High Court · 2025

Petition Under section 151 cPC praying that in the circumstarrr;es sta\Ertliin the atfidavit filed in support of the petition, the High court may be pleased tQ.sray all further proceedings, including any recovery' eursual:]o l-'t t'oti '" ffi the 1st Respondent' vide F' No lTOMardl5(1)/Hyd/DemandNrtice/zui{t dated 03.01'2025' in directing the Petitioner to pay 20% of the dis5ruted derrtand' o""lollo".* "t-t^"::l;',"nr,". pending disposal of the appeal ti1 :1: :jff:$;ilI,'J5"Ti::j, :[:$;J 05.11.?024. in directing the tn" app"ar tr t'" neased to ssue, tirection, dec-laring the order No.. ITBA/RcV tFt17t2o24'25t107012s12e(1'' Petitioner to pay a t" '*t jl,, :Iff"ff*::L:""',TJ"; petitioner berore the ',,, olo"'nt" iuthoritv 'i - - j :'i::"H.".'":'kii*l# j' * ,"*- l:; ff :lni;*:: ; 1; r::: j1'Ji:1";i'T'Jffi ;;"::::'::['j":ffi ;:.il::;"T:l:"'i. grant stay of recovery' J""atg Oitp"sal of the Petitioner's appeal before 'y Jerrv" J 'n'00'000/-' t " i:: l1 Appeuate Authority. l.A.NO: 10F2025 that in the circumstances $tated Petition Under Section 151 CPC prayrng he High Court may be Pleasedto in the affidavit filed in support of the petition ' t including anY recov ery' p ursuant to the order PaESed stay all further Proceedings' No.. ITBA/RcvrntEoz+' vide DIN and Letter by the 1st ResPondent' he Petitioner to PaY a s'' m of 2511O7O12g129(1 )' dated 0 5.11.2024. in directing t the Petitioner before tfre 1st Rs. 29,00,0001, pending disposal of the aPPeal of for the AssessmenlYear the 5th ResPondent heretn' Appellate Authority, i e 2016 - 17, rending disPo sal of the above writ Petition' Counsel for the Petitioner : SRI SRINARAYAN TOSHNIWAL' aovocefe f,$n ini a.v.a.stvA KARTIKEYA Counsel for the Respondents : Ms' BOKARO SAPNA REDDY ('tr' SC FOCr;l INCOME TAX) w.P.NO: 1975 0F 2025 Between: Ms. Mounika Chintala,-D/o Late Mr' Ch' Bakaj G Plof No. 41 to 44, xavr Colony' Mahendra ifideraOaO - 50O 026, Telangana' ANO i it1 i:r, ",lfl ;l%1i31.'.?3f;f E;F,ffi : ""'errrrffien pending disposal of the appeal of the petitioner ie, the 4th Resp.nde", r,"*i, ;";::"'::^"l"efore disposat of the abc,ze *;t nutu'n' for the Assessn and to pass it petition; the 1st Apperiare Aurpprrry, nent Year 2)16 ' 17, o{fo,rg _ I s R I NARA'A N ro s H N I wA L, A D vo cA rE'() R s;iff;,i:J, lf ,ff ll,+.,,lE l^, ,:,?ffi"J l1I;" *".o"ndenrs : Ms. BoKARo sApNA REDD' (Jr. sc FoR The Court made the following: ORDER !l<+" " - { ,.:.::;: :-, -- .,/ TIIE IION'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND TIIE IION'BLE SMT' JUSTICE RENUXAYARA NN os.19 74 &1975 of 2o2s o MM (Per the Hon'ble the Acting Chief Justice) ON ORDER Sri Srinarayan Toshniwal' learned counsel represents Sri A.V.A. Siva Kartikeya' learned counsel for the petitioners and Ms' B. Sapna Reddy' Iearned Junior Standing Counsel for Income Tax DePartment, for the resPondents' Regard being had to the similitude of the questions involved' , these matters were analogously heard It is an admitted fact between the parLies that the assessment 3. orders are subject matter of challenge before the appellate authority wherein principal ground of the petitioners is that the J urisdictional Assessing Offrcer (JAO) has passed the orders '*'hereas it should have been passed as per the statutory faceless mcchanism ln a batch of writ petitions, ad interim protections havc beetl grantcd by this Court' karned counsel for the pctitioners submits that during the 4. course of pendency of the petitioners' appears, r"hcy may be given similar protection and the impugncd orders datccl 05' 1 1'2O24 and O3.01.2025 respectively' whereby Lhey were directed to deposit Rs.29,OO,00O/- in W'P'No '1974 of 2025 and 2Oo/o ol the disputed demand arnount in W'P No' 1975 ol 2O25' may be stal'cd- \ 5 Department. petitions, thi 2 Lear;ted Junior Standing Counsel for lor the respondents fairly submits that i s Court has granted such interim protection Income Tax n similar writ

