The Contention Of The Leamed Counsel Lor The Petirioner Isthat The Assessrnent Order Dated 28.07.2025 Itself, In The Light Ofthe Division Bench Ol This Court In v. '

. [348e] IN THE HIGH COURT FOR THE STATE OF AT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE SEVENTH DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM ANDTHE HONOURABLE SRI JUSTICE SUDDALA WRIT PETITION NO: 23353 OF 2025 Between: Mohammed Abdul Rehman, S/o. Sri [lVlohammed ][Taher ][Ali, Aged. 52 ][years']Rl/o.7-'1-28141N1, Leela Nagar, Begumpet, [Ameerpet, ][Hyderabad ][- ][500015']Telangana. ...PETITIONER AND 1The lncome Tax Offrcer, Ward [- ]6 [(1), ][Hyderabad.] 2The Assessment Unit, Government [of lndia, ][lncome ][Tax Department' ][Ministry]of Finance, Delhi.of Finance, Delhi. The Commissioner of lncome [Tax ][(Appeals), ][lncome ][Tax ][Department,]National Faceless Appeal Centre [(NFAC), Delhi ][1 ][10 003.]National Faceless Appeal Centre [(NFAC), Delhi ][1 ][10 003.] 4Union of lndia, Rep. by its Secretary, [t\Iinistry of Finance, 6A, 3rd ][Floor,]Jeevan Deep Building, Sansad [[Vlarg, ][New ][Delhi.]Jeevan Deep Building, Sansad [[Vlarg, ][New ][Delhi.] ...RESPONDENTS Petition under Article 226 o'f the [Constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in the [affidavit ][filed ][therewith, ][the ][High ][Court may ][be]pleased to issue Writ of [\/andamus or any other [appropriate ][Writ ][or ][Order ][or]Direction declaring the action of the [1st ][Respondent ][in ][rejecting ][the ][stay]Application of the Petitioner dated [2410712025 ][filed on ][2510712025, ][without ][even]granting an opportunity of being heard [vide ][orders ][dated ][2810712025 ][f ][or ][the]Assessment Year 2015-16 under the [lncome Tax ][Act,196',l ][as arbitrary, contrary ][to]the Provisions of the [lncome Tax ][Act, ][1961 ][and ][consequently ][set aside the ][same]as null and void and [grant stay ][of ][collection ][of ][disputed demand ][as ][per section] 156 of the lncome Tax Act,1961 pending disposal of the appeal before the 3rdRespondent. lA NO: 1 OF 2025 Petition under Section 151 CPC [praying ]that in the circumstances stated [rn]the affidavit filed in support of the [petition, ]the High Court may be [pleased ]to [grant]stay of all further Proceedings in [pursuance ]of the Assessnrent Order [passed ]bythe 2nd Respondent dated 2210312024, for the Assessment Year 2015-16, underthe lncome Tax Act, 1961 [pending ]disposal of the above Writ Petition, asotherwise, the Petitioner will be [put ]to severe loss and hardship. Counsel for the Petitioner: MS. SHAIK VAHEEDA SUSHMA Counsel for the Respondent Nos.1 to 3: MS. BOKARO SAPNA REDDY(sENloR sc rNcoME TAx) Counsel for the Respondent No.4: SRI K.L.N. RAGHAVENDRA REDDY,REPRESENTING UNION OF INDIA The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICESUDDALA CHALAPATHI RAO W.P.No.23353 OF 2025 OR-DER, [(per ]Hon'ble Sri.lusrit'e P.Sam Koshy) Heard Ms.Shaik Vaheeda Sushma, leamed counsel for thepctitioner, Ms. Bokaro Sapna Reddy, learned Standing Counselfor Income Tax Department appearing for respondent Nos.l to 3and Mr. K.L.N.Raghavendra Reddy, leamed counsel representingUnion of India for respondent No.4. Perused the record. 2. The present writ petition has been filed assailing the orderdaLed 28.07.2025 in directing the petitioner to pay 20o/o of thedisputed demand, pending disposal of the appeal before theAppellate Authority for the Assessment Year 2015-16.3. The petitioner herein had filed statutory remedy of anappeal under Section 246A of the Income Tax Act, 196l (forshort, the 'Act') before the Appellate Authority. Atong with theMemo of Appeal, the petitioner had also preferredlntenmprotection so far as the recovery proceedings are concerned underSection 220(6) of the Act. It is this application which stands decided by the impugned order directing the petitioner forpayment of the amounts stated above.payment of the amounts stated above. 