M/s Incor Realty Projects, Vs The Union of India

tt/l/s lncor Realty Projects, A firm registered under the^{Partng_rshipAct, 1932,} having its registered office at Plot No.69(O,^{Kavuni Hills, [Vladhapu.r,} Hyderibad R6presented by its aqthorized Signato_ry/representative^Jasis SiiKrishna Das, S/o Tapan Kumar Das aged about 33^{years, Occ.Manager} Legal, R/o. 302, Arnolds Residency, ChikotiGardens,^{Begumpet. Hyderabad -} 500016.

¶10

Mr. Suryanarayana Reddy Pulagam, S/q Lalq Harinatha_nq{9y P.g!"gil, Aged a6out. 52 years, Obc. Busi.nes_sr^R/o _flo!^{No. 30/B, B_NR Hills, Rai} Dirgpanmktha, N-ear Andhra Jyothi Office, Shaikpet Ranga^{Reddy District,} Telangana- 500 033'

¶11

...pETrrtoNERS

¶12

AND

¶13

The Union of lndia, Ministry of Finance,^{Representedby the Finance} Secretary, Room No. 16102, Kartavya^{Bhavan- Kartavya Path,Rajpath Area,} Central Secretariat, New Delhi- 110 001.

¶14

lnitiating Officer and Deputy Commissioner^{of lncome Tax, Basheerbagh.} Hyderabad. Telangana

¶15

Approving Authorily CUM Joint Commissioner of^{lncome Tax, Benami} pi6friOition Unit, 3ril Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶16

The Cbmmissioner of lncome Tax, Apyakar^{Bhawan,Basheerbagh.} Hyderabad. Telangana - 500004.^:.

¶17

...RESPONDENTS

¶18

Petition under Article 226 of the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith,^{the High Court may be} pleased to issue a Writ Order or direction more particularly in the nature of a Writ of Mandamus declaring all actions/^proceedings of the Respondentsⁱⁿ invoking/ initiating proceedings against the Petitioner No.1^pursuant to Show^{Cause Notice} dt. 14.08.2025 bearing F.No.lO and DCIT/BPU tHydt24(1)/Sanghi^Agrit2O2i- 2O26tA issued under Section 24(1) of the Prohibition of Benami Property

¶19

2

¶20

Transactions Act, 1988 including Order dt.^{14.08.2025bearing Ref. No. lO and} DCIT(BPUy2.1(3)191312025-2026 issued under Section^{24 (3) ol the Benami Act,} thereof Orders 24(4) (a)⁽ⁱ⁾ dt.^{24.12.2025bearing referenceno. DIN.} ITBA/BNM/M/24(4)(a)(i)12o25-26/1084059083(1) as being^{illegal,arbitrary,} unconstitutional, without^jurisdiction and^contrary to^{the provisionsof the} Prohibition ol' Benami Property Transactions Act,¹⁹⁸⁸ and^consequently setaside the s,rme.

¶21

lA NO: 1 OF 21126

¶22

Petition under Section 151 CPC^praying that in the circumstances^stated in the affidavit filed in support of the^petition, the High^{Courtmay be pleased to} stay all further^proceedings emanating from show cause^notice dt:^14.08.2025 bearing F.no.lO & DCIT/BPU/Hydl24(1)^{SanghiAgri/2025-202618including} orders dt: 14.08.2025 & 24.12.2025 on the^{file of RespondentNo.2 against the} petitioners pending disposal of the present Writ Petition.

¶23

Counsel for the Petitioners: SRI S.NIRANJAN REDDY, SENIOR^COUNSELFOR SRIN.NAVEEN KUMAR

¶24

Counsel for the Respondent Nos.2 TO 4: SRI B.NARASIMHA SHARMA,^ADDL. SOLICITOR GE:NERAL OF INDIA FOR^THE STATE^{OF TELANGANAFOR} SRI N.PRAVEEII REDDY, SENIOR SC FOR INCOME^{TAX DEPT.}

¶25

Counsel for the Respondent No.l: -

¶26

W.P.NO:

¶27

M/s lncor Realty Projects, A firm^{registered u1{9rt!9 PartnershipAct,.1932,} having its registered office at Plot^{No.69/7O,Kavuri Hills,} .^Madhapur, Hvdei'abacl Represented by its^{authorizedSignatory/representative Jasis} SaiKrishna Das S/o Tapan Kumar^{Das Aged about 33 years,Occ. Manager} Legal, R/o. 302, Arnolds Residency,^{Chikoti Gardens, Begumpet, Hyderabad -} 500016.

¶28

Mr. Suryanarayana Reddy^P ulagam, S/o Late Harinatha Reddy^Pulagam, Aged about. 52^years, Occ. Business, R/o Plot No. 30/8, BNR Hills, Rai Durgpanmktha, Near Andhra Jyothi Office, Shaikpet Ranga Reddy^District, Telangana- 500 033.

...PETITIONERS

AND

3

The Union of lndia,^{Ministry of Finance, Representedby the Finance.} Secretarv. Room No.^{16102, Kartavya Bhavan-l, Kartavya Path'KaJpaIn} Area, Ceritral Secretariat,^{New Delhi-110 001.}

¶33

z initiaiino O:ffrceianO oepiriv^{CommGsioner of lncome Tax, BenamiProhibition} Unit, RSom No. 468,^{3r<i Fl-oor, Aayakar Bhawan, Basheerbagh'HyderaDao'} Telanoana- 500 004.

¶34

:l noJffino authoritv CUM Joint Commissioner^{of lncome Tax, Benami}

¶35

Cidniuitio-n Unit, 3rt Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telanoana- 500 004.

¶36

The C-ommissioner of^{IncomeTax, Aayakar Bhawan, Basheerbagh'} Hyderabad, Telangana - 500004.

¶37

...RES'ONDENTS

¶38

Petition under Article^{226 of the constitutionof lndia prayingthat in the} circumstances stated in the^{affidavitfiled therewith, the High court may be} pleased to issue a writ order or direction^{more particularlyin the natureof a writ} of Mandamus declaring^{all actions/ proceedingsof the Respondents in invoking/} initiating^{proceedings against the Petitioner No.1 pursuant to Show causeNotice} dt. 14t08t2025 bearing^{F.No.lOandDCIT/BPUlHydl24(1)lsanghi Agril2025'} 2026/2 issued under section^{24(1) of the Prohibitionof BenamiProperty} Transactions Act, 1988^{including order dt. 1410812025bearing Ref. No. lo and} DCIT(BPUy24(3)1916t2025-2026^{issued under Section24 (3) ot the BenamiAct,} thereoforders24(4)(a)(i)dt.24ll2l2o2sbearingreferenceno.DlN. |TBA/BNM/M/24(4(a)(ill2o25-26t1084060044(1)^{asbeing illegal,arbikary,} unconstitutional, without^{jurisdiction and contrary to the provisionsof the} prohibition of Benami Property Transactions Act, 1988 and consequently setaside the same.

¶39

:1O

¶40

Petition under section 151^{CPCprayingthat in the circumstancesstatedin} the affidavit flled in support^{of the petition,the High court may be pleasedto stay} all further^{proceedings emanatingfrom show causenoticed1.1410812025bearing} F.no.lo and DCIT/BPUtHydl2a()^{sanghiAgri/2025-202612 includingorders} dt.14to8t2o25 and^{2411212025on the file of RespondentNo.2 pending disposalof} the present Writ Petition.

¶41

4

¶42

Counsel for the Petitionerc: SRI^{SIRGAPOORSAHILREDDY (VIRTUAL LY)} Counsel for tlre Respondent^{Nos.2TO 4: SRI B.NARASIMHASHARMA,} ADDL. SOLICITOR CiENERAL OF^{INDIAFOR THE STATEOF TELANGANAFOR} SRI N.PRAVEEN REDDY, SENIOR^{SC FOR INCOME TAX DEPT.}

¶43

Counsel for ttre Respondent^{No.1 :} -

:2929 2 26

Between:

AND

The Union of lndia, Ministry of^{Finance, Representedby the Finance,} Secretary', Room No. 16102, Kartavya^{Btlavan-l, Kartavya Path' Raipath} Area, Ceirtral Secretariat, New Delhi-^{1 '10 001.}

¶50

lnitiating^r]fficer and Deputy Commissioner^{of lncomeTax, Benami Prohibition} Unit, R6om No.468, 3r<i Flbor,^{Aayakar Bhawan, Basheerbagh, Hyderabad,} Telangana- 500 004.

