Wp/34209/2024 Of Mrs. Sri Lakshmi Sadam v. The Principal Commissioner Of Income Tax - 4

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWENry FIRST DAY OF FEBRUARYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAULANDTHE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 34209 OF 2024 Between: Mrs. Sri Lakshmi Sadam, D/o. Mr. S. Karan Raj, Aged 44 yea$, Occ. HouseWife, F/o. 1-1-477 to 485,nlalani lcon, Flat 310, New Bakaiam, Gandhinagar,Secunderabad - 500 080, Telangana.Wife, F/o. 1-1-477 to 485,nlalani lcon, Flat 310, New Bakaiam, Gandhinagar,Secunderabad - 500 080, Telangana. ...PETITIONER AND 1. The Principal Commissioner of lncome Tax - 4, Hyderabad, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.3, AC Guards, Hyderabad - 500 004, Telangana. 2. The lncome Tax Officer, Ward - 9(1), Hyderabad, 3-16-76, Nehru Nagar,Ramanthapur. Hyderabad - 500 013, Telangana.Ramanthapur. Hyderabad - 500 013, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi. Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi. Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 4. The Joint Commissioner (Appeals) / the Commissioner of lncome Tax(4ppeals), National Faceless Appeal Centre, Delhi, Through the PrincipatChief Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi -110001.(4ppeals), National Faceless Appeal Centre, Delhi, Through the PrincipatChief Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi -110001. 5. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. 922,9th Floor, B Block, l.T.Towers. 10-2-3. AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No. 922,9th Floor, B Block, l.T.Towers. 10-2-3. AC Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of fVlandamus or any other appropriate Writ, Order orDirection, declaring the order passed by the 1"t Respondent vide DIN and Letterpleased to issue a Writ of fVlandamus or any other appropriate Writ, Order orDirection, declaring the order passed by the 1"t Respondent vide DIN and LetterNo. ITBA/RCV/F11712024-2511066174567(1). in directing the Petitioner to pay Rs.1,00,000/- per month, pending disposal of the appeal of the Petitioner before the1,00,000/- per month, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, [i.e., ][the 4th ][Respondent herein, for ][the ][Assessment Year]2018 - [1 ]9, as arbitrary, [illegal, ][bad ][in ][law, ][bereft ][of ][any ][reasons, violative of]principles of.natural [justice, ]apart from [being violative ][of ][Articles 14, 19(1)(g) ][and]265 0f the constitution of [India ][and ][sec ][148A ][of ][the ][lncome Tax ][Act, ][1 ][961 ][and]the [saine ][and grant stay ][of ][recovery, pending disposal ][of]consequenfly set-aside the Petitioners appeal [before ][the ][1st ][Appellate Authority, ][in ][the ][interests of justice.] lA 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 stay]all further [proceedings, including ][any ][recovery, pursuant ][to the ][order ][passed ][by]the 1st Respondent [vide DIN ][and ][Letter ][No.. ][ITBNRCV|Fl1712024-]25t1O66174567(1), in directing [the ][Petitioner ][to ][pay Rs. ][1,00,0001 ][per ][month,]pending disposal of the appeal of the Petitioner [before ][the ][1st ][Appellate ][Authority,]i.e., the 4th Respondent herein, [for ][the ][Assessment ][Year ][2018 ][- ][19, ][pending]disposal of the above Writ Petition Counsel for the Petitioner: SRI [A. ][V. ][A. ] lA 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 stay]all further [proceedings, including ][any ][recovery, pursuant ][to the ][order ][passed ][by]the 1st Respondent [vide DIN ][and ][Letter ][No.. ][ITBNRCV|Fl1712024-]25t1O66174567(1), in directing [the ][Petitioner ][to ][pay Rs. ][1,00,0001 ][per ][month,]pending disposal of the appeal of the Petitioner [before ][the ][1st ][Appellate ][Authority,]i.e., the 4th Respondent herein, [for ][the ][Assessment ][Year ][2018 ][- ][19, ][pending]disposal of the above Writ Petition Counsel for the Petitioner: SRI [A. ][V. ][A. ] Gounsel for the Respondents: [MS. B. ] [REDDY, LEARNED SENIOR ] FREPRESENTS SRI J V PRASAD [(Sr. ] [TAx)] The Court made the following: ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAULANDTHE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.342O9 of 2024 ORDER (Per the Hon'ble the Acting Chief Justice Sujog [paut):] Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior StandingCounsel represents Sri J.V. Prasad, learned Senior StandingCounsel for Income Tax Department, for the respondents.Counsel represents Sri J.V. Prasad, learned Senior StandingCounsel for Income Tax Department, for the respondents. 2. Learned counsel for the petitioner seeks to withdrawthis petition with liberty to the petitioner to amend herappea-l memo/raise additional grounds and file a fresh stayapplication. 3. The other side has no objection. 4. Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for. The learnedauthority shall consider the stay application to be hled bythe petitioner in accordance with law alresh without gettingmechanically influenced by its previous order. No costs. Interlocutory applications, [if ][any ][pending, shall ][also] stand closed. SD/.P. [ ANABHA ] ASSISTNT REGISTRAR /TTRUE CTION To, 1. OneCCto [Sri ] [SivaKartikeya' ][AdvocateIOPUC]] 2. One [to ][Sri ] [Prasad ][(Sr' ] [for ][lncome ][Tax) ][iOPUCI] 3. Two [CD CoPies] TJ BSY4- HIGH COURTURGENT DATED:21 10212025 ORDERWP.No.34209 of 2024 --s,-.ql-o;1.tIi2t,FEB [Zffi]r.irlti DISMISSING THE WRIT PETITION WITHOUT COSTS 6*d'aY+'--{^6