6. Consi,lering the aforesaid, the i. 05.rr.2024 in w.p.No. r9z4 of 2025 andoa.,-o"*""0 of 2O2S are set aside. Learned appellate au appears prefern:d by the petitioners expedidot*ot,* but shal not comper the petitioners to deposit considering the,ature of the case. 7. orders dared Ol.2O2S irr W.p.No. 1975 shalr decide the iy on itr; own merits, the aforesaid amounts Accordingly, these Writ petitions shnd disposed of without expressing any opinion on the merits of the cases. No @sts. Interloclltory closed. a rpplications, if any pending, shall also stand //TRUE COPYII SD/- T. JAYASREE ASSISTANT REGISTRAR '\\.._ To r/ brcrION OFFICER 2 Masab Tank, H 1 . The lncome Tax Jfficer Ward 6(1), Hyderabad lrc erabad - 500 004, Tetangana. 2. The lncome Ta )r (Jfficer, Ward 11(1), Hyderabad, Signature Torve rs, Sy No 6(P) of Kondap ur Sy No 6(P) of Kotha guda, Opp Botanical Gard ens, Serilingampally itt4), Ranga Redd y District, Hyderab ad - 500 OB,t Telan gana Assessment Un it, lncome Tax Department, National e-Assessment Ce nter, New Delhi, Roo rn No.. 40'1, 2nd Floor, E-Ramp, Jawaharlal Nehr-r Stad ium, Nerv Delhi -1100C3. IT Towers, AC Guards, 4 The Principal Commissioner of lncome Tax _ 1, lT Towers. AC Clrards, . t,ta,ab Tank HyJr-,rabad _ SOO OO+, iefa,ii"n, c I ne Jornt Comnissioner (Appeals) / the C6mmissioner c I Incomt_ Tax (Appeals), Natiorral Faceless Appeal Centre, O"tf,,, Chiei Commissiorer of income Tax (NaFAC), Delhi, Norih Btock, New Delhi - 110 001. the principar .fn.orgh ,'

6. The Central Boarc cf Direct Taxes, Represented by its Chairman Department of Revenue, Mlnistry of Finance, Government of India, Secretariat Buildings, Nerv Delhi - 110 C01 TAX) Advocate IOPUC]

7. one cc to SRI /\.V.A.SlvA KARTIKEYA, Advocate [OPUC] ; o;" CC to tr,4s uOKARO SAPNA REDDY (Jr' SC FoR lNCot\"lE 9. Two CD CoPies SA 4/ GJP / HIGH COUR'r DATED:2ilA1nOZs COMMON ORDER WP.Nos.1974 AND 1975 of ZO2S SEH1(t 14 oY .(. L o f r/ r ffAg ru:5 i I I { i i

1. \i: "/ \r'\\- ^,. \: '{.- j ). 'r' DISPOSING OIT BOTH THE WRIT PETITIONS WITHOUT COSiTS. // /,t /1/,t t4