¶51

Appro-ving Authority CUM Joint Commissioner^{of lncome Tax, Benami} . Piohibitioi Unit, 3ril Floor, Aayakar^{Bhawan, Basheerbagh,Hyderabad,} Telanganie- 500 004.

¶52

The C-omrnissioner of lncome^{Tax,Hyderabad, AayakarBhawan,} Basheerbagh, Hyderabad, Telangana-⁵⁰⁰ 004.

¶53

...RES,ONDENTS

¶54

Petition under Article 226 ol the^{Constitution of lndia prayingthat in the} circumstances :itated in the^{affidavit filedtherewith,the High Court may be} pleased to issue a Writ Order or direction more^{particularlyin the nature of a Writ} of Mandamus dt:claring all^{actions/ proceedings of the Respondents in invoking/} initiating^proceeclings against^{the Petitioner No.1 pursuantto Show CauseNotice} dt. 1 4.08.2025 bearing^{F. No.} lO and^{DCIT/BPUlHydl24(1llSanghi Agril2025-} 2026/4 issued under section²⁴⁽¹⁾ ol^{the Prohibition of Benami Property} Transactions Act, 1988^{including order dt. 14.08.2025bedring Ref. No. lo and} DCIT(BPU|24(3)191912025-2026^{issued under Section24 (31 ot the Benami Act,} thereof Orders 24(4)^{(a) (i)} dt^{26.12.2025bearing reference no. DIN:} ITBA/BNM/M/24(,t)(a)(r)12025-2611084096702(11^{asbeing illegal, arbitrary,}

¶55

5

¶56

unconstitutional, without^{jurisdiction and contrary to the provisionsof the} Prohibition of Benami Property^{TransactionsAct, '1988 and consequentlyset aside} the same.

¶57

IA F 2026

¶58

Petition under section¹ 51 CPC^{prayingthat in the circumstancesstatedan} the affidavit filed in support^{of the petition, the High courtmay be pleasedto stay} all further^proceedings emanating^{from showcausenoticedt. 14.08.2025 bearing} F.N. tO and DCIT/BPUlHydt24/J)^{sanghi Agri/2025-202614 includingordersdt.} 14.08.2025 and 26.12.2025^{on the file of RespondentNo. 2 against the Petitioners} pending disposal of the^present Writ^petition.

¶59

Counsel for the Petitioners:^{SRIS.NIRANJAN REDDY' SENIOR COUNSELFOR} SRI N.NAVEEN KUMAR Counsel for the Respondent^{Nos.2 TO 4: SRI B.NARASIMHA SHARMA, ADDL,} SOLICITOR GENERAL^{OF INDIA FOR THE STATE OF TELAN} GANA FOR SRI N.PRAVEEN REDDY,^{SENIORSC FOR INCOMETAXDEPT.}

¶60

Counsel for the ResPondent^No.l: -

¶61

O:2930

¶62

7n

¶63

1

¶64

¶65

AND

¶66

The Union of lndia, Ministry of^{Finance, Representedby the Finance} Secretary, Room No. 161d2,^{Kaftarya Bhaian- l, Kartawa Path' Rajpath} Area, Cehtral Secretariat, New Delhi-^{1 10 001-}

¶67

lnitiaiing Officer and Deputy,^{Commissioner of lncomeTax, Benami} Prohibition Unit, Room flo. a6a, 3rd Floor,^{AayakarBhawan,Basheerbagh,} Hvderabad. Telanoana- 500 004.

¶68

A6orovino Authori& CUM Joint Commissioner of^{lncome Tax,Benami} Pi<itriUitio-n Unit, 3ril Floor,^{Aayakar Bhawan, Basheerbagh, Hyderabad'} Telangana- 500 004.

¶69

6

¶70

The Ccmmissioner of lncome Tax, Hyderabad, Aayakar Bhawan, Basheerrbagh, Hyderabad, Telangana- 500 004.

