Wp/12743/2025 Of Rajeswari Mullapudi v. The Income Tax Officer

APHC010245762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] WEDNESDAY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENTTHE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.12743 of 2025 Between: 1. Mrs.Rajeswari Mullapudi, W/o.Mr.Mullapudi Purushotham, aged 57 years, Occ: House Wife, H.No.10–277/6, ASL Quarters, Venkatrapauram, West Godavari – 534 215, Andhra Pradesh....Petitioneryears, Occ: House Wife, H.No.10–277/6, ASL Quarters, Venkatrapauram, West Godavari – 534 215, Andhra Pradesh....Petitioner AND 1. The Income Tax Officer, Ward 1, Tanuku, Ayakar Bhawan, Sajjapuram, Tanuku – 534 211, Andhra Pradesh, and others....RespondentsSajjapuram, Tanuku – 534 211, Andhra Pradesh, and others....Respondents Counsel for the Petitioner : Mr.A.V.A.Siva KartikeyaCounsel for the Respondents: Mr.Anup Koushik Karavadi This Court delivered the followingORDER: (per NJS,J) Heard learned counsel for the petitioner. Also heard Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel for the Income Tax Department representing the respondents. 2. The writ petition is filed challenging the order dated 03.3.2025 passed by the 1[st] respondent rejecting the stay application filed by the petitioner pending disposal of the appeal filed by the 4[th] respondent– Appellate Authority. 3. The learned counsel for the petitioner while drawing the attention of this Court to the Notice under Section 148 of the Income Tax Act, 1961, dated 23.3.2023, states that the same was issued by the Jurisdictional Income Tax Officer and subsequently an order of assessment has been passed. He submits that the same is violative of Section 148A of the Income Tax Act, as after introduction of the said provision, the re–assessment proceedings have to be conducted in faceless manner and the procedure prescribed therein before issuing demand notice has to be followed. He also contends that the 1[st] respondent went wrong in opining that 20% of the demand needs to be paid as a condition and thereafter for the stay of balance amount demanded, an application has to be moved. He submits that the order under challenge is liable to be set aside on that ground itself. 4. While placing a copy of the order dated 13.12.2024 in Writ Petition No.36648 of 2024 passed by a Division Bench of High Court of Telangana, learned counsel submits that the Appellate Authority i.e., the 4[th] respondent may be directed to dispose of the appeal filed by the petitioner by fixing a time limit and in the meanwhile the interest of the petitioner may be protected, as the impugned demand is not sustainable for various grounds raised in the writ petition. He also submits that in similar circumstances, interim orders were granted by a Division Bench of this Court in Writ Petition No.16130 of 2024. 5. From a reading of the order dated 13.12.2024 passed in Writ Petition No.36648 of 2024, it would appear that the Department had not objected for disposal of the matter directing the Appellate Authority to dispose of the appeal expeditiously and the learned counsel for the respondents herein also agreed for a similar direction. Therefore, this Court is inclined to pass the following order: 6. The respondent No.4 shall pass appropriate orders in accordance with law in the appeal preferred by the petitioner as expeditiously as possible, within a period of two (2) months from the date of receipt of a copy of this order. Pending disposal of the appeal, the respondent Authorities shall not resort to coercive action or initiate the Recovery Proceedings pursuant to the impugned order as also the assessment order dated 23.3.2023. The petitioner shall cooperate for disposal of the appeal, without demur. 7. With the above direction, the writ petition is disposed of. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. ____________________ 6. The respondent No.4 shall pass appropriate orders in accordance with law in the appeal preferred by the petitioner as expeditiously as possible, within a period of two (2) months from the date of receipt of a copy of this order. Pending disposal of the appeal, the respondent Authorities shall not resort to coercive action or initiate the Recovery Proceedings pursuant to the impugned order as also the assessment order dated 23.3.2023. The petitioner shall cooperate for disposal of the appeal, without demur. 7. With the above direction, the writ petition is disposed of. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. ____________________ NINALA JAYASURYA,J ____________________________ TARLADA RAJASEKHAR RAO,J