The High Court · 2025

Petition under Section 151 CPC praying that in the crrcumstances stated in the affidavit filecl in support of the petition, the High Court may be pleased to suspend the impugned notice of demand in form l.T.C.P.No.1 dt.2110412025 issued by Respondent. No.2 pending disposal of this present Writ Petition lA NO: 2 OF 202!i 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 direct the Respondents to unfreeze the bank accounts of the Petitioner pending disposal of this present Writ Petition Counsel for the Petitioner: SRl. SIRIPURAM KESHAVA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY (sENroR sc rNcoME TAx) The Court made the following: ORDER 'I I{E I tON'lJ I-Il ,IIIE CHIEF' TI IS .TICE SRI APARESH KI.JMAR SINGI{ AND TI{E HON'BLE SRI IUSTI CE G.M.MOHIUDDIN Writ Pctition No.238U.1 of 2025 llcarcl NIr. Sir:ipuram I{csl'rava, Iearned c()Lrnscl tor the l)c t1 ( )rlcr llnd NIs. Bokaro Sapna Reddy, learncd Senior Stanclins (.ounscl tbr Incomc Tar Department rppcaring tirr tlier rcspondcnts

2. ( )n 1-1.08.2025, lcarned Senior Standing Counscl lor thc Inconrt l ax [)cpartrncnt was askcd to scck instructiorls on tl]c c1ucn, rai.crl lrv thc petitioner, whcther liorm No.l.'f .C.P. I, issuccl on 21.0+.2()25, contains tl'rc relevant dctails as lt rc rccluilctl of a propcr- noticc of dcmand to the dcfaulter in telns oIRr-rlc ] oiScconcl Schccluie to the lncomc'Iax Act, 1961 (frrr short 'thc r\ct'), and as rcquired to be senr in rhe prcscribecl l:orrr.r No.57 undcr Rule 117]] of the lncomc Tax Rulcs. 1961 ([or short 'thc ltulcs'). )

3. Todar,, u,hcn tlrc matter has been takcn up, lcarne d Scnior Standing Counscl ftrr lncclmc 1'ar l)eparnncnt has producecl lrcfcrrc us, Fornr No.I.T.C.P.I dated 2(t.10.2022, raiscd upon the petitioncr for thc assessmcnt year 2007-08, ..r,hich rvas clunsl.rccl lrv this (l;r-rrt carlier in \\'.P.No.35753 ot 2024, tidc ordcr clarccl l-.()1.1015. on the ground tl-rat it cird not mcntion thc ccrtif-icatc nunrbcr. 'I'hc present Forrrr No.I.'f.C.l).1. r.urlicc oi clcnr:rnd to the clclaulter, issued ot 21 .04.2()2--r, in facr, re'fcrs to thc -fax llecoven, Certiftcate (fRC) numbcr as also thc Document klentification Nurnbcr (l)IN) in tcnns of Rulc f oFScconcl Scl-redule to thc Act. It is also pointc<l otrt that rhc Inconrc'l'ax l)epartmont has found that clenrands r:clating to di[[crt'r-rt asscssment ycars are still pending against tl'rc pcritioncr. 'fhe impugned notice, thcre[rrre, crrntatns clcmancls rclating t() asscssment r.cars 20()8- 09,2016-11,2()09-10, l0l-'18 ancl 2015-l(r. Petitioner, in the carlier occasi( )n, \\'irs asliccl to al)l)car on a pardcul:rr date as she has bccr-r evaclir-rq corlpliance <lr rcccipt of notices ror rcco\-cr'\' -) oi thc tlcrriand. I his C-ourt mal', thcrcfore, direcr the pctitioner to appcar bctorc thc office of the Tax Rccovery ()fficcr, I. I'.'l'ou,e ls. .\.(-.G uards, [-lr.clcrabad, on any particular ciate. It is subnrittcd that anr query, rvhich the peritioner has repcatedll. becn tn ing to raisc. can bc raised be fore the Tax Rccovefl, ()fficcr on lter xl)l)carancc, if nccessafi, and rccluired in larv. +. J .carne ci counsci tor thc pcririoncr has uicd to e\plaln thc reason tbr not anncxing Form No.I.T.C.P.i dated 26.10.2022, rvhich t'as earlicr cprashecl bt' this Courr. Howcver, he submits that thcrc \\ias no dcliberate intcntion to suppress ant' matcrial facrs ol clocurrcnts horr this Court. FIe submits that thc peutioncr i*s rc:rtlv and rvilling to appear bcfore the 'fax ltccoten' Otflccr in respect o[ thc notice of dcmand issucd in Irorm No.I.'l .C.P. 1 darccl 21.01.2025 and seek tirrtl.rcr clarification in rcspcct o[ ccrtain proceedings rcferred to in his rcprescntation clatcci 1 0.07.2025. J ln thar r.icrv of the mattcr. thc instant \\l it Petition is - petitione r shitll appcar be fore the 'I'ax

5. disposed of. .l'hc Rcc<;ven' Ot[rccr oa 22.()9.2025 at 10:30 a.rn

6. Needless to say, the conccrtrccl authotiq' rvould p1,r."",1 in thc matter in accordance rvith larr, As a sc qncl, tnisccllancor-rs l)criri()11s. pcnclinu. if ant', startcl clostd. To, . JAWAHAR REDDY 5 TANT REGISTRAR //TRUE COPY// SECTION OFFICER Block lT Towers, 1023, AC Guards, Hyderabad, Telangana.

1. The Principal Chief Commissioner of lncome Tax, AP and TS, 10 ' Floor, C 2. Tax Recovery Officer- 1, O/o PCIT-'l , Hyderabad. 3. The Assistanl Commissioner of lncome Tax, Circle 6(1), Hyderabad, 4. The Assistant Commissioner of lncome Tax, Circle 14(1), Hyderabad, 5. One CC to SRl. SIRIPURAIM KESHAVA, Advocate [OPUC] 6. One CC to t\/s BOKARO SAPNA REDDY (SENIOR SC INCOME TAX) Telangana. Telangana. loPUCl

7. Two CD Copies BIV IVIVT s HIGH COURT DATED:1 510912025 )\,+\ t:\ \ ../,. .l iiE S i4 z'j a .:- 3l][[Im .Sr,1;6ui_C ORDER WP.No.23884 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT C;OSTS a. v