¶71

...RES PONDENTS

¶72

Petitior under Article 226 of the Constitution of lndia^praying that in the circumstances, stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ Order or direction more particularly in the nature of a Writ of Mandamus declaring all actions/^proceedings of the Respondents in invoking/ initiating proce,edings against the Petitioner No.1^pursuant to Show Cause Notice dt. 1410812025 bearing F.No.lO and DCIT/BPU/Hyd/24(1)/SanghiAgril20252026112 issue,d under Section 2a() ot the Prohibition of Benami Property Transactions Act, 1988 including Order dt. 1410812025 bearing Ref. No. lO and DCIT(BPUy24(3)187112025-2026 issued under Section 2a (3) of the Benami Act, thereof Orders 24(4) (a) (i) dt. 2411212025 bearing reference no. DIN.ITBA/BNMrMl24(4)(a)(i)12025-26t1084057685(1) as being illegal, arbitrary, unconstitutional, without^jurisdiction and contrary to the provisions of the Prohibition of Benami Property Transactions Act,^'t 988 and consequently setaside the same.

¶73

IAN

¶74

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filecl in support of the petition, the High Court may be pleased to stay all further proceedings emanating from show cause notice dt.1410812025 bearing F.no.lO and DCIT/BPU/Hyd/24(1)SanghiAgril2025-2026112 including orders dl.14l$Bl2025 ar,d 2411212025 on the file of Respondent No.2 pending disposal of the present Writ oetition.

¶75

Counsel for the Petitioners: SRI S.NIRANJAN REDDY, SENIOR COUNSEL FOR SRI N.NAVEEN K Counsel for the llespondent Nos.2 TO 4: SRI B.NARASIMHA SHARMA, AD SOLICITOR GENIERAL OF INDIA FOR THE STATE OF TELANGANA FOR SRIN.PRAVEEN REDDY, SENIOR SC FOR INCOME TAX DEPT.

¶76

Counsel for the Respondent No.l: -

7

W.P

Between:

M/s lncor Realty Projects, A firm registered under the PartnershipAct,^1932, having its registered office at Plot No.6970, Kavuri Hills, Madhapur, Hyder-abadRepresented by its authorized Signatory/representative Jasis SaiKrishna Das, S/o Tapan Kumar Das aged about 33^years, Occ Manager Legal, R/o. 302, Arnolds Residency, Chikoti Gardens, Begumpet, Hyderabad - 500016.

¶81

Mr. Suryan a@yana Reddy Pulagam, S/O Late Harinatha Reddy Pulagam, Aged about 52 years, Occ Business, R/o Plot No. 30/8, BNR Hills, Rai Durgpanrnktha, Nea r Andhra Jyothi Office, Shaikpet Ranga Reddy District, Telangana- 500 033.

¶82

AND

¶83

The Union of lndia, Ministry of Finance, Represented by the Finance Secretary, Room No. 16102, Kartavya Bhavan- l, Kartavya Path, Rajpath Area, Central Secretariat. New Delhi- 110 001.

¶84

lnitiating Officer and Deputy Commissioner of lncome Tax,^{Benami Prohibition} Unit. R6om No. 468, 3rd ftbor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶85

Approving Authority CUM Joint Commissioner of lncome Tax, Benami Prohibition Unit, 3rd Floor, Aayakar Bhawan, Basheerbagh. Hyderabad, Telangana- 500 004.

¶86

The Cbmmissioner of lncome Tax, Hyderabad, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶87

RESPONDENTS

¶88

Petition under Article 226 of the Constitution of lndia^praying that^{in the} circumstances stated in the affidavit filed therewith, the High Court^{may be} pleased to issue a Writ Order or direction more particularly in the nature of a Writ of Mandamus declaring all actions/^proceedings of^{the Respondentsin invoking/} initiating proceedings against the Petitioner Nolpursuant to Show Cause^Notice dt. 14lOBl2O25 bearing F.No.lO AND DCIT/BPUlHydl24(1)lSanghi^Agri/2025- 2026/1 issued under Section 24(1) of the Prohibition of^{BenamiProperty} Transactions Act, 1988 including Order dt. 1410812025 bearing Ref.^{No. lO and} DCIT(BPU)/24(3)191412025-2026 issued under Section 2a⁽⁴ ot the^BenamiAct, thereof Orders 24(4) (a) (i) dt. 2411212025 bearing^{reference no. DIN} ITBA/BNM/M/2a$)@)(i)12025-26t1084059424(1) as being illegal,^arbitrary, unconstitutional, without^jurisdiction and contrary to the^provisions of^the Prohibition of Benami Property Transactions Act, 1988 and consequently^{set aside} the same.