2. The present writ petition has been filed assailing the orderdaLed 28.07.2025 in directing the petitioner to pay 20o/o of thedisputed demand, pending disposal of the appeal before theAppellate Authority for the Assessment Year 2015-16.3. The petitioner herein had filed statutory remedy of anappeal under Section 246A of the Income Tax Act, 196l (forshort, the 'Act') before the Appellate Authority. Atong with theMemo of Appeal, the petitioner had also preferredlntenmprotection so far as the recovery proceedings are concerned underSection 220(6) of the Act. It is this application which stands decided by the impugned order directing the petitioner forpayment of the amounts stated above.payment of the amounts stated above. 4. The contention of the leamed counsel lor the petirioner isthat the Assessrnent Order dated 28.07.2025 itself, in the light ofthe Division Bench ol this Court in the case ol' KankanalaRavindra Reddy vs. Income Tax Officerr, is not sustainable asthe notice under Section 148 was issued by the jurisdictionatAssessing Officer, whereas, as per the amended provision of theAct, that ought to had been issued in the Faceless manner.He further submits that the assessment of the petitioncr themselvescarried out in a similar manner for the subsequent period wasalready subjected to challenge before this Court for the AssessmentYear 2014-15 vide W.P.No.l2348 of 2023 and the said writpetition stood allowed vide order dated 07.11.2023.1n rhe light ofthe aforesaid two decisions, there is all liketihood of the appealpending before the Appellate Authority also having rhe same fateof the Assessmcnt Oider not being maintainable and being setas ide. ' 120231 [156 ]t"r."nn.com 178(TELANGANA) 5. In the tight of the subsequent amendments brought in theAct as also in the light of the decision rendered by the Hon'bleSupreme Court in the case of Union of India & ors., v. AshishAgarwal and others2, the Assessing Authority ought to hadgranted interim protection to the Assessee till finalization of theappeal which the Assessing Authority has not considered.6. The contention of the leamed counsel for the petitioner sofar as the 148 notice issued by the [jurisdictional ]Assessing Officernot being in dispute by the leamed Standing Counsel for theDepartment and also in the light of the aforesaid [judgments]rendered by this Court in the case of Kankanala Ravindra Reddy(supra l) and in the light of the [judgment ]of the Hon'ble SupremeCourt in case of Ashish Agarwal (supra 2), we are of theconsidered opinion that the Assessing Authority in the course ofdeciding the petition under Section 220(6) of the Act, ought [to]have taken a more pragmatic view and should had kept [the]recovery proceedings in abeyance, [pending ]the appeal before theAppellate Authority. '2ozzSCC [online ][SC 543(] I I \ - 7. For the aforesaid reasons, we dispose of thc presc'nt writ petition at this juncture directing the Assessing Otflcer not topursue with the recovery proceedings in terms of tlte impugnedorder dated 28.07.2025 till the appeal lor the Assessment Year2015-16 is finally decided. 