Harilal Jamaplur vs. The Union of India

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WP/13110/2025HC TelanganaHBHC01025760202530 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the merits of the case. After some arguments were presented, the learned counsel for the petitioner prayed for the withdrawal of the writ petition. The petitioner sought liberty to prefer an appeal against the impugned order. The Court, acceding to the petitioner's request, dismissed the writ petition as withdrawn. The liberty sought by the petitioner to prefer an appeal against the impugned order was granted. Consequently, any pending miscellaneous applications were also closed. No costs were awarded.

What were the facts?

The petitioner, Harilal Jamaplur, filed a writ petition before the High Court of Telangana at Hyderabad. The petition challenged an Assessment Order dated March 27, 2025, passed by Respondent No. 2 (Income Tax Officer) under Section 143(3) read with Section 144B of the Income Tax Act for the assessment year 2023-2024. The petitioner also challenged the consequential Notice of Demand under Section 156 of the Act dated March 27, 2025, demanding a tax payment of Rs. 60,93,663/-. The petitioner sought to declare the assessment order illegal and arbitrary, violative of constitutional provisions and specific sections of the Income Tax Act, and contrary to CBDT Notification No. 18/2022. An interim application was also filed seeking a stay on further proceedings and recovery.

What were the issues?

1. Whether the Assessment Order dated March 27, 2025, passed under Section 143(3) read with Section 144B of the Income Tax Act for the assessment year 2023-2024 is illegal, arbitrary, and violative of Articles 14, 21, and 300-A of the Constitution of India, as well as provisions of Section 148A and 149 of the Act and CBDT Notification No. 18/2022. Assessee's Contention: The petitioner argued that the impugned Assessment Order and consequential demand notice were illegal, arbitrary, violative of constitutional rights, and contrary to statutory provisions and CBDT circulars. The petitioner sought to set aside the assessment order and all proceedings pursuant thereto. Revenue's Contention: The judgment does not record any specific contentions from the revenue respondents.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 148A,Section 149,Section 156

AI-generated summary — verify with the full judgment below

t. 13447 l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 13110 OF 2025 Between: ...PETITIONER AND 1 Harilal Jamaplur, S/o late Jahangir Aged. 54 years, Occ.. Milk Business, Rlo.12-14- 5218, Rama Corfstructions Apartments, Vinobha Nagar, Lalapet, Secunderabad 2 3 The Union of lndia, Rep by its Secretary to the Government Department of Revenue Ministry of finance lncome tax department, New Delhi 110 001. Office of the lncome Tax Officer, E-Ramp Jawaharlal Nehru stadium Delhi The Principal Chief Commissioner of lncome, E-Ramp Jawaharlal Nehru stadium Delhi 4. Assessment Unit, The National Faceless Assessment Centre, E-Ramp Jawaharlal Nehru stadium Delhi ,..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 an order or direction more particularly one in the nature of Writ of MANDAMUS By declaring that the impugned Assessment Order dated 27 103i2025 with DIN and Order No. ITBA/ASTSt143(3)12024-25t107512532s(1) passed by the Respondent No.2 U/Sec 143(3) RA// Section 144 B of the lncome Tax Act for the assessment year 2023-2024 as illegal, arbitrary, violative of Art 14, 21 and 300-4 of the Constitution of lndia and violative qf provisions of Section 148 A and 149 of the Act and also contrary to the circular issued by CBDT Notification No.'18/2022 dated 2910312022 under E-Assessment of lncome Escaping Assessment Scheme 2O22 and Consequentially to set aside the

i F Pt Assessment Order dated 2710312025 with DIN and Order No ITBA/AST/S/143(3)12024-2511075125329(1) passed by tl're Respondent No.2 U/Sec.1 3(3) RAfu Section 144 B of the lncome Tax Act for the assessment year 2023-2024 and all proceedings pursuant thereto including Notice of demand U/Sec.156 of the Act dated 2710312025 demanding to pay tai{ of Rs.60,93,663/-. lA NO: 1 OF 2025 Petition under Section 15'1 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 proceedings including recovery pursuant to the Assessment Order dated 27-03-2025 with DIN and Order No. lTBl\/ASTlSl143(3)12024- 2511075125329 (1) passed by the Respondent No2 U1Sec 143 (9) R/W Section 144 B of the lncome Tax Act for the assessment year 2023-2024 and notice of demand U/Sec. 156 of the Act daled 27-03-2025 demandrng payment of tax of Rs. 60,93,663/- within 30 days. Counsel for the Petitioqer : SRI G.RAVI CHANDRAN counser ror the Respondent No'1 'Sfl 3X5,Xt#fftli[,iro*, Dy.so.cEN Counsel for the Respondent No.2tp4 : Ms.B.SAPNA REDDY, SC for lT dept The Coqrt made the following: ORDER t. f

i THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION No.13110 OF 2025 ORDER: @er I lon'ble Sri Justice P.Sam Kosh!) After arguing for sometime, learned counsel for the petitioner prays for '*,ithdrawal of the instalt writ petition with the liberty to prefer an appeal against the impugned order. 2. As prayed for, the present writ petition stands dismissed as withdrawn with the liberty as sought for As a sequel, miscellaneous applications pending if any, shall stand closed. No costs. SD/. SRI V. HARI PRASAD EPUTY REGISTRAR //TRUE COPY// SECTION OFFICER To, 1 One CC to SRI G.RAVI CHANDRAN, Advocate. I UC] 2 One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndta), High Court for the State of Telangana at Hyderabad. IOPUC] 3 One CC to Ms.B.SAPNA REDDY, SC for lncome Tax Department [OPUC] 4. Two CD Copies. BSK SS fnq. b L I

I I HIGH COURT DATED:30 tO4t2O2S ORDER WP.No.13110 of 2O2S .DISMISSING THE WRIT PETITION WITHOUT COSTS 31 l-: -;,., c (r M 1 9 ,lutt ( 1 ,\ J o z .:),i .,., // -- ,:,/ * t. c '15 >r\ s\r(

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