Case LawHigh Court › Wp/31940/2024 Of Chandrasekhar Jayaraman...

Wp/31940/2024 Of Chandrasekhar Jayaraman v. Chief Commissioner Of Income-Tax

High Court 25 Nov 2024 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/31940/2024 Of Chandrasekhar Jayaraman v. Chief Commissioner Of Income-Tax
Date of order
25 Nov 2024
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Wp/31940/2024 Of Chandrasekhar Jayaraman v. Chief Commissioner Of Income-Tax, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the Writ Petition is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

I I 1342s 1 HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE SUJOY ANDTHE HONOURABLE SRI JUSTICE [K. SARATH] WRIT PETI TION NO: 31940 OF 2024 Between: Chandrasekhar Jayaraman, [S/o.V.Jayaraman, ][Aged ]- [about ][64. ][years,]Occ.Business3OB, ieachers [Colony, ][East ][[/arredpally, ][Secunderabad,]Apartmen!201,mustafari Building, Opp.ADCB [Metro, ][Dubai. ] ...pETlTlONER AND 1. Chief Commissioner of lncometax, [lnternational Taxation, Bengaluru] Chief Commissioner of lncometax, lncometax, 2. lncome tax Officer, lntemational [Taxation, ][Hyderabad ] ...RES'ONDENTS 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 a writ in the nature of mandamus [or any ][other ][writ ], [order ][or]direction declaring that the impugned [order ][passed under ][clause ][(d) ][of ][section].148A of the l.T. Act dated 30t\t2o24 for asst. year 2018-19 and the consequentialorder dated 3ot8t2o24 issued u/s.148 [reopening ][the ][income ][tax ][assessment ][for]asst. year 2018-19 as arbitrary, capricious, [illegal ][and ][unsupportable in law ][and ][be]pleased to quash the same. IA NO: 1 OF 2024 Petition under section 151 CPC [praying that in ][the ][circumstances stated ][in]the affidavit filed in support [of ][the ][petition, ][the ][High ][Court ][may ][be ][pleased ][to]suspend the impugned order [passed under clause ][(d) of section ][148A of ][the ][l'T']Act dated 3ot8t2o24 for asst. [year ][2018-19 and ][the ][consequential ][order ][dated]3Ot8t2O24 issued u/s.148 [reopening ][the ][income ][tax ][assessment ][for ][asst. year]201 8-19. Counsel for the Petitioner: [Y.RATNAKAR]Counsel for the Respondents: [K PUNNA, SENIOR SC FOR ] The Court made the following: ORDER THE HONOI'RABLE SRI JUSTICE SUJOY PAULANDTHE HONOT'RABLE SRI JUSTICE K.SARATH WRIT PETITION No.319zO OF 2024 ORDER: (per Hon'ble Justice Sujog Paul) Sri Y.Ratnakar, learned counsel for the petitioner, after arguing forquite some time, seeks to withdraw this petition with liberty to file Retumin Section 148 of Income Tax proceedings along with relevant documentsand prays that the competent authority may be directed to consider thesame, in accordance with law. 2. Sri Vijhay K Punna, learned Senior Standing Counsel for Income TaxDepa,rtment, appears for respondents, has no objection. 3. The petition is permitted to be withdrawn with the observation tJlatin the event said Return is hled with relevant documents, the competentauthority shall consider the Return altd documents and pass order,in accordance with law, expeditiously- 4. Accordingly, the Writ Petition is dismissed as withdrawn. It is madeclea,r that this Court has not expressed. any opinion on merits of the case.No costs. Interlocutory applications, if any pending, shall also standclosed- SD/-T. TIRUMALA ASSISTANT /sEcrloN brrtcen /TTRUE To 1. One CC [to ] [Y.RATNAKAR, Advocate ][ ]i. 5ii" dd i; [SRiviLHnv ][r ][puxun, ][sENloR ][sc ][F] oR ITD [oPUC] 3. Two [CD Copies] PSK.BS Vr / HIGH COURT DATED:2511112024 ORDER WP.No.31940 [of ][2024] ,1 R E S I.t((oort$c).I Iil0[t/]20?{..',.+ttI,sltAIeili6,a , DISMISSING AS WITHDRAWN [COSTS.] .Sd{)X*
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Defend a reassessment (Sec 148) notice → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan