lVlr. Atul Sharma v. The Assistant Commissioner of lncome Tax

Petition Under Article 226 of the Constitution of I r: ra praying that in the circumstances stated in the affidavit filed therewith, tl :: High Court may be pleased to issue a \tVrit of l/andamus or any on this apr,']priate Writ, Order or Direction, declaring. a. the order passed by the 1st Re:,:,tndent, vide DIN and Letter No. . ITBA/COM/F11712024- 2511070793291(1), jirted 02. 12. 2024, in rejecting the stay applicatron filed by the Petitioner, p rnding disposal of the appeal of the Petitioner before the 1st Appellate Aur- rrity, i. e- the 4th Respondent herein, for the Assessment Year 2019 - 2l and b. the garnishee notice issued by ther 1st Respondent, dated 29. 04. 202 i. vide DIN and Notic! No. . ITBA/ROV131226(3) _112025-2611075872286(1), ur, 226(3\ of the Income Tax Act, 1961 , attaceing the bank account of the Petition, . held with Respondent No. . 6, i. e. , the bi:nker of the Petitioner. as arbitrary, :.gal, bad in law, void- ab- initio, violative o1'the principles of natural justice, apa rom being violative of Articles 14, 19(1Xg) and 265 of the Constrtution of lndi and Sec 148A of the lncome Tax Act, 1961, and consequently set- aside the ,. nre and grant stay of recovery, pending ciisposal of the Petitioners appeal b l,;re the 'lst Appellate Authority, in the interests of justrce. l.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the the affidavit filed in support of the petition, the High Court all further proceedings, including any recovery, pursuanl No. . ITBA/COMIFl17l2O24- 2511070793291 (1) dated 01 the stay application filed by the Petitioner, pending dispc Petitioner before the 1st Appellate Authority, i. e. , the 4tl- the Assessment Year 2019 - 20, pending disposal of t pending disposal of the above writ petition. rircumstances stated in --ay be pleased to stay tr> vide DIN and Letter

12. 2024. in rejecting r: I of the appeal of the l:lespondent herein, for ,, above Writ Petition, |.A.NO:2 OF 2025 Petition Under Section 151 CPC praying that in the rircumstances stated in the affidavit filed in support of the petition, the High C('u 1 may be pleased to suspend the garnishee notices issued by the 1st Respond,r.rt. dated 29. 04. 2025, vide DIN and Notice No. . ITBA/RCVIS1226(3)_112025- ?.6t1O15872286(1), uls 226(3) of the lncome Tax Act, 1961, attaching the bank account of the Petitioner held with Respondent No. . 6, i. e. , the banker of the Petitioner. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondent Nos.'l to 5 : Ms. BOKARO SAPNA REDDY Counsel for the Respondent No.6 : - The Court made the following ORDER w THE IIONOURABLE SRI JUSTICE P.SAI,I KOSHY AND THE HONOURABLE SRI JUSTICE NARS 1I{G RAO NANDIKONDA W.P.No.17225 oF 202s ORDBR, (per tl,cn'bte Sri Justice p.Sant Koshy) I{card Mr. A.V.A.Siva Kartikcya, learned c, Lr rsel fbr. thc pet-itiorer and Ms. B.Sapna Rcddy, learned Senior Sti rrling Counsel lor the Incorne -fax Departrnent lor respr,t,lc11 Nos.l to -5. Perused thc reqord.

2. ln thc light of the order passed by this Bench o, 10.06.2025 in 'r\,'.P.No.l7l23 ol 2025, being disposcd of vide sepi li tc or.der, the present rvrit pelition is also disposed of in ternts of the ;rder passed in W.P.No. 17123 ol2025. There shall be no ordcras to co i. Consequcntly, rnisccllaneous petitions pending, Ll. any, shall stand closed. //TRUE COPY// /.\ ir i\ \l1 rc\e flZ I ,FMer SD/.V.KAVITHA I:PUTY REGISTRAR ,-,/----. SECTION OFFICER ), Hyderabad Aayakar lrad - 500 004, To 1 The Assistant Commissioner of lncome Tax, Ci Bhavan, opposite to LB Stadium, Basheerbagh Telangana. Z. ff-re niiessment Unit, lncome Tax Department, N4io al e- Assessment - Ceniei, New Delhi, Room No. . 401,2nd Floor, E- Rar rFr, Jawaharlal Nehru Stadium, New Delhi - 110 003. s. ihu Cii"tipii C:ommissioner of lncome Tax - 1, Hydet rr'ad l T Towers' AC +. iri" Loiht Commissionei (Appeals) / the Commission( ')f lncome Tax Guards, Irlasab Tank, Hyderabad - 500 004' Telangat a (Aooeals). National racel'eds App6al centre Delhi' Tl r('ugh the Princip-al bii;i-'n,,.[.tioner of lncome tax (NaFAC), Delhi l :'th Block New Delhi - 110001 . S. i66 bentr.l Board of Direct Taxes, Represented by it (lhairman, Department " ;i R"*"r;, Vinistry of Finance, Goveinment of lndia S jecretariat Buildings, o vrTs n-oic Bank Limited, HDFC Bank House, senap. i BAP at [r4arg, Lower New Delhi - 1 '10 001 . Parel, lt/lumbai. . :t+ ' a'r$ tYr . *r' :.4 - ,// /

7. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate [OPUC] B. d; cc to [vls. BoKARo SAPNA REDDY, Advocate [oPUc] 9. Two CD CoPies SA GJP o t ( ' -..a 1- .- ):,r--\-..,',- a1 .i >,| 1r l[,T 2U5 \...+ \: ''ll. \ HIGH COURT DATED:2310612025 ORDER WP.No.17225 ot 2025 DISPOSING OF THE W.P WITHOUT COSTS.