Wp/4380/2024 Of Krishna Anjaneya Raju Penmetsa Venkata Rama v. Income Tax Officer
High Court
20 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Wp/4380/2024 Of Krishna Anjaneya Raju Penmetsa Venkata Rama v. Income Tax Officer
Date of order
20 Feb 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wp/4380/2024 Of Krishna Anjaneya Raju Penmetsa Venkata Rama v. Income Tax Officer, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT FOR THE STATE AT HYDERABAD(Special Original Jurisdiction)
TUESDAY, THE TWENTIETH TWO THOUSAND AND TWENTY
PRESENT
THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE [N.TUKARAMJI]
WRIT PETITION NO: 4380 OF [2024]
Between:
Krishna Anjaneya Raju Penmetsa [Venkata ][Rama' Flat No. ][301, ][Varalaxmi]Nivas, Opp. Raha Kirana Shop, [Balaji Hills Colony, Nizampet' ][Hyderabad ][-]500090 Telangana.
...PETITIONER
AND
1lncome Tax Officer, Wardl [1('1 ]),signature [Towers, ][Sy. ][No' ][6(P) ][of ][Kondapur,]Opp. Botanical Gardens, Seilingampally(M), [R. R. District, Hyderabad ][-]500084Opp. Botanical Gardens, Seilingampally(M), [R. R. District, Hyderabad ][-]500084
2The Principal Chief Commissioner [of lncome Tax AP and ][TS, ][1Oth ][Floor' C-]Block, l.T. Towers, 10-2-3, A.C. [Guards, Hyderabad-500004.]Block, l.T. Towers, 10-2-3, A.C. [Guards, Hyderabad-500004.]
3The Assessment Unit, lncome Tax [Department, National Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][4O1 ]' [znd Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-110003]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][4O1 ]' [znd Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-110003]
..RESPONDENTS
Petition under Article 226 ol [lhe 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 ][impugned order ][d1.28.03.2023 ][for ][A.Y.]2016-17 passed u/s 148A(d) of [the Act ][vide DIN ][No. ][ITBA/AST|F|14gA|2O22-]and the [consequential ][notice ][u/s ][148 ][dt.28.O3.2O23 ][vide ] 2311051477772(1 ) No. ITBA/ASTlst148 112022'23t1051480526(1), [for ][A.Y. ][2016-17, ][issued by the]JAO(1st respondent) [instead of FAO(3'd respondent), ][as ][void, illegal, ][and ][contrary]to the [provisions ]of [lncome-tax ][Act and ][contrary ][to ][the ][Principles ][of ][Natural]Justice.
-:1
PSI(,J & MrR,JW.P.No.438O oJ 2O24W.P.No.438O oJ 2O24
envisaged at paragraph Nos.37 & 38 of the said order
passed in the batch of writ petitions. No order as to costs
8. Conseqr.rently, miscellaneous petitions pending, if
any, shall stand closed
SD/.V.KAVITHAASSISTANT REGISTRAR ./(1 .
//TRUE COPY//
D
SECTION OFFICER
To 1. lncome Tax Officer, Ward'1 '1(1),Signature Towers, Sy. No. 6(P) of Kondapur,Opp. Botanical Gardens, Serlingampally(NI), [R. ] [District, Hyderabad ][-]500084 1. lncome Tax Officer, Ward'1 '1(1),Signature Towers, Sy. No. 6(P) of Kondapur,Opp. Botanical Gardens, Serlingampally(NI), [R. ] [District, Hyderabad ][-]5000842. The Principal Chief Commissioner [of ][lncome Tax AP ][and ][TS, ][1Oth ][Floor, ] Block, l.T. Towers, 10-2-3, A.C. Guards, [Hyderabad-500004.]Block, l.T. Towers, 10-2-3, A.C. Guards, [Hyderabad-500004.]3. The Assessment Unit, [lncome Tax Department, National Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No ][401 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No ][401 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003]4. One CC to Sri Dundu Manmohan, [Advocate ] 5. One CC to Sri Sundari [R Pisupati (Sr ] [for ][lncome ][Tax ][Dept) ] 6. Two CD Copies5. One CC to Sri Sundari [R Pisupati (Sr ] [for ][lncome ][Tax ][Dept) ] 6. Two CD Copies
TJGJP
HIGH COURT
DATED:2010212024
ORDER
WP.No.4380 of 2024
or ['t ]E i..1+. \n-l-t.$C]a.)s$:/''L-l\-..-.,)'i8c irt
ALLOWING THE WRIT PETITION
WITHOUT COSTS.
cb\ryb
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