M/s. Navya Milk Dairy, v. The Principal Commissioner of Income Tax-1

Telangana HC8 Oct 2025WP/30315/2025

Case brief

AI extract

What is this about?

Income tax appellate delay; writ of mandamus under Article 226; direction to NFAC / JC(A) / CIT(A) to dispose 2019 appeal against assessment order dated 31.12.2018 within five months; written submissions pending since 2023; plea for return of seized cash (not adjudicated in the order); IA No.1 of 2025 under Section 151 CPC seeking release of seized money after retaining 15% of demand; Telangana High Court, Writ Petition No. 30315 of 2025, decided 08.10.2025; disposed without costs.

What did the court decide?

Direction to respondent No.4 (appellate authority) to decide the petitioner's appeal within five months from the date of receipt of a copy of the order; no order as to costs; pending miscellaneous applications, if any, stand closed. ¶¶32

M/s. Navya Milk Dairy, Vs The Principal… — Writ and Judicial Review | Telangana HC (2025)

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[³⁴⁸⁸ ]

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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WEDNESDAY, THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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WRIT PETITION NO: 30315 OF 2025

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Between:

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IV/s. Navya lVilk Dairy,, Represented by its lrlanaging Partner Sri VeeramreddyShambi Reddy, S/o. VeeramreddySaidi Reddy, aged about 51 years, Rlio. H. No. 9-170, Paredigudem Village, Garidepalli Mandal, Suryapet District

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...PETITIONER

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AND

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1 The Principal Commissioner of lncome Tax-1 ,, Hyderabad, I T Tower, AC Guards, l/asab Tank, Hyderabad, Telangana-500004.

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2 The Deputy Commissioner of lncome Tax Circle- 3(1),, T Tower, AC Guards, It4asab Tank, Hyderabad, Telangana-S00004

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3 The Assistant Commissioner of lncome TaxCircle- 7(1),, Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally (M), R.R.District, Hyderabad,Telangana, 500084

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4 National Faceless Appeal Centre,, Delhi / The Joint Commissioner (Appeals) / The Commissioner of lncome Tax (Appeals), through the Principal Chief Commissioner of lncome Tax (NaFAC), Delhi,North Block. New Delhi - 1^'10 001

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...RESPONDENTS

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Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hiqh Court may be pleased to issue a writ or order more particularly one in the nature of writ of Mandamus to declare the in-action of Respondent No. 4 in not responding to the written submissions and not passing any Order by disposing the appeal of the Petitioner within a reasonable time and also the inactlon on the part of respondents in returning the seized cash as illegal, void and against the principles of natural^justice and against Article 14 and 21 of the Constitution of lndia and

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consequently direct the Respondent No.4 to take action in disposing of the appeal based on submissions provided by the petitioner and further direct the respondents to return the monies seized to the petitioner at the earliest.

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lA NO: 1 OF 2025

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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 direct the Respondents to return the money seized after retaining 15% of the demand and^grant stay on the balance demand^pending disposal of the above writ petition.

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Counsel for the Petitioner : SRI DUNDU SASHANK MANMOHAN

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Counsel for the Respondents: Ms.B.SAPNA REDDY, Sr.SC for lT DEPT The Court made the following: ORDER

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THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND

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THE HON'BLE SRI JUSTICE G.M.MOHIIJDDIN

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WRIT PETITION No.3O315 of 2025

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ORDER:

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Learned counsel Sri Sashank Manmohan Dundu appea-rs for the petitioner.

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Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for lncome Tax Department, appears for the respondents.

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-1

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The petitioner has been compelled to prefer this nrit petition, as the appeal preferred by it in the year 2019 against the assessment order dated 31.12.2018 has not .vel" been decided, despite the submissions being made way back in the year 2023 itself.

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Learned Senior Standing Counsel appearing lor the respondents submits lhat the appeal would be decided urithin a reasonable time as may be stipulated b_v this Court.

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In view of the aforesaid limited grievance of the petitioner, the u,rit petition is disposed of u,ith a direction to the appellate authority - respondent No.4, to decide the appeal filed b-y the petitioner u.ithin a period of five months from thc date of receipt of a copy of this order. However, there shall bc no order as to costs.

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Miscellaneous applications pcnding, if any, shall

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stand closcC

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SD/.C. DEEPIKA TANT REGISTRAR

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\ ,TRUE COPY// SECTION OFFICER

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To,

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The Principa Commissioner of lncome Tax-1,, Hyd e ad, I T Tower, AC Guards, Masab Tank, Hyderabad, Telangana-500004.

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The Deputy Commissioner of lncome Tax Circle- 3(1), T Tower, AC Guards, tt/asab Tank, Hyderabad, Telangana-500004

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The Assistant Commissioner of lncome TaxCircle- 7(1),, Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally^(ltrl), R.R. District, Hyderabad,Telangana, 500084

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The Principal Chief Commissioner of lncome Tax (NaFAC), National Faceless Appeal Centre,. Delhi / The Joint Commissioner (Appeals) / The Commissioner of lncome Tax (Appeals), Delhi,North Block. New Delhi - 1 10 001

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