Mr. Gopala Krishna Kondreddi vs. The Income Tax Officer

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WP/37110/2025HC TelanganaHBHC01073809202522 April 2026Author: P.SAM KOSHY,NARSING RAO NANDIKONDA6 pages
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What did the High Court hold?

The High Court allowed the writ petition. The Court noted that the notice dated April 13, 2022, issued under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2015-2016, was challenged on the grounds of being barred by limitation. The petitioner contended that the notice was issued beyond the six-year period. The Revenue, through its learned Senior Standing Counsel, accepted this contention upon receiving instructions and in light of the stance taken before the Supreme Court. Consequently, the Court found the notice to be barred by limitation. The Court set aside and quashed the notice dated April 13, 2022, and also the consequent assessment order. No order as to costs was made. Any pending miscellaneous applications were also closed.

What were the facts?

The petitioner, Mr. Gopala Krishna Kondreddi, filed a writ petition before the High Court of Telangana challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated April 13, 2022, for the Assessment Year 2015-2016. The petition also challenged the consequential assessment order passed by the Assessment Unit, National e-Assessment Center, and penalty orders passed by the same authority, as well as an order by the Commissioner of Income Tax Appeals. The petitioner argued that the notice was illegal, arbitrary, bad in law, void-ab-initio, violative of natural justice, and barred by limitation. The primary contention regarding limitation was that the notice was issued beyond the six-year period prescribed for the Assessment Year 2015-2016.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated April 13, 2022, for Assessment Year 2015-2016, is barred by limitation? (Question of law) Assessee's Contention: The petitioner argued that the notice was issued beyond the period of six years from the end of the relevant assessment year, making it barred by limitation. The assessment year was 2015-2016, and the time limit for issuing a notice would have expired on March 31, 2022. The notice was admittedly issued on April 13, 2022, beyond this period. Revenue's Contention: The learned Senior Standing Counsel for the Income Tax Department, upon instructions and considering the stand taken by the Additional Solicitor General before the Supreme Court, accepted that the notice was indeed issued beyond the period of six years and was therefore barred by limitation.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 271F,Section 271(1)(c),Section 271(1)(b),Section 250,Section 149A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENIY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 37110 OF 2025 Between: Mr. Gopala Krishna Kondreddi, S/o Mr. K.Narayana Murthy, aged 74 yea$, Occ. Retired Employee, R/o. Flat No, '10'1, Sai Ganesh Anandam, Plot No.. 32, Srinivasa Nagar, Nizampet, Quthubullapur, Ranga Reddy District - 500.O90, Telangana. ...PETITIONER AND 't. The lncome Tax Officer, Ward - 11('l), Hyderabad, Signature Towers, Sy.No. 6(P) of Kondapur, Sy.No. 37(P) of Konthaguda, Opp. Botanical Gardens, Sedingampally Mandal, Ranga Reddy District - 500 084, Hyderabad, Telangang. 2. The Principal Chief Commissioner of lncome Tax, Hyderabad, Room No.1031, 1Oth Floor, C Block,lncome Tax Towers. Masab Tank,AC Guards, Hyderabad - 500 004, Telangana 3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.. 4O1 . 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - '1 10 003 4. The Commissioner of lncome Tax Appeals, National Faceless Appeal Celtre, Delhi,Through the Principal Chief Commissioner of lncome Tax NaFACDelhi. North Block, New Delhi - 1 10 001 ..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 issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, deClaration that. a. the Assessment Order passed by the 3rd Respondent, u/s 147 1 \ rlwls 144 rlwls 1448 of the lncome Tax Act, 1961, dated 1001 .2024, bearing DlN.. lrBA/AST/s/14712o23-24ri059562504(1) for the Assessment year 2015 - .16, b. consequential penalty orders passed by the 3rd Respondent, levying penalties u/s 271F.271(1)(c) and 271(1)(b) of the tncome Tax Act, 1961, dated 10.06.2024, 18 06 2024 and 18 06.2024, bearing DrN Nos. rrBA/pNL/F/27 1Ftzo24- 2511065506249(1 ), tTBA/pNL/F/27 t(1)(c)t2o2a-2sl1065701 539(i ) lrBA/PNLJF/271(1)(b)12024-25l1065701664(i), respectivety for the Assessment Year 2015 - 16 and c the order of the 4th Respondent dated 27 09 2025, vide DIN and order No lrBA/NFACtst250t202s-26t1081258414(1), passed u/s 250 of the lncome Tax Act, 1961 as arbitrary, rllegal, barred by limitation, bad in law, void-ab- initio. vrolative of the principles of natural justice, apart from being violative of Artrcles 1a. 19(1)(g) and 265 of the constrtution of rndia and sec 14gA of the rncome Tax Act. 1961 and consequently set aside the same in the interests of justice l.A. NO: 1 OF 2025 Petition under section 1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High courl may be pleased to stay all further proceedings. including any recovery, pursuant to the notice u/s 148 of the Act dated 13 04.2022, bearing DIN and Notrce No rrBfuAST/s/148-2022- 2311042733350(1 ), pending disposal of the above Writ petitron Counsel for the Petitioner : Sri A.V.A.Siva Kartikeya Counsel for the Respondents: Ms.J.Sunitha (SR SC For lncom Tax)

