PASHA SHAIK vs. Assessment Unit

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WP/16214/2025HC TelanganaHBHC01032102202516 June 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not yet decided the substantive issues of the writ petition. Instead, the Court has ordered that the writ petition be listed along with a batch of similar cases. Pending the final decision, the Court has granted an interim stay of the impugned order. This interim relief is granted in light of an order previously passed by the Hon'ble Supreme Court in a related matter. The specific reasoning for granting the interim stay is not detailed, other than its reference to the Supreme Court's order. The merits of the petitioner's claims regarding the arbitrariness, illegality, and violations of constitutional and statutory provisions remain undecided at this stage.

What were the facts?

The petitioner, Pasha Shaik, a businessman, has filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated April 5, 2023, by the Income Tax Officer, Ward 1, Khammam, for Assessment Year 2019-20. The petitioner also challenges the consequential order passed by the Assessment Unit, National Faceless Assessment Centre, under Section 147 read with Sections 144 and 144B of the Act, dated November 28, 2024. The petitioner contends that these actions are arbitrary, illegal, and violative of constitutional provisions and statutory mandates. The High Court has listed the matter along with a batch of similar cases and granted an interim stay of the impugned order, referencing a Supreme Court order.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated April 5, 2023, for Assessment Year 2019-20, and the consequential order passed under Section 147 read with Sections 144 and 144B of the Act, dated November 28, 2024, are arbitrary, illegal, void ab initio, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and the provisions of Sections 148A, 149, and 151A of the Act, as well as CBDT circulars. Assessee's Contentions: The petitioner argues that the notice and the subsequent order are illegal and arbitrary. They contend that the actions violate fundamental constitutional rights, including the right to equality and the right to carry on business. Furthermore, the petitioner asserts that the proceedings are contrary to specific provisions of the Income Tax Act, namely Sections 148A, 149, and 151A, and also disregard relevant circulars issued by the CBDT. The petitioner also claims a violation of the principles of natural justice. Revenue's Contentions: No specific contentions for the revenue are recorded in the provided text.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 148A,Section 149,Section 151A

AI-generated summary — verify with the full judgment below

5 13447 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE SECOND DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 16214 OF 2025 Between: PASHA SHAIK, S/o. ABDUL KHADER SHAIK Aged about 55 years, Occupation Business, R/o. 9-1-1 56, Besta Bazar Khammam 507002 Telangana, lndia ...PETITIONER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 2. The lncome Tax Officer, Ward 1, Khammam/ lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam-50700.1 Telangana 3. Union of lndia, Represent by Secretary Ministry of Finance North Block, New Delhi-110 001 ...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 an appropriate writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS holding that the notice issued (JAO) by 2nd Respondent under section 148 Dated. 05.04.2023 vide DIN No. ITBA/ASTtsl148 112023- 2411051877283(1) for the Assessment Year 2019-20 and the consequential order passed by the 1st respondent uls. 147 r.w.s 144 read with section 1448 of the

6 lncometax Act [)ate of order 28.11.2024, DlN. trBA/AST/s/14712024- 2511070773386(1)for the Assessment year 2019-20, as arbitrary. illegal, bad in law, void ab initio, violation of principles of natural justice apart from violation of Articles 1+, 19 (1)(g) and 265 of constitution of lndia apad from being violative of provisions of section 148Aand s;ection 1 49 of the Act and also contrary to the circular issued by CBDT and provisions of section 'l 51A of the Act, and consequen y set aside the order passed by 1"t Respondent u/s. 147 r.w.s i44 read with section 144B of the lncome-tax Act Lrate of order 28.11.2024, DlN. lrBA/AST/s/14712024- 2511070773386(1) rbr the Assessment year 2019-2oand all consequential proceedings pursuant thereto Counsel for the Petitioner: SRt. THANNERU CHAITANYA KUMAR Counsel forthe Respondent Nos. 1to2: SRt KAMASANT SUDHAKAR REDDY, SENIOR,SC FOR INCOME TAX DEPARTMENT Counsel for the Respondent No. 3: SC FOR CENTRAL GOVERNMENT The Court made the following: ORDER List along with batch. Meanwhile , there shall be interim stay of the impugned order, in the light of the order gr,anted by the Hon'ble Supreme court vide its order in Diary No. 21 96 ol 2026 anrl batch decided on 10.04.2026 SD/- T.SREENIVASA REDDY ASSISTANT GISTRAB. //TRUE COPYii SECIION OFFICER To, '1 . The Assessmernt Unit, National Faceless Assessment Centre, lncome Tax Department, I\4inistry of Finance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - '1 10 003. 2. The lncome Tax Officer, Ward 1, Khammam/ lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam_507001 Telangana 3. The Secretary, Union of rndia, Ministry of Finance North Brock, New Dethit t0 001 4. The section orTicer writ Division Bench section High court for the state of Telangana, Hyclerabad

- 7 5. The Section Officer, Posting Section , High Court for the State of Telangana , Hyderabad 6. One CC to SRl. THANNERU CHAITANYA KUMAR Advocate IOPUCI 7. One CC to SRl. KAIVIASANI SUDHAKAR REDDY, SENTOR SC FOR TNCOME TAX [OPUC] 8. One CC to SC FOR CENTRAL GOVERNMENT [OPUC] 9. Two CD Copies BM TKS }V

8 2 DRAFTS HIGH COURT DATED: 0210912026 ORDER WP.No.16214 of 2025 INTERIM STAY oR1 HESIA 21 SEP z{ffi * Ar t ). .P 4 o f.'-, 1- ,tle l.r

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