to pay 20 percent of the disputed demand, pending disposar of theappeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondentherein, for the Assessment year 2016 - 17, as arbitrary, iilegar, barred bylimitation, bad in law, void-ab-initio, violative of the principles of natural justice,apart from being violative of Articles 1 a, 19(i Xg) and 265 of the constitution oflndia and sec 148A of the lncome Tax Act, 1961, and consequenfly set-aside theherein, for the Assessment year 2016 - 17, as arbitrary, iilegar, barred bylimitation, bad in law, void-ab-initio, violative of the principles of natural justice,apart from being violative of Articles 1 a, 19(i Xg) and 265 of the constitution oflndia and sec 148A of the lncome Tax Act, 1961, and consequenfly set-aside thesame and grant stay of, recovery, pending disposal of the petitioner's appealbefore the 1st Appellate Authority, in the interests of justice. tA NO: 1 OF 2025 Petition unde. Section 151 CPC praying that in the r;ircumstances stated inthe affidavit filed in support of the petition, the High Courl rnay be pleased to stayall further proceedings, including any recovery, pursuant lo the order [passed ]bythe 1st Respondent, vide DIN and Letter No.. ITBA/COIM/F/1712024-2511071966458(1). [jated ]07.01 .2025 in directing the Petiti:ner to pay 20% of thedisputed demand, pending disposal of the appeal of tho Petitioner before the ['l ]stAppellate Authority, i.e., the 4th Respondent herein, for the A,.;sessment Year2016 - 17,, pending disposal of the above Writ Petition. tA NO: 1 OF 2025 Petition unde. Section 151 CPC praying that in the r;ircumstances stated inthe affidavit filed in support of the petition, the High Courl rnay be pleased to stayall further proceedings, including any recovery, pursuant lo the order [passed ]bythe 1st Respondent, vide DIN and Letter No.. ITBA/COIM/F/1712024-2511071966458(1). [jated ]07.01 .2025 in directing the Petiti:ner to pay 20% of thedisputed demand, pending disposal of the appeal of tho Petitioner before the ['l ]stAppellate Authority, i.e., the 4th Respondent herein, for the A,.;sessment Year2016 - 17,, pending disposal of the above Writ Petition. Counsel forthe Petitioner(: SRI SRINARAYAN TOSHNIWAL, REPRESENTSSRI. AVA SIVA KARTIKEYA Counsel forthe Respondents: MS. BOKARO SAPNA REDDY(Jr. SC FOR INCOME TAx) The Court made ther following: COMMON ORDER r'tr {(: THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAULANDTHE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETTTION Nos.6815 & 6a69 of2O25 COMMON ORI)ER (Per the Hon'ble the Acting Chtef Justice Sujog paul): Sri Srinarayan Toshniwal, learned counsel represents Sri A.V.A.Siva Kartikeya, learned counsel for the petitioners andMs. B. Sapna Reddy, learned Junior Stalding Counsel forMs. B. Sapna Reddy, learned Junior Stalding Counsel forIncome Tax Department, for the respondents. 2. Regard being had to the similitude of the questionsinvolved, these matters were heard analogously and decided byway of this common order. 