¶89

8

¶90

lA NO: 1 OF 2iO26

¶91

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 pror:eedings emanating from show cause notice d1.14.08.2025 bearing F.no.lO & DCIT/BPU/Hyd|24(1) Sanghi Agril2O25-202611 including order dt.24.12.2025 on the file of Respondent No.2^pending disposal of the^present Writ petition-

¶92

Counsel for the Petitioners: SRI S.NIRANJAN REDDY, SENIOR COUNSEL FOR SR] N.NAVEEN KUMAR

¶93

Counsel for the Respondent Nos.2 TO 4: SRI B.NARASIMHA SHARMA, ADDL. SOLICITOR GENERAL OF INDIA FOR THE STATE OF TELANGANA FOR SRI N.PRAVEE:N REDDY, SENIOR SC FOR INCOME TAX DEPT.

¶94

Counsel for the RespondentNo.1: --

¶95

W.P.NO: 2932(JF 2026

¶96

Between:

¶97

M/s lncor Realty Projects, A firm registered under the Partnership Act, 1932, having its registered office at Plot No.69fl0, Kavuri Hills. Madhapur, Hyderabad Represented by its authorized Signatory/representative Jasis Sai Krishna E)as, S/o Tapan Kumar Das, aged about 33^years, Occ- Manager Legal, R/o. 302, Arnolds Residency, Chikoti Gardens, Begumpet, Hyderabad - 500016.

¶98

Mr. Suryanarayana Reddy Pulagam, S/o Late Harinatha Reddy Pulagam, Aged about- 52 years, Occ- Business, R/o Plot No. 30/8, BNR Hills, Rai Durgpannrktha, Near Andhra Jyothi Office, Shaikpet Ranga Reddy District, Telangantt- 500 033'

¶99

...pETrroNERS

¶100

AND

¶101

The Union of lndia, Ministry of Finance, Represented by the Finance Secretary, Room No. 16102, Kartavya Bhavan- l, Kartavya Path, Rajpath Area, Central Secretariat, New Delhi- 110 001.

¶102

lnitiating Officer and Deputy Commissioner of lncome Tax, Benami Prohibition Unit, Roonr No.468, 3rd Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶103

Approving Authority CUM Joint Gommissioner of lncome Tax, Benami Prohibition Unit, 3rd Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶104

The Commissioner of lncome Tax, Hyderabad, Aayakar Bhawan, Basheerbal3h, Hyderabad, Telangana- 500 004.

¶105

RESPONDENTS

¶106

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be

¶107

9

¶108

pleased to issue a Writ Order or direction more^{particularlyin the natureof a Writ} of Mandamus declaring all actions/^{proceedingsof the Respondentsin invoking/} initiating proceedings against the^{Petitioner No. 1 pursuant to ShowCause Notice} dt. 14.08.2025 bearing F.No.lO and^{DCIT/BPUlHydl24(1)/SanghiAgril2025'} 202617 issued under Section 24(1) of the^{Prohibition of BenamiProperty} Transactions Act, 1988^including Order^{dt. 14.08.2025bearing Ref. No. lO and} DC;T(BPU)\24(3)1921t2025-2O26^{issued under Section 24 (3) of the Benami Act,} thereof Orders 24(4)^(a) (i) dt.^{26.12.2025bearing reference no. DIN-} |TBA/BNM tMl24(4)(a)(i)12025-26/1084094540(1)^{asbeing illegal, arbitrary,} unconstitutional, without^{jurisdiction and contrary to the provisions of the} Prohibition of Benami Property^{Transactions Act, 1988and consequentlyset aside} the same.

¶109

lA NO: 1 OF 2026

¶110

Petition under Section 151 CPC^{praying that in the circumstances statedin} the affidavit filed in support of the^{petition, the High Court may be pleasedto stay} all further proceedings emanating^{from show cause noticedt.14.08.2025 bearing} F.no.tO and DCIT/BPU lHydl24(1)^{Sanghi Agril2025-202617 includingorders} dt.14.08.2025 and 26.12.2025 on^{the file of Respondent No.2 pending disposal of} the present Writ^petition.