The Court made the following: ORDER

wIFtT IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.37ll0 of 2025 Datcl.22.04.2026 Between: Mr.Gopala Krishna Kondreddi . Petitioner And The Income Tax Officer, Hyderabad and others Respondents ORDER; (per Hon'ble Sri Justice P.Sam Koshy) I-Ieard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner and Ms.J.Sunitha, leamed Senior Standing Counsel for the Income Tax Department, lor the respondents.

2.

The present is the case where notice dated 13.04.2022 issued under Section 148 of the Income Tax Act, 196 I , is under challenge.

3.

The Assessment Year in the present case is 2015-2016. In addition to the challenge to the said notice being given by the amendment brought to the lncome Tax Act within e lfect lrom 01.04.2021, learned counsel for the petitioner had also challenged the same on being barred by limitation, as the notice has been issued admittedly beyond the period of six years. The assessrnent

) year being 20 I 5-2016, tirne limit rvithin uhich notice could have been issuecl on 31.03,2022 and in the instant case, the notice has been issued adnrittedly beyond the period ol six 1'ears l 3.04.20:2

4.

On thc previous date of hearing, learned Standing Counsel lor the Dclrartrnent had taken time to seek instructions

5.

Upon instructions, Iearned Senior Standing Counsel lor the L.rcome l ax Depafiment taking into consideration the stand taken bv the lcarncd Additionat Solicitor GeneL'al before the Hon'ble Supremc Corrrt. rnore particularly, in respect of the assessment year 2015-2016 acccpts that notice has been infact issued beyond the period of six ycars. As such, the notice is barred by lirnitation

6.

Accoldingly, the Writ Petition stands allowed. Notice dated 13.04.2V2 stalrds set aside/quashed and the consequent assessment older also stands set aside/quashed. No order as to costs. Miscellaneous applications pending, if any, shall stand closed r. e, on //// SD/.T. SRINIVASA REDDY ASSISTANT REGISTRAR SECTION OFFICER (q- ffi*#:il- il:l{:i {,.d ;:iffi :f# :;d: q?#fls# To, 1 - - r=::"I?:: ,,..:iiil

y7 2 3 4 The Principal chief commissioner of rncome Tax, Hyderabad, Room No 1031, 'lOth Floor, C Block,lncome Tax Towers, Masab Tank,AC Guards, Hyderabad - 500 004, Telangana The Assessment unit, rncome Tax Department, Nationar e-Assessment Center, New Delhi, Room No.. 401, 2nd Floor, E_Ramp, Jawaharlal Nehru Stadium, New Dethi - i 1O 003. The commissioner of rncome Tax Appears, Nationar Faceress Appear centre, Delhi,Through the Principar chief commissioner of Income Tax NaFACDerhi. North Block, New Delhi - i 1O 001 One CC to SRI A,V.A S|VA KART|KEYA, Advocate tOpUCl One CC to Ms.J.SUN|THA (SR SC FOR TNCOM TAX) [OPUC] 5 ti 7 Two CD Copies BSK BS

HIGH COURT \ DATED:2210412026 * Lrl ss S! E 1 ct 7* o trJ ts ORDER WP.No.37110 of 2025 ALLOWING THE WRIT PETITION WITHOUT COSTS .,4 \.,.) * ,t r{ Ii,r,' \

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