Wp/1974/2025 Of Mr. Nithin Kumar Chinthala v. The Income Tax Officer

Between: Between: . ^-..a ^^^.t 33 vears, [Ur?c.]M r [ithi ][n ]rt H [,"; ]X )?T,3; :l:, [l;';,y.j ][r?* ]"3"fl [:? ][f ][BH',;Sfl ][?i" ][33' ][[?fl?l' & ][;'']ri::#"P,tJ31?3?Ji,1.,n,"" [, ].....rrr,,,oi=* AND The lncome [Tax ][Officer'.Ward 6(1)' Hyderabad' ][lT ][Towers' ] [Guards'] t.The lncome Masab [rank, ][Hvd-eL9bao,;,0-!9 ]??XJfl:#'ilXd, sisnature [rowers' ][Sv ][No]Masab [rank, ][Hvd-eL9bao,;,0-!9 ]??XJfl:#'ilXd, sisnature [rowers' ][Sv ][No]2.rhe tncome [rax officer ][wil:o,'L:il;;" ]opp d'otanicalGardens'3g,l';t:il,T,'il^,:,,'#:{dtl,-'^'J::litifi::*;*X*'L:iffif3g,l';t:il,T,'il^,:,,'#:{dtl,-'^'J::litifi::*;*X*'L:iffif3t:ffi'Jil: : [;|:[',ff ][" ][T3,, ][]#l;";' ][;-i;;p' ] [awaha ][rrar ] [ehru ][Stad ][i ][u ][n':]t:ffi'Jil: : [;|:[',ff ][" ][T3,, ][]#l;";' ][;-i;;p' ] [awaha ][rrar ] [ehru ][Stad ][i ][u ][n':] . HyJrflii;r'lt%Lo'i;"'""er [or ][rncome.r'1---'l rr ][rowers' ][Ac ][Guards']- il;;i;k, Hvderabad [- ][500 ][004' Telansana']s. The [Joint ][co*.tr.,il'"i ][tnpp"rll)..,'" ][cimmissioner ][of ][lncome Tax]81'--- il;;i;k, Hvderabad [- ][500 ][004' Telansana']s. The [Joint ][co*.tr.,il'"i ][tnpp"rll)..,'" ][cimmissioner ][of ][lncome Tax]81'--(Appears),Natronar;;;"#Appearcenrre'{l*I^[",.f X':T.:^ffi Chief Commissioner [of income Tax ][(NaFAC)' ][D]110 001.[[Chairman' ]][[DepartmL:nt]]Chief Commissioner [of income Tax ][(NaFAC)' ][D]110 001.[[Chairman' ]][[DepartmL:nt]] 110 001.6. The [Central Board of Direct ][Taxes' ][Represenled bv its ][[Chairman' ]][[DepartmL:nt]]of Revenue, [Ministry ][of Finance' ][Government ][of lndia' ][Secretariat ][Buildingti']New Delhi [- ][110 ][001 ][']of Revenue, [Ministry ][of Finance' ][Government ][of lndia' ][Secretariat ][Buildingti']New Delhi [- ][110 ][001 ]['] -....RESPoNDEUrs Petition|JnderArticle226oftheConstitutionoflndiaprayingthatini,hecircumstances stated in the affidavit [tiled ][therewith, ][the ][High ][C-AUrt ][may ][be] ' il:".i[T]? t;.?fj"r"* y#B ;S[,#:ffi ,"1r,1d, r r ro we rs, A c G ua rd$, "!:#s:,ri:Ii;itui:fr:l,T."ns3[?:d*rr,*:,,***,*,**#Wi' I#-l',:l],:: i &"fl TbT,sffi : i:,,ff8fl, r"x-4, r r rowe rs, tr o G ua rds, 11,6 s,,, 6'fr?i.3i*ili?,Hl:i:,i,ggf +:r.i[*fi [.H[{*'mx,*;ffi ]il,li*;'#*#qill,f ffi,i'"?,iff [:k","aJ:m."n,:i,H,f ]sJ.%ff !iBii,ffii* '#*#qill,f petition ""*ut'o*oin,',f,Underr Articlc )rA ^E tt- or nd a p r av i n s,ha,,rr,,irhe1,:.", Jii :;';::""" il:T,*; ;iiilfi Drecron decarns,j ;1l..#l:::[IT*: Tfll;1J,,:il:: Respondent ri9o.rolwardls(1)/HyolDr:manoru vide F. ofice/2024-25,dater petitioner ot o' 2025, rr directi+6$:hsto pay 20p,:rcent of the dispuied o"n' appeal of the petitic,ntRespondent here n, rc r ;"'Hj_,:"" :##=: - [::r":il: ][:::illl ][-l;]barred by rimitation, bac in raw, void-ao_initio, u,o,"l]u .17 [' ][as ][arbitrarv, ][i!