Wp/26295/2021 Of Sharada Palle v. The Assistant Commissioner Of Income-Tax

MONDAY, THE TWENTY SECOND DAY OF NOVEMBERTWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON,BLE DT. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 2629 5 0F 2021 Between: Sharada Palle, W/o.P Raghavender Reddy, Age 57 years, Occ. House WifeR/o. H. No. 7-10511.IVadhurapuri, Road No.4, Dilsukhnagar, Hyderabad -500060.R/o. H. No. 7-10511.IVadhurapuri, Road No.4, Dilsukhnagar, Hyderabad -500060. PETITIONERAND 1.The Assistant Commissioner of lncome{ax, Central Circle [.l(1). ]Aavakarlfrryr.n, [8th ][Ftoor, ][Basheer Bagh. ][L.B. ][Sradium ]i""0, HvOd#buJisliilo+lfrryr.n, [8th ][Ftoor, ][Basheer Bagh. ][L.B. ][Sradium ]i""0, HvOd#buJisliilo+2.The Addl. Commissioner of lncdme{ax Centrat Ranoe'-f , Aiyif<ar B[;;;;,Basheer Bagh, Hyderabad-500004Basheer Bagh, Hyderabad-5000042The Union of lndii, Rep. by its Secretary, Ministry of Finance, CentralSecretariat, North Btock, ru'ew oetni-r'ioii0i [-"' ][-' ][' ]["]Secretariat, North Btock, ru'ew oetni-r'ioii0i [-"' ][-' ][' ]["] Petition under Articre 226 of the constitution of rndia ,rrril=i;;"iltlHcircumstances stated in the affidavit fired therewith, the High court may be preasedto issue a writ, order or direction, more particurarry one in the nature of writ ofcircumstances stated in the affidavit fired therewith, the High court may be preasedto issue a writ, order or direction, more particurarry one in the nature of writ ofMandamus, declaring the action of the 1st respondent in passing the impugnedorder in Document ldentificationNo.(DlN)ITBA/AST/S/1 5 3C I 2021 -order in Document ldentificationNo.(DlN)ITBA/AST/S/1 5 3C I 2021 -22/1035970285(1 ) dt.2Bl09/2021, withoutissuing anyshow cause notice norrejecting the contentions of the petitioner, as illegal, arbitrary and violative of Art.14, 19,265 and 3004 of the constitution of rndia and consequenfly direct the 1strespondent to redo the assessment on merits and dispose of the same asexpeditiously as possible, after providing a reasonable opportunity of being heardexpeditiously as possible, after providing a reasonable opportunity of being heard lA NO: 1 oF 2021 Petition under Section i 51 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased preasedto suspend the order passed in Document ldentification No.(DlN),rBA/AST/S/153Cr2021- 22r1035970285(1) dt.28rog/202.1 pending disposar of themain writ petition in the interest of justice.Counset for the petitioner: SRI DUNDU MANMOHAN Counsel for Respondents: SRI B. NARASIMHA SARMA The Court made the following: ORDER TTIE HON BLE DR. JUSTICE CHILLAKUR SUN{ALATHA w.P.NO.26295 0F 2021 ( R D E R (Per the llon'ble Sri Justice L.iial llhrrvartt Heard Mr. Dundu Manmohan, leamed counsel for the ltetitioner and Mr.B.Narasimha i arma, learned counsel for the [respondents.] 2. Petition :r is the wife of Mr. P.Raghavender [Reddy; ][petitioner ][in]W.P.No.262l5 of 2021. In his case, we [have ][set ][aside the ][assessment ][order]and have remandt d the matter back to [the ][Assesssing ][Olilcer for ][passing]fresh order in accc ['dance ]with law afier [giving ][due ][opportunity ][of ][hearing ][to]him. 3. Since ht sband's [case has ][been ][remandecl ][back ][to ][the ][Assessing]officer, we [feel ][th ][rt ][it ][woutd ][be ][in ][the interest ][of justice ][il' ][the ][assessment]order in the [case ][lf ][the ][petitioner ][/ ][wife ][is ][also set ][aside ][and matter ][is]remanded [back ][to ][he ][Assessing ][Officer for ][a fresh decision ][in ][accordance]with law. 4. Ordered [e ][:cordinglY.] 5lmpugn,d [order ][of ][assessment ][dated ][2809202 ][I][ is ][set ][aside.]Respondent [is dire ][:ted ][to ][pass ][tiesh ordel ][of ][assessnlent ][tbr ][the ][assessment] yeaf 2019_20 [in ][accordance ][with law ][after due ][opportunrty ][ofhearing ][to ][the] petitioner. 6. Writ [petition ][is allowed ][to. ][the ][extent indicated ][above'] 7Interlocutory [applications ][pending, ][if ][any' shall ][stand ][closed' ][No] 4. Ordered [e ][:cordinglY.] 5lmpugn,d [order ][of ][assessment ][dated ][2809202 ][I][ is ][set ][aside.]Respondent [is dire ][:ted ][to ][pass ][tiesh ordel ][of ][assessnlent ][tbr ][the ][assessment] yeaf 2019_20 [in ][accordance ][with law ][after due ][opportunrty ][ofhearing ][to ][the] petitioner. 6. Writ [petition ][is allowed ][to. ][the ][extent indicated ][above'] 7Interlocutory [applications ][pending, ][if ][any' shall ][stand ][closed' ][No] order as to costs.SD/-V.KAVITHAttf ReOtSfRARASSISTA//TRUE C)'SECTION '"';+[:fi i:]$h'f{}.i:}".n#}:"-t:$hifft1a1:.+i{irg3{ffi:rnance [cen ][a]; bi##t'#Nfi**$$?il**tH.il,'m 6. Two CD [CoPies]7. One [SPare ][CoPY]IMBC ,o"{ HIGH COURT DATED: 2211112021 te rEJI fi [Dri:llt]ORDER WP.No.26295 of 2021 ALLOWTNG [WRiT ] WITHOUT