¶111

Counset for the Petitioners: SRI S.NIRANJAN^{REDDY, SENIOR COUNSELFOR} SRI N.NAVEEN KUMAR Counsel for the Respondent^{Nos.2 TO 4: SRI B.NARASIMHA SHARMA,ADDL.} SOLICTTOR GENERAL^{OF TNDIAFOR THE STATEOF TELANGANAFOR} SRI N.PRAVEEN REDDY,^{SENIOR SC FOR INCOME TAX DEPT.}

¶112

Counsel for the Respondent No.l: -

l0

W.P.NO: 2933 OF 2026

Between:

't. M/s lncor Realty Projects, A firm registered under the Partnership Act, 1932, having its registered office at Plot No.69/70, Kavuri Hills, Madhapur, Hyderabad Represented by its authorized Signatory/representative Jasis SaiKrishna Das, S/o Tapan Kumar Das aged about 33^years, Occ. Manager Legal, Fl/o. 302, Arnolds Residency, Chikoti Gardens, Begumpet, Hyderabad - 500016.

¶117

Mr. Suryanaruyana Reddy, Pulagam, S/o Late Harinatha Reddy Pulagam. Aged about. 52 years, Occ. Business, R/o Plot No. 30/8, BNR Hills, Rai Durgparrmktha, Near Andhra Jyothi Office, Shaikpet Ranga Reddy District, Telangara- 500 033

¶118

...pETrrroNERS

¶119

AND

¶120

The Union of lndia, Ministry of Finance, Represented by the Finance Secretary, Room No. 16'102, Kartavya Bhavan- l, Kartavya Path, Rajpath Area, Central Secretariat, New Delhi- 110 001

¶121

lnitiating Officer and Deputy Commissioner of lncome Tax, Benami Prohibition Unit, Roc,m No.468, 3rd Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangara- 500 004.

¶122

Approvin,; Authority CUM Joint Commissioner of lncome Tax, Benami Prohibition Unit, 3rd Floor, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶123

The Commissioner of lncome Tax, Hyderabad, Aayakar Bhawan, Basheerbagh,Hyderabad,Telangana-500004.

¶124

...RES'ONDENTS

¶125

Petition trnder Article 226 of the Constitution of lndia praying that in the circumstances r;tated in the affidavit filed therewith, the High Court may be pleased to issue a Writ Order or direction more particularly in the nature of a Writ of Mandamus dt-.claring all actions/ proceedings of the Respondents in invoking/ initiating procee(lings against the Petitioner No.1 Pursuant to Show Cause Notice dt. 14.08.2025 bearing F.No.lO and DCIT/BPUlHydl24(1)lSanghil2O25-202614 issued under Set:tion 24(1) of the Prohibition of Benami Property Transactions Act, 1988 including Order dt. 14.08.2025 bearing Ref. No. lO and DCIT(BPU|24(3)1770412025-2026 issued under Section 24⁽³⁾ ol the^{Benami Act,} thereof Orders 24(4) (a) (i) dt. 23.12.2025 bearing^referenceno. DIN.ITBA/BNMlMl24(4)(a)(i)12025-2611084024460(1) as^{being illegal, arbitrary,} unconstitutional, without^jurisdiction and contrary to the^{provisionsof the} Prohibition of Benami Property Transactions^{Act, 1988 and consequentlysetaside} the same.

¶126

11

¶127

NO:1

¶128

Petition under Section 151 CPC^{praying that in the circumstances statedin} the affidavit filed in support of the^petition, the^{High Courtmaybe pleased to stay} all further^proceedings emanating from show cause^{noticedt.14.O8.2025 bearing} F.no.lO & DCIT/BPU/Hyd/24(1)Sanghil2025-202614 including orders dt.14.08.2025 & 23.12.2025 on the file of Respondent No.2^{pending disposal of the present Writ} petition.

¶129

Counsel for the Petitioners: SRI S.NIRANJAN^{REDDY, SENIOR COUNSEL FOR} SRI N.NAVEEN KUMAR Counsel for the Respondent Nos.2^{TO 4: SRIB.NARASIMHA SHARMA,ADDL'} SOLTCITOR GENERAL OF^{TNDIAFOR THE STATEOF TELANGANAFOR} SRI N.PRAVEEN REDDY, SENIOR^{SC FOR INCOME TAX DEPT.}

¶130

Counsel for the Respondent No.1: -

W.P.NO:29 340F 2026

ENT'

1 . The Union of lndia, Ministry of^{Finance, Representedby the Finance} Secretary, Room No. 16102, Kartavya^{Bhavan-l, Kartavya Path,Rajpath} Area, Central Secretariat, New Delhi-^{I 10 001 .}

¶136

lnitiating Officer and Deputy Commissioner^{of lncome Tax, Benami Prohibition} Unit, RSom No.468, 3r<i Flbor, Aayakar^{Bhawan, Basheerbagh,Hyderabad,}

¶137

Joint Commissioner of lncome Tax, Benami Aayakar Bhawan, Basheerbagh, Hyderabad,

¶138

The of lncome Tax, Hyderabad, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana- 500 004.