{qqar,]justice, aparr rrom beins vioralive or Arricres ,i:";j,lL;':::i:::tPI"consequentlv Constitution of set-asidr:,n".r-^ lndia and Sec 14BA of the lr:'*'" rax Act 196 1; tld""::":, ^:1" the [pet ]tioner,s appear r:,::n:":;'ffiil :';::l"il ?i,l]' ;,::"ffi,:;justice. l.A.NO:1 oF 2025 ,1i,Ii it Petition Under section 151 cPC praying that in the circumstarrr;es sta\Ertliinthe atfidavit [filed in ][support of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][tQ.sray]all further [proceedings, including ][any ][recovery' ][eursual:]o ][l-'t ][t'oti ]['" ]ffithe 1st [Respondent' ][vide ][F' No ][lTOMardl5(1)/Hyd/DemandNrtice/zui{t]dated [03.01'2025' ][in ][directing the Petitioner to ][pay 20% ][of the ][dis5ruted ][derrtand']the atfidavit [filed in ][support of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][tQ.sray]all further [proceedings, including ][any ][recovery' ][eursual:]o ][l-'t ][t'oti ]['" ]ffithe 1st [Respondent' ][vide ][F' No ][lTOMardl5(1)/Hyd/DemandNrtice/zui{t]dated [03.01'2025' ][in ][directing the Petitioner to ][pay 20% ][of the ][dis5ruted ][derrtand'] Petition Under section 151 cPC praying that in the circumstarrr;es sta\Ertliinthe atfidavit [filed in ][support of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][tQ.sray]all further [proceedings, including ][any ][recovery' ][eursual:]o ][l-'t ][t'oti ]['" ]ffithe 1st [Respondent' ][vide ][F' No ][lTOMardl5(1)/Hyd/DemandNrtice/zui{t]dated [03.01'2025' ][in ][directing the Petitioner to ][pay 20% ][of the ][dis5ruted ][derrtand']the atfidavit [filed in ][support of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][tQ.sray]all further [proceedings, including ][any ][recovery' ][eursual:]o ][l-'t ][t'oti ]['" ]ffithe 1st [Respondent' ][vide ][F' No ][lTOMardl5(1)/Hyd/DemandNrtice/zui{t]dated [03.01'2025' ][in ][directing the Petitioner to ][pay 20% ][of the ][dis5ruted ][derrtand'] neased [to ssue, ]:1: tirection, [dec-laring ][the order ]:jff:$;ilI,'J5"Ti::j, 05.11.?024. :[:$;J[in ][directing the]"t-t^"::l;',"nr,". tn" [app]["ar ][t][r ][t'"]No.. [ITBA/RcV ][tFt17t2o24'25t107012s12e(1'' ][o""lollo".* ]pending [disposal ][of ][he ][eal ][i1]Petitioner [to ][pay ][a ][t" ]'*t 'n'00'000/-' petitioner berore [the ][',,, ][olo"'nt" ][iuthoritv ]['i ]- [jl,, ]:Iff"ff*::L:""',TJ";l:; ff :lni;*:: [; ][1; ][j ][:'i::"H.".'":'kii*l# ][j' ][* ][,"*- ]r:::[-]j1'Ji:1";i'T'Jffi ;;"::::'::['j":ffi t ";:.il::;"T:l:"'i. Jerrv" J grant stay [of ][recovery' ][J""atg ][Oitp"sal ][of ][the ][Petitioner's appeal before ]['y ]i::Appeuate [Authority. ]l1 l.A.[NO:][10] [025] that [in ][the circumstances ][$tated]Pet[ition ][Under Section 151 CPC ][prayrng]he High [Court ][may ][be ][Please][dto]in the [affi][davit ][filed in ][support of ][the ][petition ][' ][t]including [anY ][recov][ery' ][p][ursuant ][to the ][order ][PaESed]stay [all ][further ][Proceedings']No.. [ITBA/RcvrntEoz+']vide [and ][Letter]by the [1st ][ResPondent']he Petitioner [to ][PaY ][a ][s'' ][m ][of]2511O7O12g129(1 [)' ][dated ][0][5.11.2024. in directing ][t]the [Petitioner before ][tfre ][1st]Rs. 29,00,0001, [pending ][di][sposal ][of the ][aPPeal ][of]for the [AssessmenlYear]the [5th ][ResPondent heretn']Appellate [Authority, ][i ][e]2016 [-][ 17, rending ][disPo sal ][of ][the above ][writ ][Petition'] pending disposal of the appeal of the petitioner disposat ie, the of 