Wp/5062/2025 Of Basanthlal Sah v. Income Tax Officer, Ward

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWENTY 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: 5062 OF 2025 Between: Basanthlal Sah, S/o. Sri Bijay Lal Sah, aged about 48 years, Plot No. 7, D.No. 33-B to 33-1 1, IDA Jeedimetla, Subash Nagar, IDA-Jeedimetla 500055,Telangana, lndia ..,PETITIONER AND 1lncome Tax Officer, Ward, ['1 ]1 (4), Signature Towers, Sy. No. 6(P) ofKondapur, Sy. No. 37(P) of Kothaguda, Opp Botanical Gardens,Serilingampally (M), R.R. District, Hyderabad, Telangana 500084Kondapur, Sy. No. 37(P) of Kothaguda, Opp Botanical Gardens,Serilingampally (M), R.R. District, Hyderabad, Telangana 500084 2Assessment Unit, lncome Tax Department, tvlinistry of Finance, Governmentof lndia, New Delhi.of lndia, New Delhi. 3Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre,Delhi.Delhi. 4AXIS Bank Ltd., CBB Hyderabad, Rep. by its Branch Manager, D.No.6-3-879/8, Green Lands, Begumpet, Hyderabad-s00O16.879/8, Green Lands, Begumpet, Hyderabad-s00O16. 5. AXIS Bank Ltd., Suchitra TG, Rep. by its Branch lvlanaoer, VennelagaddaSuchitra 'X'Road, Opp. lndian Oil Bunk, Hyderabad-50005Suchitra 'X'Road, Opp. lndian Oil Bunk, Hyderabad-50005 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to (i)issue a writ, direction or order more particularly in the nature of a writof mandamus declaring the action of Respondent No.1 in attaching thebank accounts of the Petitioner bearing Nos. 91 9030013476236,91802A099522739, 918020098519833 and 920030051296685of mandamus declaring the action of Respondent No.1 in attaching thebank accounts of the Petitioner bearing Nos. 91 9030013476236,91802A099522739, 918020098519833 and 920030051296685 maintained with Respondent Nos. 4 and 5 vide notice dated 29-01-2025 bearing DIN No. ITBA/COIM/F/1712024-2511072666922(1) uts.226(3) of the lncome Tax Act, 1961 for recovery of the dues pertainingto the Assessment Year 2021-22 during the pendency of the appealsand stay application before Respondent No.3 as being illegal,arbitrary, without authority of law, violative of Article 1a and 19(1Xg) of. [the ][Constitution ][of ][lndia and violative ][of ][provisions ][of ][lncome Tax ][Act,]1961 and, consequently, direct Respondent No.1 to unfreeze the bankaccounts listed out in impugned notice forthwith (ii) Direct Respondent No.3 to dispose of stay petition and appeal within a reasonable time as deem fit and proper in the interest of justice. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstanges statedin the affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of Garnishee Notice dated 29-01-2025 bearing DIN No.ITBA/COM/F/1712024-2511072666922(1)attaching the bank accounts of thePetitioner bearing Nos. 919030013476236, 918020099522739,918020098519833 and 920030051296685 for recovery of alleged dues for theAY.2021-22. Counsel for the Petitioner: SRI A.V.RAGHU RAM Counsel for the Respondent No.1 to 3: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX The Court made the following: ORDER THE HON,BLE ANDTHE HON'BLE SMT. IVRIT PETITION No.5O62 of 2025 ORDER [(Per ][tlrc ][Hon'ble ][the ][Acting ][Chief ][Justice ][Suiog Paul):] Heard Sri A.V. Raghu Ram, learned counsel for [the]petitioner and [Ms. ][B. ][Sapna ][Reddy, ][learned ][Junior ][Standing]Counsel [for ][Income Tax ][Department, for respondent ][Nos. ][1 ][to ][3.] Counsel for the Petitioner: SRI A.V.RAGHU RAM Counsel for the Respondent No.1 to 3: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX The Court made the following: ORDER THE HON,BLE ANDTHE HON'BLE SMT. IVRIT PETITION No.5O62 of 2025 ORDER [(Per ][tlrc ][Hon'ble ][the ][Acting ][Chief ][Justice ][Suiog Paul):] Heard Sri A.V. Raghu Ram, learned counsel for [the]petitioner and [Ms. ][B. ][Sapna ][Reddy, ][learned ][Junior ][Standing]Counsel [for ][Income Tax ][Department, for respondent ][Nos. ][1 ][to ][3.] 