Wp/14459/2025 Of Praveen Kumar Nadipelli v. Office Of The Income Tax Officer

INTHEHIGHcoURTFoRTHESTATEoFTELANGANAATHYDERABAD(SPecial Original [Jurisdiction)] TUESDAY, TWO THOUSAND PRESENT THE [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE WRIT PETI TION [NO: 14459 OF ][2025] Between: Praveen Kumar [Nadipelli, ][S/o ][Sri ][Rammohan ][Rao Nadipelli' Aged about 51 ][years']b#"Ell.iii"!.: [iv"."H.Ni". ][6-t-tttt, ][Srinagar Colonv' ][Godavarikhani ][Karimnagar]District - 505209 ...PETITIONER AND 1.OfficeofthelncomeTaxOfficer,lncomeTaxDepartment'Ward-2'Karimngar, [Telangana]Karimngar, [Telangana]2Assessment [Unit, lncome ][Tax Department' ][Ministry ][of Finance' ][Government]of lndia.of lndia. 2 National Faceless [Appeal Centre ][(NFAC)' ][lncome ][Tax Department' ][Ministry]"] [iinrn"e. ][Govemment ][of ][lndia']"] [iinrn"e. ][Govemment ][of ][lndia'] J Union of lndia, [Represented by its ][Secretary' ][Ivlinistry ][of Finance']Government [of ][lndia.]Government [of ][lndia.] 4 ...RESPONDENTS PetitionunderArticle226oflheConstitutionoflndiaprayingthatinthecircumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to(1)lssue [a ][Writ, order, one ][more particularly ][in the ][nature ][of ][Writ ][of]Mandamus declaring [the action ][of ][1st Respondent ][in ][passing ][the ][lmpugned ][order]dated2Sto3t2o24,asbadinlaw,illegal,arbitrary,andviolativeofprincipleofArticlel4oftheConstitutionoflndiaandViolativeofprincipalsofnaturaljustice.(2)To consider the [Complaint/ Application ][for ][Cancellation ][of ] No.ACCPNl563H(3)TograntsuchotherrelieforreliefsasthisHon'bleCourtmaydeem fit and proper in [the ][interest of Justice and equity'] lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in srpport of the petition, the High Court rray be pleased todirect the Respondents to make provision on the e-portal to aLllow the petitionerthe affidavit filed in srpport of the petition, the High Court rray be pleased todirect the Respondents to make provision on the e-portal to aLllow the petitionerfor filing Appeal in Forrn - 35 against the lmpugned Order dated Z5tO3l2O24. lA NO: 2 OF 2025 Petition under Section 15'1 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased tothe affidavit filed in support of the petition, the High court may be pleased togrant stay of all the fudher proceedings in respect of the lmpugned order dated2510312024 and Demand Notice/ any actions pursuant actionrs thereto until thedisposal of this Writ Petition in the interest of justice and equity.disposal of this Writ Petition in the interest of justice and equity. Counsel for the Petitioner : SRI SANTOSH JADHAV Counsel for the Respondents No.1to3:Ms.J SUNITHA,(Jr.SC FOR INCOME TAX) Counsel forthe Respondent No.4: SRt GADI PRAVEEN KUMAR,DY.SOL.GENERALDY.SOL.GENERAL The Court made the following: ORDER THE HONOURABLE [P'SAM ] ANDTHE HONOURABLE NANDIKONDA W.P.No[.14459][oF ][2025] ORDER, [(per ][Hon'ble ][Sri ][Justice P ][Sam ][Koshy)] Heard Mr. [Santosh ][Jadhav' ][learned counsel ][for ][the] petitioner and Ms' [J'sunitha' ][learned ][Junior ][Standing Counsel ][for]the Income Tax [Department ][for ][respondent ][Nos'l ][to 3' ][Perused]the record. 2Theinstantwritpetitionhasbeenfiledprimarilyseekingforthe quashment of [the ][impugned ][order ][(Annexure ][P-l) ][dated]25.03.2024 [passed ][by ][the ][first ][respondent'] Counsel for the Respondents No.1to3:Ms.J SUNITHA,(Jr.SC FOR INCOME TAX) Counsel forthe Respondent No.4: SRt GADI PRAVEEN KUMAR,DY.SOL.GENERALDY.SOL.GENERAL The Court made the following: ORDER THE HONOURABLE [P'SAM ] ANDTHE HONOURABLE NANDIKONDA W.P.No[.14459][oF ][2025] ORDER, [(per ][Hon'ble ][Sri ][Justice P ][Sam ][Koshy)] Heard Mr. [Santosh ][Jadhav' ][learned counsel ][for ][the] petitioner and Ms' [J'sunitha' ][learned ][Junior ][Standing Counsel ][for]the Income Tax [Department ][for ][respondent ][Nos'l ][to 3' ][Perused]the record. 