Shri Brijesh Chandwani vs. Deputy Commissioner of Income Tax

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WP/34089/2025HC TelanganaHBHC01066092202512 November 2025Author: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, after hearing the counsel for the petitioner and the respondents, granted the petitioner's request to withdraw the writ petition. The Court allowed the withdrawal with liberty to the petitioner to raise all available grounds of law and fact before the Income Tax Appellate Tribunal. Consequently, the writ petition was dismissed as withdrawn. No order as to costs was made, and any pending miscellaneous applications were closed. The High Court did not decide on the merits of the challenges to the Section 148 notice, the assessment order, or the penalty notice.

What were the facts?

The petitioner, Shri Brijesh Chandwani, filed a writ petition before the High Court of Telangana at Hyderabad. The petition challenged a notice dated 29.07.2022 under Section 148 of the Income Tax Act, 1961, for Assessment Year (AY) 2016-17, issued by the Deputy Commissioner of Income Tax (Respondent No. 1). It also challenged an assessment order dated 26.05.2023 under Section 147 read with Sections 144 and 144B of the Act for the same AY, passed by the Assessment Unit, National Faceless Assessment Centre (Respondent No. 2). Additionally, a penalty notice dated 26.05.2023 under Section 271(1)(c) of the Act for AY 2016-17, also issued by Respondent No. 2, was challenged. The petitioner sought to quash these notices and orders. The petition was filed under Article 226 of the Constitution of India.

What were the issues?

The primary issue was whether the High Court should entertain the writ petition to quash the notice under Section 148, the assessment order under Section 147, and the penalty notice under Section 271(1)(c) for AY 2016-17. The petitioner sought to challenge these actions of the Income Tax Department. The petitioner's counsel sought permission to withdraw the writ petition with liberty to raise all grounds of law and fact before the Income Tax Appellate Tribunal. The respondents were represented by the Senior Standing Counsel for the Income Tax Department. No specific arguments from either side regarding the merits of the case were recorded, as the petitioner sought withdrawal.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 34089 OF 2025 Between: Shri Brijesh Chandwani, Son of Chandra Prakash Chandwani, Aged About 53 Years, R/o 67/C, IMLA Colony, Road No. 12, Baniara Hills, Hyderabad - 500 034 ...PETITIONER AND 1. Deputy Commissioner of lncome Tax, Circle-6(1), lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 500 004 2. Assessment Unit, National Faceless Assessment Centre, Rep. By Eeputy/Assistant Commissioner of lncome Tax/tncome Tax Offic6r, Room No. 401;2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 3. Principal Commissioner of lncome Tax-1, lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 500 004 4. Principal Chief Commissioner of lncome Tax, lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 500 004 ...RESPONDENTS 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. (a) lssue a writ, order or direction in the nature of writ of Certiorari quashing the notice dated 29.O7.2022 under section 148 of the lncome Tax Act, 1961 ("the Act") for Assessment Year ("AY") 2016-17 issued by the Respondent No. 1, herein enclosed and marked as Annexure-A. (b) lssue a writ, order or direction in the nature of writ of Certiorari quashing the assessment order dated 26.05.2023 under section 147 r.w.s. 144 r.w.s. 1448 ol the Act for AY 2016-17 passed by the Respondent No. 2, herein enclosed and marked as Annexure-B. (c) lssue a writ, order or direction in the nature of writ of Certiorari quashing the penalty notice dated 26.05.2023 under section 271(1Xc) of the Act for AY 2016-17 issued by the Respondent No. 2, herein enclosed and marked as Annexure-C. lA NO: 1 OF 2025 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 issue an ad- interim order to: a) Stay the operation of the assessment order dated 26.05.2025 under section 147 r.w.s. 144 r.w.s. 1448 of the Act for AY 2016-17 passed by Respondent No. 2, herein enclosed and marked as Annexure-B. lA NO: 2 OF 2025 Petition underSection 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to issue an ad-interim order to: a) Stay the operation of the penalty notice dated 26.05.2023 under section 271(1)(c) ofthe Act for AY 2016-17 issued by Respondent No.2, hei"ein enclosed and marked as Annexure-C. lA NO: 3 OF 2025 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 issue an ad-interim order to: a) Stay the operation of the notice dated 29.O7.2022 under section 148 of the Act for AY 2016-17 issued by Respondent No. 1, herein enclosed and marked as Annexure-A. Counsel for the Petitioner: MR. HEMANT PAI Representing SRI S PAVAN KUMAR Gounselfor the Respondents: MS. BOKARO SAPNA REDDY (sENtoR sc tNcoME TAX)

The Court made the following: ORDER

THE HON'BLE THE CHIEF JUSTICE SRI APARESTI KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHruDDIN WRIT PETITION No.34O89 of 2025 ORDER: Heard Mr. Hemant Pai, learned counsel representing Mr. S.Pavan Kumar, learned counsel for the petitioner and Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for the Income Tax Department appearing for the respondents

2.

The writ petition has been preferred with the following prayer: "For the reasons stated in the accompanying affidavit, it is prayed that the Hoble Court may be pleased to issue a writ, order or direction in the nature of writ of Certiorari quashing: a) Issue a writ order or direction in the nature of writ of Certiorari quashing the notice dated 29.07.2022 under section 148 of the Income Tax Act, 1961 ("the Act") for Assessment Yea-r ("AY") 2016- 17 issued by the Respondent No. 1, herein enclosed and marked as Annexure-A. b) Issue a writ, order or direction in the nature of writ of Certiorari quashing the assessment order dated 26.05.2025 under section 147 r.ws. 144 r.w.s. L44B of the Act for AY 20 L6-L7 passed by the Respondent No. 2, herein enclosed and marked as Annexure-8. c) Issue a writ, order or direction in the naturc of writ of Certiorari quashing the penalty notice dated 26.05.2023 under section 271(1)(c) of the Act for AY 2016-17 [ssued by the Respondent No.2, herein enclosed and marked as Annexure-C. ( ( ) ) Ii

2 d) And pass such other orciers as this Honble Court cLeems fit and proper in the interest of justice and equity."

3.

However, learned counsel for the petitior-rer seeks permission of this Court to withdraw the writ petition 'uvith liberty to the petitioner to raise all the grounds of la',r, and facts as are available to him before the Income Tax Appellate Tribunal

4.

The Writ Petition is, therefore, dismissed as withdrar,r,n u,ith the aforesaid liberty. Flowever, there shaii be no order as to costs. Misceilaneou.s applications pending. if any, shall stand closed. P,C. SULEKHA ANT //// SECTION OFFICER To, 1 One CC One CC to SRl. S PAVAN KUMAR Advocate [O to SRl. BOKARO SAPNA REDDY (SEN Copies 2 toR c TNCoME TAX) loPUCl Two CD 3 MMT LS l

HIGH COURT DATED:1211112025 ORDER WP.No.34089 of 2025 f * r) 4 0 * n DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS Jp lI {

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