Mrs. Sri Lakshmi Sadam Vs The Principal Commissioner of Income… — Income Tax

Mrs. Sri Lakshmi Sadam, D/o. Mr. S. Karan Raj, Aged 44 yea$, Occ. House Wife, F/o. 1-1-477 to 485,nlalani lcon, Flat 310, New Bakaiam, Gandhinagar, Secunderabad - 500 080, Telangana.

¶10

...PETITIONER

¶11

AND

¶12

The Principal Commissioner of lncome Tax - 4, Hyderabad, l.T.Towers, 10-23, AC Guards, Hyderabad - 500 004, Telangana.

¶13

The lncome Tax Officer, Ward - 9(1), Hyderabad, 3-16-76, Nehru Nagar, Ramanthapur. Hyderabad - 500 013, Telangana.

¶14

Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi. Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003.

¶15

The Joint Commissioner (Appeals) / the Commissioner of lncome Tax (4ppeals), National Faceless Appeal Centre, Delhi, Through the Principat Chief Commissioner of lncome Tax (NaFAC), Delhi, North Block, New Delhi - 110001.

¶16

The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922,9th Floor, B Block, l.T.Towers. 10-23. AC Guards, Hyderabad - 500 004, Telangana.

¶17

...RESPONDENTS

¶18

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of fVlandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1"t Respondent vide DIN and Letter No. ITBA/RCV/F11712024-2511066174567(1). in directing the Petitioner to pay Rs. 1,00,000/- per month, pending disposal of the appeal of the Petitioner before the

¶19

I

¶20

,xta.f

¶21

1st Appellate Authority,^{i.e., the 4th Respondent herein, for the Assessment Year} 2018 -¹ 9, as arbitrary,^{illegal, bad in law, bereft of any reasons, violative of} principles of.natural^justice, apart from^{being violative of Articles 14, 19(1)(g) and} 265 0f the constitution of^{India and sec 148Aof the lncome Tax Act,1 961 and} consequenfly set-aside the^{saine and grant stay of recovery, pending disposalof} the Petitioners appeal^{beforethe 1st Appellate Authority, in the interests of justice.}

¶22

lA NO: 1 OF 2024

¶23

Petition under Section 151 CPC^{praying that in the circumstances stated in} the affidavit filed in^{supportof the petition, the High court may be pleasedto stay} all further^{proceedings, includingany recovery, pursuantto the order passedby} the 1st Respondent^{vide DIN and Letter No.. ITBNRCV|Fl1712024-} 25t1O66174567(1), in directing^{the Petitioner to pay Rs. 1,00,0001 per month,} pending disposal of the appeal of the Petitioner^{beforethe 1st Appellate Authority,} i.e., the 4th Respondent herein,^{for the Assessment Year 2018 - 19, pending} disposal of the above Writ Petition

¶24

Counsel for the Petitioner: SRI^{A. V. A. SIVA KARTIKEYA}

¶25

Gounsel for the Respondents:^{MS. B. SAPNA REDDY, LEARNED SENIOR SC} FREPRESENTS SRI J V PRASAD^{(Sr. SC FOR INCOME TAx)}

¶26

The Court made the following: ORDER

¶27

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA

¶28

WRIT PETITION No.342O9 of 2024

¶29

ORDER (Per the Hon'ble the Acting Chief Justice Sujog^paut):

¶30

Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel represents Sri J.V. Prasad, learned Senior Standing Counsel for Income Tax Department, for the respondents.

¶31

Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to amend her appea-l memo/raise additional grounds and file a fresh stay application.

¶32

The other side has no objection.

¶33

Accordingly, this Writ Petition is dismissed as withdrawn with the liberty prayed for. The learned authority shall consider the stay application to be hled by the petitioner in accordance with law alresh without getting mechanically influenced by its previous order. No costs.

¶34

2

¶35

Interlocutory applications,^{if any pending, shall also}

¶36

stand closed.

¶37

SD/.P.^{PADM ANABHAREDDY} AS SIST NT REGISTRAR

¶38

/TTRUE^COPY//

¶39

CTION^OFFICER