¶139

Petition under Article 226 ot lhe Constitution of lndia^{prayingthat in the} circumstanc,es stated in the affidavit filed^therewith, the^{High Court maybe}

¶140

t2

¶141

pleased to iss;ue a Writ Order or direction more particularly in the nature of a Writ of Mandamus declaring all actions/^proceedings of the Respondents in invoking/ initiating procr:edings against the Petitioner No.1^pursuant to Show Cause Notice dt. 14.08.2025 bearing F.No.lO AND DCIT/BPUlHydl24(1)/Sanghi/2}25-202611 issued under {iection 24(1) of the Prohibition of Benami Property Transactions Act, 1988 including Order dt. 14.08.2025 bearing Ref. No. lO AND DCIT(BPU)124(3)1770512025-2026 issued under Section 24⁽³⁾ of the Benami Act, thereof Orders 24(4) (a) (i) dt. 23.12.2025 bearing reference no. DINITBA/BNMlMl2a$)@)(i)12025-2611084023246(1) as being illegal, arbitrary, unconstitutiona l, without^jurisdiction and contrary to the^provisions of the Prohibition of Elenami Property Transactions Act, 1988 and consequently setaside the same.

¶142

lA NO: 1 OF 2026

¶143

Petition underSection 151 CPC praying that in the circumstances stated in the affidavit filerJ in support of the^petition, the High Court may be^pleased to stay all further^proce,edings emanating from show cause notice dt.14.08.2025 bearing F.no.lO & DCIT/'BPUlHydl24(1)Sanghi/2025-202611 including orders dt.14.08.2025 & 23.12.2025 on the file of Respondent No.2 against^petitioners disposal of the present Writ petrtion.

¶144

Counsel for the Petitioners: SRI SIRGAPOOR SAHIL REDDY (VIRTUALLY) Counsel for the Respondent Nos.2 TO 4: SRI B.NARASIMHA SHARMA, ADDL. SOLICITOR GEI{ERAL OF INDIA FOR THE STATE OF TELANGANA FOR SRI N.PRAVEEN' REDDY, SENIOR SC FOR INCOME TAX DEPT.

¶145

Counsel for the Respondent No.I: --

¶146

The Court made the following: COMMON ORDER

i :,L

!:rj-t;j!1

t::.t.

-.?.

IN THE HIGH COTJRT FOR TI{E STATE OF TELANGANA AT TTYDERABAD

¶152

THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR STNGH ANT) THE HON'BLE SRT JUSTICE G.M.MOTTTUDDTN

¶153

WRIT PETITION Nos. 2926,2928.2929. 2930, 293 1.2932. 2933 and2934 ot 2026

¶154

DATED : 05.02.2026

¶155

[]etrveen:

¶156

M/s. lncor Realty Projects Rep. by its authorized Signatory/represeutativc Jasis SaiKrishna Das aud anothcr

¶157

Petitioncrs

¶158

AND

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The Union of lndia, Ministry of Finance, Represented by the Finance Secretarl,, Ncw Delhi, and three others

¶160

Respondents

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COMMON ORDER:

¶162

Sri S. Niranjan Reddy, learned Senior Counsel

¶163

represents Sri N: Naveen Kumar, learned counsel for

¶164

petitioners in W.P.Nos.2926, 2929, 2930, 2931, Zg32 and

¶165

I I I I

¶166

2933 of 2026 and Sri S. sahil Reddy, learned counsel for

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petitioners in W.P. Nos.2928 and2934 of 2026, virtually.

¶168

\ \

¶169

sri B. Narasirnha Sharma, learned Ad.iitional Soricitor

¶170

General of India for the State of^'felangana represents

¶171

-::;:1i.]:,

¶172

2 I{GJ (AKrS, J} & GMM, J W.P.Nos.2926 of 2026 and batch

¶173

n'

¶174

Sri N. Praveen Reddy, learned Senior Standing Counsel for lncome Tax Department, for respondent Nos .2 to 4.

