Wp/22582/2024 Of Jayalakshmi Pinamaneni v. The Income Tax Officer Ito (Int Taxn)-1

134111 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 WRIT PETITION NO: 22582 OF 2024 Between: Jayalakshmi Pinamaneni, D/o. Late P.V.Raghavendre [R1o, ][ng9_d_1fqqt ]!{velrs, Occupation. [Business, ][PUo.4112 ] , [95134]butronrutA, usA 999999, PAN. [ Assessment ][Year. ][2015-16]Reb by its Power of Attorney Holder Mr. [Vilas ][Deshpande son ][of ][lr/r. ][Kishan]Rao Deshpande, Aged: 65, Occ: Business, [Rl/o. ][H.No3-4- ][14217lS Shamala]Enclave, Barkatpura, Hyderabad Telangana ...'ET,TI.NER AND 1. The lncome Tax Officer ITO [(lNT ]TAXN)-1 , [Aaykar Bhawan' Opposite]Lb Stadium, Basheer Bagh, Hyderabad, Telangana,.Lb Stadium, Basheer Bagh, Hyderabad, Telangana,. 2. The Principal Chief ComFrissi6ner of lncome [Tax -Telangana ][a!9 ][A?,,]Hyderabad, lT Towers, AC Guards, Masab [Tank, ][Hyderabad - ][500 028,]Telangana.Hyderabad, lT Towers, AC Guards, Masab [Tank, ][Hyderabad - ][500 028,]Telangana. 3. The C-entral Board of Direct [Taxes, Represented ][by ][its Chairman, Department]of Revenue, Ministry of Finance, Government [of ][lndia, Secretariat ][Buildings,]New Delhi - 110 001 [.]of Revenue, Ministry of Finance, Government [of ][lndia, Secretariat ][Buildings,]New Delhi - 110 001 [.]4. The Union of lndia, Represented by [its ][Secretary ][to ][the ][Government,]Department of Revenue, Ministry [of ][Finance, New ][Delhi ][- ][110 ][001 ][.]Department of Revenue, Ministry [of ][Finance, New ][Delhi ][- ][110 ][001 ][.] ...RESPONDENTS Petition under Article 226 of the Constitution [of ][lndia ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to issue an appropriate writ, order or direction [more particularly ][one ][in the]nature of Writ of Mandamus, declaring [the ][order ][passed ][by ][the ][lncome ][Tax]Authorities office of the lncome tax [officer ][ITO(INT ][TAXN)-1 ]' [HYD completed ][the]assessment UIS 147 read with Section [144 ][of ][the ][lncome Tax ][Act, ][1961 ][vide ] and Notice No. dated. 05-04-2024 [47 ][12024-251 ][1 ][064221 ][086(1) ][tor]the assessment [year ]2015-16 determining [the ][total ][income ][of ][Rs. ][21 ],22'O4Ol-asarbitrary, illegal, bad in law, [without jurisdiction, void-ab-initio, violative ][of ][the]principles of natural [justice ]apart from being [violative ][of Articles 14, ][19(1 ]Xg) [and] 265 of the constitution of rndia and Sec. 148-A of the lncome Tax Act, 1961 , andconsequently set aside the same in the interests of justice.consequently set aside the same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARcounsel for the Respondent Nos.1 & 2: M/s. B.sApNA REDDY, Jr. sc FoR rrDcounsel forthe Respondent Nos.3 & 4: SRr B.MUKHERJEE FoR sRr GAD|counsel for the Respondent Nos.1 & 2: M/s. B.sApNA REDDY, Jr. sc FoR rrDcounsel forthe Respondent Nos.3 & 4: SRr B.MUKHERJEE FoR sRr GAD|PRAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF tNDtA The Court made the following: ORDER To THE HONOURABLE SRI JUSTICE AND THE HONOURABLE SRI JUSTICE WRIT PETITION No.22582 [of 2()24] ORDER (per Hon'ble [SP,.I)] Sri T-Chaitanya Kumar, [learned counsel, appears for the ][petitioner,]Ms.B.Sapna Reddy, Iearned [Junior ][Standing ][Counsel ][for ][Income ][Tax]Depa,rtment, appears [for ][respondent Nos.1 ][and ][2 ][and Sri ][B' ][Mukherjee,]learned counsel representing [Sri ][Gadi ][Praveen ][Kumar, ][learned ][Deputy]Solicitor General of lndia, [appears for respondent Nos'3 ][& ][4'] 2With the consent frnallY [heard] The Court made the following: ORDER To THE HONOURABLE SRI JUSTICE AND THE HONOURABLE SRI JUSTICE WRIT PETITION No.22582 [of 2()24] ORDER (per Hon'ble [SP,.I)] Sri T-Chaitanya Kumar, [learned counsel, appears for the ][petitioner,]Ms.B.Sapna Reddy, Iearned [Junior ][Standing ][Counsel ][for ][Income ][Tax]Depa,rtment, appears [for ][respondent Nos.1 ][and ][2 ][and Sri ][B' ][Mukherjee,]learned counsel representing [Sri ][Gadi ][Praveen ][Kumar, ][learned ][Deputy]Solicitor General of lndia, [appears for respondent Nos'3 ][& ][4'] 2With the consent frnallY [heard] 3. Learned counsel for the [parties ][fairly ][and ][jointly ][urge ][that ][the ][point]involved in this case [is ][squarely ][covered ][by ][order ][passed ][by ][this ][Court ][in]W'P.No.13353of2o24arrdbatchanditmaybeallowedintermsofthesaidorder. 4. In view of consensus [arrived ][at, this ][Writ ][Petition ][is ][allowed ][in]terms of order [passed ][in ][w.P.No.13353 ][of 2024 ][and ][batch. ][The direction]contained in the said [order ][sha-ll ][apply ][mutati's ][mttan'dis ][to ][this ][case ][with]full force. No costs. Interlocutory applications, [if ][any pending, ][shall ][also ][stand ][closed] SD/.K.AMMAJI ASSISTANT REGISTRAR//TRUE COPY//L},{SECTION OFFICER 1The lncome Tax Officer [(lNT TAXN)-1 ], [Aaykar ][Bhawan, ][Opposite]Lb Stadium, Basheer Bagh, [Hyderabad, ][Telanganl.]Lb Stadium, Basheer Bagh, [Hyderabad, ][Telanganl.] irro [princioit ]Chief Comirissioner of [lncome ][T-ax ][-Telangana ][and A.P.,]Hyderabad, lT Towers, [AC Guards, ][Masab ][Tank, ][Hyderabad - ][500 ][028']Telangana.Hyderabad, lT Towers, [AC Guards, ][Masab ][Tank, ][Hyderabad - ][500 ][028']Telangana. 2 3. The Chalrman, Central Board of Direct Taxes, Department of Revenue,Mlnistry of Finance, Government of India, secretiliit eJirdrng., N";-dbrni -110001.4i,f^:,^9::t,:ry_t9 [t!".9org1nent, ][Union ][of tndia, ][Deparment ][of ][Revenue,]rvrntsrry ot Ftnance, New Delhi - 1 10 001.o4. One One CC ro CC to SRI M/s. THANNERU_C+t4114;1yA KU|VAR, B.SApNA REDDY, .tr. SC rOn ti'o Advocare tOpUClfOpLjCi- ["",]7. o1e cc to SRt GAD| PRAVEEN KUN/AR, Oy. SOltitron',ceruennr orrNDtA o. Two CD CopiesPSK.CBR & \\ HIGH COURT DATED:2010812024 ORDER -"1-/f ,l I$,6*.WP.No.22582 of 2024('(.)1E 0e-I rut tlIJ/A' ',/ ALLOWING THE WRIT PETITIONWITHOUT COSTS. (9tr''A