2. The singular [grievance ][put ]forth by the [petitioner ]is [that]the [Assessment ][Order dated ][23.12.2022, ][the ][petitioner]against an [appeal, ][along ][with ][a stay ][application, ][which ][is ][pending]preferred consideration [before ][respondent ][No.3. ][The said ][appeal ][and ][stay]application [were preferred ][on ][20.01.2023 ][but ][till ][date, ][no ][orders]have been [passed ][on the ][said stay ][application. ][On ][the ][other ][hand,]respondent No.i [is ][proceeding ][against ][the ][petitioner ][and ][his ][bank]account has been [attached ][on ][29.01.2025 ][(Annexure-P ][1).] 3. The singular [prayer ]advanced is that till the [petitioner's]stay application [is ][decided, he may be ][permitted ][to ][operate ][his ][bank]account. 4. Learned Junior Standing Counsel for [Income ][Tax]Department, for [respondent ][Nos. ][1 ][to 3, ][submits ][that ][three ][weeks]time may be granted to decide [the ][stay ][application ][and ][the] I I \ operation of bank accounts of the petitioner be made subject tofinal outcome of the stay application.final outcome of the stay application. 5. In view of aforesaid stand taken by learned counsel for theparties, we deem it proper to dispose of this petition by directingrespondent No.3 to decide the stay application of the petitionerwithin 15 days from today. The outcome of the stay application willdecide about the permission to operate the bank account by thepetitioner. 6. Accordingly, this Writ Petition is disposed of. No costs 7. Learned Junior Standing Counsel for Income TaxDepartment, for respondent Nos. I to 3 is requested to communicatethis order to the concerned authorit5z within 24 hours. Interlocutory applications, if any pending, shall also standclosed. SD/. P. PADMANABHAEDDYASSISTANT STRAR//TRUE COPY//SECTIOFFICER To,1The lncome [Tax ][officer. ][Ward, ][1 ][1 (4)' ][Signature ][Towers, ][Sy. ][No. 6(P) ][of]h r r, ff #l.,,i x ;i il.' [d ][:l ]e: i:i*ii.i", Bahlz' I . ::l: : : :2.The Assessment [un(' ][rittirn'" ]"l',,i:* ['ial-bepartmeit' ][Ministry ][of ][Finance']Government of [lndia, ][New ][Delhi]3.The Commissioner [of ][ld#; ][Tax ][(Appeals), ][National ][Faceless ][Appeal]4.?fr!tL";i?3ll'*anaser, [AXls ][Bank ][Ltd', ][c. ]-BB [Hvderabad' ][D'No'6-3-B7e/B']ciJ"n ["nJ., [BesJmpet, Hvderabad-500016']Eii;"rj*;;h"ir;nzg",l [nxrs ][b";[ ][ltd., ][sucnitra_TG, Vennelasadda ] [uchitra]'x"h;;;.'oil [lnJlZn ][oit ][Bunk' Hvderabad-s0Ooss'.]1The lncome [Tax ][officer. ][Ward, ][1 ][1 (4)' ][Signature ][Towers, ][Sy. ][No. 6(P) ][of]h r r, ff #l.,,i x ;i il.' [d ][:l ]e: i:i*ii.i", Bahlz' I . ::l: : : :2.The Assessment [un(' ][rittirn'" ]"l',,i:* ['ial-bepartmeit' ][Ministry ][of ][Finance']Government of [lndia, ][New ][Delhi]3.The Commissioner [of ][ld#; ][Tax ][(Appeals), ][National ][Faceless ][Appeal]4.?fr!tL";i?3ll'*anaser, [AXls ][Bank ][Ltd', ][c. ]-BB [Hvderabad' ][D'No'6-3-B7e/B']ciJ"n ["nJ., [BesJmpet, Hvderabad-500016']Eii;"rj*;;h"ir;nzg",l [nxrs ][b";[ ][ltd., ][sucnitra_TG, Vennelasadda ] [uchitra]'x"h;;;.'oil [lnJlZn ][oit ][Bunk' Hvderabad-s0Ooss'.] 6""'"# iJSFir Av Av [[nAcnu ]][[RAM', ]][[Advocate ][Igq.qPL]][[Igq.qPL]][[rdn ]][tNcl?H/lE ][[ii ]][5c ][[rdn ]][tNcl?H/lE ] 6""'"# iJSFir Av Av [[nAcnu ]][[RAM', ]][[Advocate ][Igq.qPL]][[Igq.qPL]][[rdn ]][tNcl?H/lE ][[ii ]][5c ][[rdn ]][tNcl?H/lE ] 6""'"# iJSFir Av Av [[nAcnu ]][[RAM', ]][[Advocate ][Igq.qPL]][[Igq.qPL]]6# & iI H,r-r.'a [[SnPNn ]][ilebijV, ][[ii ]][5c ][[rdn ]][tNcl?H/lE ][rAx-[oPucl]6# & iI H,r-r.'a [[SnPNn ]][ilebijV, ][[ii ]][5c ][[rdn ]][tNcl?H/lE ][rAx-[oPucl][[FoR ][ttlcotue ]][[ttlcotue ]][[rAX ]][[oPUC]] 6 7 H,r-r.'a [[SnPNn ]]5iil 66 i" [vl.. ][J.Sur.rrrHn, ][Lr. ][sc ][[FoR ][ttlcotue ]][[ttlcotue ]][[rAX ]][[oPUC]]5iil 66 i" [vl.. ][J.Sur.rrrHn, ][Lr. ][sc ][[FoR ][ttlcotue ]][[ttlcotue ]][[rAX ]][[oPUC]] BITwo CD CoPiesk- BSR HIGH COURT CC TODAY DATED: 2110212025 ORDERWP.No.SO62 of 2025 1 [srAI]€,(-)v(.1oo21rtB [zffi]].\ DISPOSING OF THE WRIT PETITION,WITHOUT COSTS \\