4th the Resp.nde", abc,ze *;t it [petition; ]nutu'n' r,"*i, ;";::"'::^"l"efore for and the to pass Assessnbenent Year the 1st 2)16 Apperiare Aurpprrry,' 17, o{fo,rg s;iff;,i:J, lf ,ff ll,+.,,lE l^, _ I s R I NARA'A N ro s H N I wA L, A D vo cA rE'() R ,:,?ffi"J BoKARo l1I;" [*".o"ndenrs ][: Ms. ]sApNA REDD' (Jr. sc FoR The Court made the following: ORDER il TIIE IION'BLE AND TIIE [IION'BLE ][SMT' JUSTICE ] oNN[os.1974][ &19][75 ][of 2o2s] the [Hon]['ble ][the ][Acting ][Chief Justice)](Per coMMON Sri [Srinarayan ][Toshniwal' learned counsel ][represents]Sri A.V.A. [Siva ][Kartikeya' ][learned counsel ][for ][the ][petitioners and ][Ms']B. Sapna [Reddy' Iearned ][Junior ][Standing ][Counsel ][for ][Income ][Tax]DePartment, [for the ][resPondents'] Regard [being had ][to ][the ][similitude ][of the questions ][involved'] ,Regard these [matters ][were][ analogously heard] 3. It is an [admitted ][fact ][between ][the ][parLies ][that ][the ][assessment]orders [are subject ][matter of ][challenge before ][the ][appellate authority]wherein [principal ][ground ][of the ][petitioners ][is that ][the ] [urisdictional]Assessing [Offrcer ][(JAO) ][has ][passed ][the orders ]['*'hereas ][it ][should ][have]been [passed ][as ][per ][the statutory ][faceless ][mcchanism ][ln ][a ][batch ][of]writ [petitions, ][ad ][interim ][protections ][havc ][beetl ][grantcd ][by ][this ][Court'] karned [[counsel ][for ][the ][pctitioners ]][[for ][the ][pctitioners ]][[the ][pctitioners ]][[pctitioners ]][[submits ]][that during ][the] Regard [being had ][to ][the ][similitude ][of the questions ][involved'] ,Regard these [matters ][were][ analogously heard] 3. It is an [admitted ][fact ][between ][the ][parLies ][that ][the ][assessment]orders [are subject ][matter of ][challenge before ][the ][appellate authority]wherein [principal ][ground ][of the ][petitioners ][is that ][the ] [urisdictional]Assessing [Offrcer ][(JAO) ][has ][passed ][the orders ]['*'hereas ][it ][should ][have]been [passed ][as ][per ][the statutory ][faceless ][mcchanism ][ln ][a ][batch ][of]writ [petitions, ][ad ][interim ][protections ][havc ][beetl ][grantcd ][by ][this ][Court'] karned [[counsel ][for ][the ][pctitioners ]][[for ][the ][pctitioners ]][[the ][pctitioners ]][[pctitioners ]][[submits ]][that during ][the] 4. karned [[counsel ][for ][the ][pctitioners ]][[for ][the ][pctitioners ]][[the ][pctitioners ]][[pctitioners ]][[submits ]]course [of ][pendency ][of the ][petitioners' ][appears, ][r"hcy ][may be ][given]similar [protection ][and ][the ][impugncd ][orders ][datccl ][05' ][1 ][1'2O24 and]O3.01.2025 [respectively' ][whereby ][Lhey ][were directed ][to ][deposit]Rs.29,OO,00O/- [in ][W'P'No '1974 ][of ][2025 and ][2Oo/o ][ol ][the ][disputed]demand [arnount ][in ][W'P ][No' ][1975 ][ol ][2O25' ][may ][be ][stal'cd-] \ 5Lear;ted Junior2 Standing Counsel for forIncome Department.Taxlor the respondents fairly submits that in similar petitions, this Court has granted such interim writprotectionDepartment.Taxlor the respondents fairly submits that in similar petitions, this Court has