K.Satendra Kumar vs. The Commissioner of Income-Tax,

WP/11280/2010HC TelanganaHBHC01051936201002 February 2026Author: P.SAM KOSHY,NARSING RAO NANDIKONDA8 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition. The Court noted that the learned counsel for the petitioners had no objection to appearing before the authorities and contesting the case on merits, provided the respondents strictly followed the law. The learned Standing Counsel for the Income Tax Department also agreed to proceed strictly in accordance with the Income Tax Act and assured compliance with due procedure. In view of these submissions, the Court directed respondents 1 and 2 (the authorities who issued the proceedings dated 30.05.2008) to proceed further and conclude the proceedings strictly in accordance with the provisions of the Income Tax Act as early as possible. The petitioners were also directed to provide all necessary assistance and cooperation, including entering an appearance before the authorities if they wished to apprise them of the factual matrix. The interim relief granted on 10.06.2010 was vacated. No order as to costs was made.

What were the facts?

The petitioners, including K. Satendra Kumar and 16 others, filed a writ petition before the High Court for the State of Telangana at Hyderabad. They challenged the action of the Commissioner of Income Tax and the Tax Recovery Officer in issuing a notice dated 30-05-2008 and subsequently trespassing into their lands in Survey No. 103/15, located at Bandlaguda Khalsa Village, Hyderabad. The petitioners contended that these actions were taken without following due process of law, despite their representation dated 03-05-2010. They sought a declaration that the respondents' actions were illegal, arbitrary, and unconstitutional, and requested the removal of boards put up by the respondents. An interim protection order was granted on 10.06.2010, directing parties to maintain the status quo concerning the subject property.

What were the issues?

1. Whether the action of the respondents (Commissioner of Income Tax and Tax Recovery Officer) in issuing a notice dated 30-05-2008 and trespassing into the petitioners' lands in Survey No. 103/15, without following due process of law, is illegal, arbitrary, unconstitutional, and violative of fundamental rights? Assessee's Contention: The petitioners argued that the respondents' actions were illegal, arbitrary, unjust, unconstitutional, and against their fundamental rights. They specifically sought the removal of boards erected by the respondents and prayed for directions to prevent dispossession without due process. They relied on the principle of following due process of law. Revenue's Contention: The learned Senior Standing Counsel for the Income Tax Department stated that the notice was issued strictly in accordance with law and that further proceedings would also be conducted strictly in accordance with the provisions of the Income Tax Act. They had no objection if the writ petition was disposed of, provided the petitioners cooperated for an early conclusion of proceedings and the status quo order was vacated.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

