Niranjan Kumar Jain vs. Deputy Commissioner Of Income Tax Circle 1(1)

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WP/14430/2023HC TelanganaHBHC01026257202318 November 2023Bench: P.SAM KOSHY,N.TUKARAMJI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed an application to implead a proposed respondent as respondent No.3 in the writ petition, finding it necessary given the challenge to the vires of Section 147-A of the Income Tax Act, 1961. The Court also allowed an application for amendment of the prayer in the writ petition, directing the petitioner to complete the amendment within ten days. Consequently, the matter was directed to be listed before an appropriate Bench with the relevant roster, taking into account the amended prayer and the challenge to the statutory provision. The interim order previously granted was extended until the next date of hearing. The substantive issue regarding the vires of Section 147-A was not decided on merits in this proceeding.

What were the facts?

The petitioner, represented by Mr. Prudhviraj Mattapally, filed a writ petition challenging the vires of Section 147-A of the Income Tax Act, 1961. An application (I.A.No.1 of 2026) was filed to implead a proposed respondent as respondent No.3, which was deemed necessary due to the challenge to the statutory provision. This application was allowed. Another application (I.A.No.2 of 2026) was filed seeking amendment of the prayer in the writ petition, which was also allowed, with the petitioner directed to carry out the amendment within ten days. The High Court directed the matter to be listed before an appropriate Bench with the relevant roster, considering the amendment and the challenge to the vires of Section 147-A. The interim order previously granted was extended until the next date of hearing.

What were the issues?

1. Whether the provisions contained in Section 147-A of the Income Tax Act, 1961, are ultra vires (beyond the powers of the legislature). Assessee's Contentions: The petitioner is challenging the constitutional validity of Section 147-A of the Income Tax Act, 1961, arguing that it is ultra vires. Specific arguments supporting this contention are not detailed in the provided text, but the nature of the challenge implies a question of legislative competence or violation of fundamental rights. Revenue's Contentions: No specific contentions for the revenue are recorded in the provided judgment extract. The focus is on procedural aspects and the continuation of the case.

Which sections of the Income-tax Act were involved?

Section 147-A

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Heard together (2 matters)

WP.No.14430 of 2023
WP.No.14430 of 2026

Read from the judgment's own cause title. This page is filed under one of them.

HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE No: WP.No.14430 of 2023

PROCEEDINGS SHEET Sl. No. Date ORDER OFFICE NOTE

16.09.2026 PSK,J & NTR,J Counsel for the petitioner: Mr.Prudhviraj Mattapally, learned

counsel representing Mr.Manmohan Dundu

I.A.No.1 of 2026

This application seeking to implead proposed respondent No.3 in the writ petition is taken-up.

Since challenge in the writ petition is to the vires of the provisions contained in Section 147-A of the Income Tax Act, 1961, impleadment of proposed respondent as respondent No.3 is necessary. In view of the same, we are inclined to allow the implead petition.

Accordingly, I.A. stands allowed. I.A.No.2 of 2026

This application seeking amendment of prayer in the writ petition is taken-up.

For the reasons stated in the affidavit filed in support of this application, this application is ordered.

Let amendment be carried out within a period of ten days. Contd..2/-

Transferred to i/o folder, before corrections, if any.

WP.No.14430 of 2026

Let the matter be listed for hearing before an appropriate Bench having roster in the light of amendment and challenge made to the vires of provisions contained in Section 147-A of the Income Tax Act, 1961.

Interim order granted earlier shall stand extended till the next date of hearing.

________

PSK,J

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NTR,J

Nvl

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