granted such interim writprotection 6. Consi,lering the aforesaid, the i.orders 05.rr.2024 daredin w.p.No. r9z4 of 2025 andoa.,-o"*""0 Ol.2O2S of 2O2S are set aside. irr W.p.No. 1975Learned appears prefern:d appellate aushalr decide theby the petitioners but shal not expedidot*ot,* iy on itr; own merits,comper the petitioners to deposit the aforesaid amountsconsidering the,ature of the case. 7. Accordingly, these Writ petitions shnd expressing disposed of withoutany opinion on the merits of the cases. No @sts.Interloclltory arpplications, if closed. any pending, shall also stand SD/- T. JAYASREEASSISTANT//TRUE COPYII'\\.._ REGISTRARr/ brcrION OFFICERr/ brcrION OFFICER To 1 . Masab The lncome Tax Tank, Hlrc Jfficer[[erabad]]Ward - 500 004, Tetangana.6(1), HyderabadIT Towers, AC Guards,Masab The lncome Tax Tank, Hlrc Jfficer[[erabad]]Ward - 500 004, Tetangana.6(1), HyderabadIT Towers, AC Guards, H[[erabad]]2. 6(P) of KondapThe lncome Taur )r (Jfficer,Sy No Ward 11(1), Hyderabad, Signature Torvers, Sy NoSerilingampally 6(P) of Kothaguda, Opp Botanical Gardens,Serilingampally 6(P) of Kothaguda, Opp Botanical Gardens,2Nerv Assessment New Delhi, Delhi -1100C3.Roo rn No.. Un itt4), it, lncome Ranga 40'1, Tax 2nd Floor, E-Ramp, ReddDepartment, y District, Hyderabad - 500 OB,t National e-Assessment CeJawaharlal Nehr-r StaTeland nter,ium,gana4 The Principal Commissioner of lncome Tax _ 1, lT Towers. ,'AC Clrards,Principal Commissioner of lncome Tax _ 1, lT Towers. ,'AC Clrards,. [t,ta,ab ][Tank ][[HyJr-,rabad ][_ ] [OO+, ]][[_ ] [OO+, ]][ [OO+, ]][[OO+, ]]iefa,ii"n, . [[HyJr-,rabad ][_ ] [OO+, ]][[_ ] [OO+, ]][ [OO+, ]][[OO+, ]]iefa,ii"n, c I ne Jornt Comnissioner (Appeals) / the C6mmissioner c I Incomt_ Taxc I ne Jornt Comnissioner (Appeals) / the C6mmissioner c I Incomt_ Tax(Appeals), Natiorral Faceless Appeal Centre, O"tf,,, [.fn.orgh ]the principarAppeal Centre, O"tf,,, [.fn.orgh ]the principarChiei Commissiorer of income Tax (NaFAC), Delhi, Norih Btock, New Delhi -110 001.110 001. 6. The Central Boarc cf Direct Taxes, Represented by its Chairman [Department]of Revenue, Mlnistry of Finance, [Government of India, ][Secretariat ][Buildings,]Nerv Delhi [- ]110 C01of Revenue, Mlnistry of Finance, [Government of India, ][Secretariat ][Buildings,]Nerv Delhi [- ]110 C01 7. one [cc ][to SRI ][/\.V.A.SlvA ][KARTIKEYA, Advocate ] one ; o;" [to ][tr,4s ][uOKARO ] [(Jr' ] [FoR ][lNCot\"lE] TAX) Advocate IOPUC] 6. The Central Boarc cf Direct Taxes, Represented by its Chairman [Department]of Revenue, Mlnistry of Finance, [Government of India, ][Secretariat ][Buildings,]Nerv Delhi [- ]110 C01of Revenue, Mlnistry of Finance, [Government of India, ][Secretariat ][Buildings,]Nerv Delhi [- ]110 C01 7. one [cc ][to SRI ][/\.V.A.SlvA ][KARTIKEYA, Advocate ] one ; o;" [to ][tr,4s ][uOKARO ] [(Jr' ] [FoR ][lNCot\"lE] TAX) Advocate IOPUC] 9. [Two ] [CoPies] SA 4/GJP [/]GJP [/] HIGH COUR'r DATED:2ilA1nOZs COMMON ORDER WP.Nos.1974 AND 1975 of ZO2S ot(1HES14.(.YL{ai iofr/ r ffAg ru:5 iIIi\i:1."/\r'\\- '{.- \:^,.j ). 'r' DISPOSING OIT BOTH THE WRIT PETITIONSWITHOUT COSiTS. ///,t /1t4/,t