3. By impugned orders both dated OT.Ol.2025, the interimorders were granted in favour of the petitioners subject todepositing 2O%o of the disputed a-rnount.4. Learned counsel for the parties fairly submitted that incases relating to faceless assessment procedure, this Court inbatch of writ petitions has granted stay and these writ petitionsmay be disposed of in terms of common order passed by thisCourt in W.P.Nos. 1974 and 1975 of 2025 d,ated,2Z.Ol.2O2S. I I 5In vierir of consensus arrived at, the impugned ordersboth dated C'7.O1.2025 are set aside. L,earned appellateauthority shal decide the appeals preferred b.7 the petitionersexpeditiously cn its own merits, but shall not c,tmpel thepetitioners to deposit the amounts demanded , considering thenature of the c ases. 6Accord ingly, these Writ Petitions are dispose,d of. Nocosts. InterJocutory applications, if any pendrng, shall a_1sostand closed [.]stand closed [.]SEU.T. JAYASREEASSISTANT [.]//TRUE COPYII.i lecrtoru lecrtoru oFFtcERASSISTANT [.]//TRUE COPYII.i lecrtoru lecrtoru oFFtcER I I 5In vierir of consensus arrived at, the impugned ordersboth dated C'7.O1.2025 are set aside. L,earned appellateauthority shal decide the appeals preferred b.7 the petitionersexpeditiously cn its own merits, but shall not c,tmpel thepetitioners to deposit the amounts demanded , considering thenature of the c ases. 6Accord ingly, these Writ Petitions are dispose,d of. Nocosts. InterJocutory applications, if any pendrng, shall a_1sostand closed [.]stand closed [.]SEU.T. JAYASREEASSISTANT [.]//TRUE COPYII.i lecrtoru lecrtoru oFFtcERASSISTANT [.]//TRUE COPYII.i lecrtoru lecrtoru oFFtcER i.i lecrtoru lecrtoru oFFtcER.i lecrtoru lecrtoru oFFtcERITo, 1. The Deputy Commissioner of lncorne Tax, Circle 1(1 ), Hyderabad, IncomeTax Towers, l\ C Guards, Masab Tank, Hyderabad'- 50O004, 1;6;q;;;.To, 1. The Deputy Commissioner of lncorne Tax, Circle 1(1 ), Hyderabad, IncomeTax Towers, l\ C Guards, Masab Tank, Hyderabad'- 50O004, 1;6;q;;;.2. Assessment Ljnit, rncome Tax Departmeni, Nationar e nssessme.t iJnii.New Delhi Rocm No. 401 2nd Fro6r E Ramp Jawaharr,r Ner,ri, si"oi* r.rl*DelhiNew Delhi Rocm No. 401 2nd Fro6r E Ramp Jawaharr,r Ner,ri, si"oi* r.rl*Delhi3. The P_rincipal Commissioner of lncome Tax _ 1, lncomt-, Tax Trtwers, A CGuards, Masab Tank, Hyderabad - 500 004, Telangana.Guards, Masab Tank, Hyderabad - 500 004, Telangana.4. The Joint Conrmissioner (Appeals) / the Commissioner:of lncome Tax$gn-eals), [Na:ional ][Facetess ][App6al Centre, ][Dethi, ][ih.ouqh ]tfre Fiincioafchief commissioner of rncome'Tax (NaFAC), oetri, Nortr"et;:r,, u"*Grr,i -110 001$gn-eals), [Na:ional ][Facetess ][App6al Centre, ][Dethi, ][ih.ouqh ]tfre Fiincioafchief commissioner of rncome'Tax (NaFAC), oetri, Nortr"et;:r,, u"*Grr,i -110 0015. The chairman, The _centrar Board of Direct raxes, Departmerrt of Revenue,M!1is-try of Finance, Government of rndia, secretariat eiuitciinEs,,-r.rew riJir,ir110001.M!1is-try of Finance, Government of rndia, secretariat eiuitciinEs,,-r.rew riJir,ir110001.6. One CC to Sri A. V. A. Siva Kartikeya, Advocate [OptJC]7. One CC to Ms. Bokaro Sapna Reddi (Jr. SC for ln'corneiax) [OpUC]8. Two CD Copies7. One CC to Ms. Bokaro Sapna Reddi (Jr. SC for ln'corneiax) [OpUC]8. Two CD CopiesTJLS.',k&,.rLS.',k&,.r a \ HIGH COURT DATED:0710312025 !qr1t[\E- ][Sr'4i]r: r, ).\.(-l\JIolli [[P?, ][2t25 ]o.,!/i O:'.'.Tr:'\.,-,. ,.'a---r-a--.' COMMON ORDER WRIT PETITION NO.6815 [6869 ][of ][2025] DISPOSING OF THE WRIT WITHOUT COSTS