2Theinstantwritpetitionhasbeenfiledprimarilyseekingforthe quashment of [the ][impugned ][order ][(Annexure ][P-l) ][dated]25.03.2024 [passed ][by ][the ][first ][respondent'] 3. The primary [challenge ][by ][the ][petitioner ][is ][on ][the ground that]the said [assessment ][order ][seems ][to ][have been ][got ][passed using]erroneous [number ][which ][got ][generated ][i'e'' ] [No']ACCPNl563H, [whereas, ][in ][fact, the ] [number ][allotted ][to ][the]and [on ][which ][the ][returns ][have been ][filed ][is ] petitioner No. . [It ][is this ][assessment ][order ][dated 25'03'2024]which the [petitioner ][intends ][to ][challenge ][by ][way ][of ][an ][appeal.] However, upon making effons for challenging the same by way offirst submitting Form 35, the form could not be uploaCed becauseof technical reasons, particularty that of the error in the pANnumber which lras led to filling of the present writ petition seekinglor an appropriale d irect ion. 4. Yesterday, when the matter was taken up for trearing, when the matter was taken up for trearing, was taken up for trearing, up for trearing, for trearing, trearing, thelearned Standing counsel has taken time to seek instmctions andtoday when the matter came up for hearing, the learned Standingcounsel fairly conceded the fact that the assessment ord,3r seems tohave been pasr;ed using the erroneous pAN i.e., pAN No.ACCPNI563H v,hereas it ought to had been passed with the properPAN number of the petitioner i.e., AANpN1225F. The learnedStanding Counsel upon instructions further submits that in view ofthe aforesaid enor that has crept, let the impugned order itself beset aside and the right of the respondent/lncome Tax Departmentbe reserved to take appropriate steps with the correct pAhl number. Yesterday, when the matter was taken up for trearing, when the matter was taken up for trearing, was taken up for trearing, up for trearing, for trearing, trearing, the 5. In vieu ot the submission made by the learned StandingCounsel and also the error which has been pointed out, lye are the considered opinion that the impugned assessment order dated25.03 .2024 (Annexure P- 1) apparently is per se bad and illegal andis not sustainable and, therefore, the same stands set aside/quashed.However, the right of the lncome Tax Deparlment stands reservedto take appropriate proceedings afresh in connection with properPAN number of the petitioner. 6. The writ petition is allowed and disposed of accordingly.There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shallstand closed SD/-V.KAVITHADEPUTY REGTSTRARsEcroh#ircER //TRUE COPYII To, 1. The lncome Tax Officer, lncome Tax Department, Ward-2, Karimngar,TelanganaTelangana 2- The Assessment Unit, lncome Tax Department, Ministry of Finance,Government of lndia.Government of lndia. 3. The National Faceless Appeal Centre (NFAC), Income Tax Department,Ministry of Finance, Government of lndia.Ministry of Finance, Government of lndia. 4. The Secretary, l\/inistry of Finance, Union of lndia, Government of lndia. 5. One CC to SRI SANTOSH JADHAV, Advocate. 6. One CC to Ms.J.SUNITHA (JUNIOR SC FOR INCOME TAX). IOPUC] 7. Two CD Copies. BSKGJP W HIGH COURT DATED:1 010612025 ORDERWP.No.14459 of 2025 ALLOWING THE WRIT PETITIONWITHOUT COSTS Ilb[x][ lx{] c[,a][ItE ][S][le]oo1 r ?025itjl ,**rrAr