¶175

All thesc Writ Petitions are filed by the sanle petitioners assailing the show cause notices dated 14.08.2025 issued under Section 24(l) of the Prohibition of Benami Property Transactions Act, 1988 (for. short 'the Benarni Act'); the ordcr:; dated 14.08.2025 passed under Section 24(3) of the Benarrri Act, and the orders dated 24.12.2025 passcd under Section za($@)(i) oi the Benarni Act provisionally attaching the properties, as being illegal, arbitrary, unconstitutional, withou,t jurisdiction and contrary to the provisions ol' the

¶176

Benam i Act.

¶177

I'he learned Senior Counsel representing the petitioners has in course of submissions, questioned the assumption of jurisdiction by the Initiating Officer under the Benami Act against the petitioners inter alia on a number of grounds both on fact and in law based on tegal pr i5ions and factual foundation involved in the instant Writ Petitions.

¶178

"l .:.r&i.,. -ri;'inr'1.,, ,-r.'i:ail"r,,,,,,,.,.*lffii.,;.

¶179

I I ! ,r'i,ri-i,.1 -.

¶180

HCJ (AKrS, Jl & GMM,^J W.P.Nos-2926 of 2026 and batch

¶181

3

¶182

On behalf of the respondent department,^learned Assistant Solicitor General of India strongly contested the^plea with elaborate reference to the order dated 24.12.2025 passed by the Initiating Officer and submitted that all thc necessar-v ingredients for invoking the provisions of the Benami Act are available. He has also taken a plea that the statute provides a rernedy where the petitioners may raise all such grounds.

¶183

5.^'fhe learned Senior Counsel representing the petitioners

¶184

therefbre upon instructions seeks permission of this Court to withdraw the instant Writ Petitions in order to approach the adjudicating authority to r.vhom the matter lras already been referred under Section 24(5) of the Benanri Act on 27.01.2026 He submits that the adjudicating authority rrray be directed to decide the issue within a reasonable time.

¶185

Having regard to the prayer made on behalf of the petitioners, permission to withdraw the instant V/rit Petitions

¶186

is accorded.

¶187

....,,,.--".-1::.1 I

¶188

Hc.J (AKrS, Jl & cMM, J W.P.Nos.2926 of 2026 and batch

¶189

4

¶190

Accordingly, the instant Writ Petitions are dismissed as

¶191

withdrawn rvith the a{bresaid liberty. Needless to S?y, the

¶192

adju,licating authority ivould scck to decidc the rnatter under

¶193

refer:ncc as expeditiously as possible. I'here shall be no orcler as to cos{s.

¶194

I\liscellaueous applications, if any pending, shall stand

¶195

closerl

¶196

SD/. A.SRINTVASA^REDDY ASSISTANT REGISTRAR

//TRUE COPY//

SECTION OFFICER

To

The Finrtnce^{Secretary, Unionof lndia, Ministry of Finance, Room No.'.16102'} firtavy,i^{gnrurn- Gitiry,Path, Rajpath Areh, CentralSecretariat, New}

¶201

Delhi- i;i"tiiiine 110^'6FiL", 001.^{andDeputy Commissionerof lncomeTax, Basheerbagh.} Hyderabad. Telanqana

¶202

: 46"-uirrq AuthoiiivCuU^{Joint Commissioner of lncome Tax,Benami} . ijIJhi-blii;" Unit, iit^{Floor, Aayakar Bhawan, Basheerbagh, Hyderabad,} Telangara- 500^004.

¶203

4 ine Ctnlmissioner^{of tncome Tax, Aayakar Bhawan, Basheerbagh.} Hvderabad. Telangana -^500004. 5. oir;-caio snt^{N.NIAVEENKUMAR, Advocate pPtlgl-} 6. o;i; aa io Snl^{N PRAVEEN REDDY, sq} fgR^{t1D toPVqI.} .^. 7. o;; aa io Snr^{slRGAPooR sAHIL REDDY, Ad-v999.t9{qP-u-ql.--} -^. 8. o|! ca io $nr^{r'r.rinujAru-co-prqo,DEPUTY sollclr6RGENERAL oF} rNDIA [CPUCI 9. Two CD OoPies PSK.

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