13447 | HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 11280 OF 2010 Between: 1. K.Satendra Kumar, S/o. Late K.Appa Rao Business Rl/o. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 2. K.Shyarn Sunder Rao, S/o. Late K.Appa Rao Business Rl/o. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 3. Vikramathav Chakravarthy, S/o. Late K.Appa Rao Business Rlio. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 4. K.Ashoka Chakravarthy, S/o. Late K.Appa Rao Business Rl/o. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 5. K.Rama Rao, S/o. Late K.Appa Rao Business R/o. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 6. K.Lakshmana Rao, S/o. Late K.Appa Rao Business Rl/o. H.No. 226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. 7. K.Shiva Rao, S/o. Late K.Appa Rao Business Rlio. H.No.226, Syndanhama Road, Appa Rao Garden, Chooli, Madras - 600 012. (vide registered GPA dated 08-07-1994 registered as 8. Omer Bin Saleh, S/o. Saleh Bin Obaid Business Rl/o. H.No. 20-5-108, Shah Ali Banda, Hyderabad. 9. Mrs. Nikhat Tayabba, Wo. Nawaz Khan Household F/o. H.No. 8-4-85' Bandlaguda Khalsa Village District, Hyderabad. 10. Mrs. Razia Begum, Wo. Late Mohd. Sarwar Service R/o. H.No- 8-4-85, Bandlaguda Khalsa Village District, Hyderabad. 1 1 . Ms. Rukhsana Fatima, D/o. Mohd. Sanvar Household Rl/o. H.No. 8-4-85' Bandlaguda Khalsa Village District, Hyderabad. 12.Ms. Shabana, D/o. Mohd. Sarwar Household Fi/o. H.No.8-4-85, Bandlaguda Khalsa Village Distilct, Hyderabad. 13.Ms. Zaheda Begum, Dlo. Miza Abbas Baig Household FUo. H.No. 8-4-85, Bandlaguda Khalsa Village District, Hyderabad. 14.Ms. Sumayya Tabassum, D/o. Late Mohd. Faqruddin Household Fi/o. H.No. 8-4-85, Bahijlaguda Khalsa Village District, Hyderabad. 15.Edu Venugopal, S/o. E.Shankaraiah Agriculture Fl/o. H.No. 18-'13-18' Bandlaguda Khalsa Village District, Hyderabad. 16.Edu Ramesh, S/o. E.Shankaraiah Agriculture Rl/o. H.No.8-4-85, Bandlaguda Khalsa Village District, Hyderabad. 17.Farzana, D/o. Mohd. Fareeduddin Household R/o. H.No. 18-13-1122, lsmail Nagar, Hyderabad. (Petitioners 1-7 arc rep.by their GPA holder Sri EP.Soundara Rajan, S/o. Pakidas, aged 81 yrs, Occ business, Rl/o.H No.6-4-36'l/19, Anjaneyaswamy Colony, Secunderabad vide Registered GPA dated 08-07-'1994 registered as document No 407l1994) ...PETITIONERS AND 1 The Commissioner of lncome-Tax, Aayakar Bhavan, Basheerbagh, Hyderabad. The Tax Recovery Officer, Range - 16, Ministry of Finance, lncome{ax Department, Hyderabad. 3. Sri K.Narasimha Rao, S/o. K.Ramachandraiah No.3-5-9441223, Panchavati Mall, Narayanguda, Hyderabad. 4. Smt. K.Anasujamma, Rl/o. Bandlaguda Village, Chandrayangutta, Hyderabad. 5. Abbas Bin Hussain ,A1 Kaseri S/o.Hussain Al Kaseri, Aged 33 years, H. No. 1 8-1 3-1 321 1 122, lsmall Nagar, Bandlaguda, Hyderabad. Respondent No.5 is impleaded as per Court Order, dated 02.02.2026 vide l.A.No.1/2011 (WPMP No.34303 ot2O11l in W.P.No.11280 of 2010. ...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 declare the action of the Respondents 1 and 2 herein in issuing Notice in TRO-16/5R No. 173iSR. N-184/04-05 dated 30-05-2008 and consequently tress passing into the lands of the Petitioners herein in Survey No. No. 103/15, admeasuring .Acs 3, within the boundaries of North- Survey No. 103/1 5, South- Survey No. 103/1 , East- Survey No. 1O3/'15 and 30" wide road, and West- Survey No. 103/1 5, and land in Survey No. 103/1 5, admeasuring Acs. 0.26.2 guntas within the boundaries of North- Road 30 wide, South- Stirvey No. 103/1 , East- Survey No. 103/1 5 and West Survey No 103/1 5, situated at Bandlaguda Khalsa and Village, Charminar Mandal, Hyderabad, inspite of representation dated 03- 05-2010 by the Petitioners herein, without following the due process of law, as illegal, arbitrary, uniust, constitutional and against the Fundamental Rights as guaranteed by the constitution and consequenfly lo remove the board put up by 2 I the said Respondents by issuing appropriate writ, order or a direction one in the nature of Writ of Mandamus in the interest of justice. l.A. NO: 1 OF 2010(WPMP. NO: 14345 OF 2010) 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 1 and 2 herein to remove the Boards put up by them in the Petitioners land in survey No. 103/15, admeasuring Acs. 3, within the boundaries of N^orth: Survey No. 103/15, South: Survey No. 103/1, East: Survey No. 103/15 30 andnwide road, and West: Survey No. 'l 03/1 5, and land in Survey No. 103/'1 5, admeasuring Acs. 0.26.2 guntas within the boundaries of North: Road 30' wide, South: Survey No. 103/1, East: Survey No. 103/15 and West Survey No. 103/15, situated at Bandlaguda Khalsa and Village, Charminar Mandal, Hyderabad and further direct the Respondents 1 and 2 not to dipossses the petitioners herein without following due process of law pending disposal of the above writ petition otherwise the Petitloners will suffer irreparable loss and injury. Counsel for the Petitioner : SRI L.RAM SINGH, rep., SRI NAZTR AHMED KHAN counsel for the Respondents No.1&2 : SRI K.SUDHAKAR REDDY (sr.sc FoR tT)

