Allowed

Mr. Amar Dixit v. The Income Tax Officer - Ward 1

Telangana HC11 Dec 2023WP/33446/2023

Case brief

AI extract

What is this about?

The Hyderabad Bench of the High Court of Telangana disposed of Writ Petition No. 33446 of 2023 by allowing it without costs, ordering the closure of pending miscellaneous applications, on the basis that an identical petition (W.P. No. 30153 of 2023) had already been allowed and disposed of.

What did the court decide?

Petition allowed without costs; miscellaneous applications in the petition closed.

Mr. Amar Dixit Vs The Income Tax… — Constitutional and Fundamental Rights | Telangana HC (2023)

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[^337e ]

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IN THE HIGH COURT FOR THE STATE^{OF TELANGANA} AT HYDERABAD (Special Original Jurisdiction)

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MONDAY, THE ELEVENTH DAY OF^DECEMBER TWO THOUSAND AND TWENTY^THREE

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PRESENT

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THE HONOURABLE SRI JUSTICE^{P.SAM KOSHY} AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI

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WRIT PETITION NO: 33u146 OF 2023

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Between:

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Mr. Amar Dixit, S/o Mr. Venkatesh Dixit,^{aged 68 years, 0cc.. Temple Priest, H.No.'l-} 131 , Krishna Village, Post. Krishna,^{Narayanpet District - 509 352' Telangana.}

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...PETITIONER

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AND

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The lncome Tax Officer^- Ward^{1, Mahbubnagar, lncome TaxOffice,DEO} Office Road, Mahbubnagar- 509 001,^Telangana.

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The Principal Chief Commissioner^{of lncomeTax,Andhra Pradesh. and} Telangana, Hyderabad, Room No.922,^{9th Floor,'B' Block, l.T.Towers,'10-2-} 3, AC Guards, Hyderabad - 500 004,^Telangana.

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Assessment Unit, lncome Tax^{Department, National e-Assessment Center,} New Delhi, Room No.401, 2nd^{Floor, E-Ramp, Jawaharlal Nehru Stadium,} New Delhi - 110 003.

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...RESPONDENTS

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Petition under Article 226 ot^{the Constitution of lndia prayingthat in the} circumstances stated in the^{affidavit filedtherewith, the High Court maybe} pleased to issue a Writ of Mandamus or any other^{appropriate Writ, Order or} Direction, declaring. A).the order^{passedby the 1 st Respondent,uis 148A(d)of} the lncome Tax Act,¹⁹⁶¹ , dated^{19.04.2022,bearing DIN and NoticeNo"} ITBA/AST/F/148A12022-23t10427824O1(1),^{for the AssessmentYear 2015 - 16,} and b).the notice issued by the¹ st^{Respondent,u/s'148of the lncomeTax Act,} 1961, dated 20.04.2022, bearing^{DIN and Notice No..ITBA/AST/S/148_112022-} 2311042784797(1), for the Assessment^{Year 2015 - 16,as arbitrary, illegal, badin} law, void-ab-initio, violative of the^{principlesof naturaljustice, apart from being}

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violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and to consequently set aside the same.

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lA NO: 1 OF 2023

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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 stay all further^proceedings, including any recovery,^pursuant to the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 2O.O4.2O22, bearing DIN and Notice No.ITBA/AST/S/148-1 12022- 2311042784797(1), tor lhe Assessment Year 2015 - 16.

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Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA

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Counsel for the Respondents: SRI J.V.PRASAD, (SC FOR INCOME TAX) The Court made the following: ORDER

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THE HON'BLE SRI^{JUSTICE P.SAM KOSITY}

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AND

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THE HONOURABLE SRI JUSTICE^N.TT'KARAMJI

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WRIT PETITION No.33446 of 2023

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ORDER:@er Ho n'ble Sri Justice^{P.SAM KOSIIY)}

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Today, when the matter is taken^{up for hearing,it has}

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been informed by the^parties that^{an identical writ petition i'e',} W.P.No.30153 of 2023 has^{already been allowed arrd disposed} of uide order dated^3O.1O.2O23.

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In view of the fact that the^{identical matter has already} been allowed by this Court,^{this Writ Petition also stands} allowed in terms of the^{order passedin W.P.No.3O753of 2023} decided on 30.10.2023.

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As a sequel, miscellaneous^{applications pending, if any, in}

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this writ petition, shall stand^{closed. No orderas to costs.}

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SD/. K.SREERAMA MU THY ASSISTANT REGI RAR

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/ITRUE COPY//

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SECTION FFICER

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To, 1. The lncome Tax Officer - Ward 1, Mahbubnagar,^{lncome Tax Office, DEO} Office Road, Mahbubnagar - 50S 001, Telangana.

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The Principal Chief Commissioner of^{lncomeTax, Andhra Pradesh and} Telangana, Hyderabad, Room No.. 922,9th Floor,'B'Block,^{l.T.Towers,10-2-} 3, ACGuards, Hyderabad - 500 004, Telangana.

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Assessment Unii, lncome Tax Department,^{National e-AssessmentCenter,} New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal^{Nehru Stadium,} New Delhi - 110 003.

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One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate. IOPUCI

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One CC to SRI J.V.PRASAD^(SC FOR^{INCOME TAX).} [OPUC]

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Two CD Copies. BSK GJP

HIGH COURT

DATED:1111212023

1HE ST4 14:
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0 I JAN 2024
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DcS PATC gO

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ORDER

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WP.No.33446 ot 2023

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ALLOWING THE WRIT PETITION WITHOUT COSTS

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Mr. Amar Dixit v. The Income Tax Officer - Ward 1

Case brief

What is this about?

What did the court decide?

Mr. Amar Dixit v. The Income Tax Officer - Ward 1

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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Case details

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