8Considering the fact that the appeal was filcd in rhe year2024, we expect that the Appellate Authority shall take up theappeal and decide the same at the earliest, preferabty. within aperiod of six (06) weeks ftom the date of receipt ol a copy of thisorder. There shall be no order as to costs.2024, we expect that the Appellate Authority shall take up theappeal and decide the same at the earliest, preferabty. within aperiod of six (06) weeks ftom the date of receipt ol a copy of thisorder. There shall be no order as to costs. Conseqtrently, miscellaneous applications, perrding if any, shall stand closed. VANI SWAMYREGISTRAR //TRUE COPYII \i SECTION OFFTCER To, '1 . The lncome Tax Officer, Ward _ 6 (1), Hvderabad._ 6 (1), Hvderabad.6 (1), Hvderabad.(1), Hvderabad.Hvderabad. 8Considering the fact that the appeal was filcd in rhe year2024, we expect that the Appellate Authority shall take up theappeal and decide the same at the earliest, preferabty. within aperiod of six (06) weeks ftom the date of receipt ol a copy of thisorder. There shall be no order as to costs.2024, we expect that the Appellate Authority shall take up theappeal and decide the same at the earliest, preferabty. within aperiod of six (06) weeks ftom the date of receipt ol a copy of thisorder. There shall be no order as to costs. Conseqtrently, miscellaneous applications, perrding if any, shall stand closed. VANI SWAMYREGISTRAR //TRUE COPYII \i SECTION OFFTCER To, '1 . The lncome Tax Officer, Ward _ 6 (1), Hvderabad._ 6 (1), Hvderabad.6 (1), Hvderabad.(1), Hvderabad.Hvderabad. Ward _ 6 (1), Hvderabad._ 6 (1), Hvderabad.6 (1), Hvderabad.(1), Hvderabad.Hvderabad.2- of The Finance, Assessment Delhi.Unit. Governmeni ,ii iniiii, rn-.o-re Ta < Department. Ministry3. The Commissioner of lncome Tax (Appeals), lncome Tax Department,z+. , [Nationat Facetess Appeat Centre ]r ne secretary. Union of lndia, Ministry [(Ni ]Ci oi Finance. 6;ihiiio 64. oo:3rd Floor, JeevanDLini' [' ]["'""""]_ 9lg one one CC CC to Ms. Shaik one CC CC to Ms. Shaik CC CC to Ms. Shaik p_C_lg_Sri CC to Ms. Shaik to to Ms. Shaik IVs. Ms. Shaik K Bokaro L.N RaghavenOr" V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) [Deep ][B^uitdin!. ][Sansad ][Nltrrs, ][irt"* ]6 5. one one CC CC to Ms. Shaik 7 5. one one CC CC to Ms. Shaik _ 9lg one one CC CC to Ms. Shaik one CC CC to Ms. Shaik CC CC to Ms. Shaik p_C_lg_Sri CC to Ms. Shaik to to Ms. Shaik IVs. Ms. Shaik K Bokaro L.N RaghavenOr" V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) Advocate tOpUClUnion Tax) 2- of The Finance, Assessment Delhi.Unit. Governmeni ,ii iniiii, rn-.o-re Ta < Department. Ministry3. The Commissioner of lncome Tax (Appeals), lncome Tax Department,z+. , [Nationat Facetess Appeat Centre ]r ne secretary. Union of lndia, Ministry [(Ni ]Ci oi Finance. 6;ihiiio 64. oo:3rd Floor, JeevanDLini' [' ]["'""""]_ 9lg one one CC CC to Ms. Shaik one CC CC to Ms. Shaik CC CC to Ms. Shaik p_C_lg_Sri CC to Ms. Shaik to to Ms. Shaik IVs. Ms. Shaik K Bokaro L.N RaghavenOr" V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) [Deep ][B^uitdin!. ][Sansad ][Nltrrs, ][irt"* ]6 5. one one CC CC to Ms. Shaik 7 5. one one CC CC to Ms. Shaik _ 9lg one one CC CC to Ms. Shaik one CC CC to Ms. Shaik CC CC to Ms. Shaik p_C_lg_Sri CC to Ms. Shaik to to Ms. Shaik IVs. Ms. Shaik K Bokaro L.N RaghavenOr" V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) Advocate tOpUClUnion Tax) 6 5. one one CC CC to Ms. Shaik 7 5. one one CC CC to Ms. Shaik _ 9lg one one CC CC to Ms. Shaik one CC CC to Ms. Shaik CC CC to Ms. Shaik p_C_lg_Sri CC to Ms. Shaik to to Ms. Shaik IVs. Ms. Shaik K Bokaro L.N RaghavenOr" V^aheeda Sapna neJoy Sushma ftJOJV,"ref,ris"nt,n,r (Se'"ioi3t'in.or" Advocate tOpUClUnion Tax) [opUC]oflndia 8. Two CD Copies TJGJP HIGH COURT DATED:0710812025 B [r' =::.-\].,oi+t\l"']a\t,:)ORDER2 [g ]AIJG 2025I* DWP.No.23353 of 2025 DISPOSING OF THE WRIT PETITIONWITHOUT COSTS q