The Court made the following: ORDER

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.l1280 OF 2010 02.02.2026 B etween K. Satendra Kumar and l6 others . . . Petitioners AND The Commissioner of Incorne Tax, Ayakar Bhavan, Bashecrbagh, Hyderabad and 3 others . Respondents ORDER, (per I lon hlc Sri Justice P.Sam Kosh)') Mr.l-.Rarn Singh, learned counsel representing IVIr. Nazir Ahrned Khan, learned counsel for the petitioners and Mr. K.Sudhakar Reddy', learned Senior Standing for the Income Tax Department lor respondent Nos. I and 2. Perused the record. Z. The prescnt writ petition has been liled seeking for the relief against respondent Nos.l and 2 so far as attachment notice that was issued on 3 0.05.2008 is concemed

2 -} I

The proceedings sheet shows that there has been an interim protection that was granted by the Bench healing the matter at the time of admission on 10.06.2010. The interim order was to the extent of a direction to the parties to maintain status quo as it exists so far as the subject property is concemed

Today, Mr. L.Ram Singh, leamed counsel appearing on behalf of the petitioners, do not have any problem in entering appearance before the authorities and contesting the case on merits, subject to the respondents strictly proceeding in accordance witlr law governing the field. In fact, the main relief sought lor by the petitioners also is so far as the respondents being requested for following the due process ol law

Leamed Standing Counsel for the Incorne Tax Department, on the other hand, does not have any objection in the event if the writ petition is disposed of and further submits that the notice itsell has been issued strictly in accordance with law and the further proceedings shall also be done strictly in accordance with the provisions of the Income Tax Act itself, subject to the petitioners providing necessary assistance and cooperation for the early

conclusion of the proceedings. He further submits that let the status quo be vacated on the said assurallce by the petitioners and the respondent authorities shall enstLre compliance ol' due procedure of law in conclusion of the proceedings under challenge in the present rvrit petition. This contention is not opposed by the Iearned counsel for the petitioners

In vieu, of the same, the present writ petition, at this stands juncture, stands disposed oldirecting respondent Nos.l and 2 i.e., the authorities concerned as on that date in-charge, who issued proceedings dated 30.05.2008, to proceed lurther and conclude the proceedings strictly in accordance with the provisions of the Income Tax Act as early as possible. The petitioners, in tum, are also directed to ensure that all necessary assistance and cooperation be provided, including entering appearance belore the authorities in case if they want to apprise the factual matrix of the case

With the aforesaid observation and direction, the writ petition is disposed of. Inrerim relief granted on 10.06.2010 also stands_vacated accordingly. There shall be no order as to costs. l

4 Consequently, miscellaneous petitions pending, if any, shall stand closed. /I// SD/.P.C.SULEKHA DEVI ASSISTANT REGISTRAR e SECTION OFFICER To, l.TheCommissioneroflncome.Tax,AayakarBhavan'Basheerbagh,

Two CD CoPies BSK m) Hyderabad.

The Tax Recovery Officer, Range - 16' Ministry of Finance' lncome-tax DePartment, HYderabad'

Of,e CC to SRI NAZIR AHMED KHAN' Advocate lOPUCl 4.oneCCtoSRIK.SUDHAKARREDDY,(STSCFoRINCoMETAX).toPUC] I I \ : I I I i I i ,! ii I

\ I HIGH COURT DATED:0210212026 o t HE S7A 1 6 JU|J 2026 ORDER WP.No.11280 of 2010 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I .Dt5o6r.s5-o.-1 I, 2: c. ). F\. .\) ,.1' ",\e a i $ 1 ta! \ o

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