Wp/22544/2024 Of Irafan Shareef v. Assessment Unit, Income Tax Department

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTIETH DAY OF AUGUSTTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NOt 22544 OF 2024 Between: lrafan Shareef, S/o. Hassan Shareef age. 39 Years, Add. 12-2-41614,Ushodya Colony, Mehidipatnam, Asif nagar, Hyderabad 500028 Telangana ...PETITIONER AND 1Assessment Unit, lncome Tax. Department, National e-Assessment Centre,New Delhi, Room No. 401, 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi-1 10003New Delhi, Room No. 401, 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi-1 10003 2. The lncome Tax Officer, lnternational Taxation-1, Ayakar Bhavan, Hyderabad,Telangana-500001Telangana-500001 3. The Commissioner of lncome Tax, (lT &TP), Hyderabad Ayakar BhavanBasheerbagh Hyderabad Telangana - 500004Basheerbagh Hyderabad Telangana - 500004 .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 that the order passed by the 2"d Respondent, u/s 148A(d) ofthe lncome Tax Act, 1961, dated 31.03.2024 bearing DIN and NoticeITBA/AST/F/148 N2O23-2411O6374O947(1) for the Assessment Year 202O-21 asarbitrary, illegal, bad in law, void-ab-initio, violative of the principles of naturaljustice, apart from being violative of Articles 1 a, 1 9( 1 )(g) and 265 of theconstitution of India and Sec 1484 of the lncome Tax Act, 1961 , and toconsequently set aside the same in the interests of lustice. lA NO: 1 OF 2024 Petition under Section 15'l CPC praying that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings, including any recovery pursuant to the order [passed ]bythe 2nd respondent under section 148A (d) of the lncome Tax Act, 1961 dated 31 [-]03 - 2024 bearing DIN and Notice No ITBtuAST/F |14BN2O23-24110637 40947(1)for the assessment year 2020-21, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A. KIRAN MANOHARCounsel for the Respondents: MS. BOKARO SAPNA REDDY(Jr. SC FOR INCOME TAx) The Court made the following: ORDER I THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No.22544 of 2024 ORDER (per Hon'ble SP,J) Sri A.Kiran Manohar, learned counsel, appears for the petitionerand Ms.B.Sapna Reddy, learned Junior Standing Counsel for Income TaxDepartment, appears for the respondents. With the consent finally heard. 3. Learned counsel for the parties fairly and [jointly ]urge that the pointinvolved in this case is squarely covered by order passed by this Court inW.P.No.13353 of 2024 and batch and it may be allowed in terms of tJle saidorder. 4 . In view of consensus arrived at, this Writ Petition is allowed interms of order passed in W.P.No.13353 of 2024 and batch. The directioncontained in the said order shall apply mutatis mutandis to this case withfull force. No costs. / II I HIGH COURT DATED:2010812024 ORDER WP.No.22544 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS @sd* ([9l''][ 1lrf ] [l,i ][,-][{-]Ja;,I7 1 [ttl ][2021]\\ilD,:.ir'.. r C!(;o