M/s. Vani Navashakti Beedi Company vs. Principal Commissioner of Income Tax

PDF · subscribers
WP/22934/2025HC TelanganaHBHC01045343202525 August 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner sought permission to withdraw the instant Writ Petition. The learned counsel appearing for the revenue (Respondent Nos. 1 to 5) reported no objection to this request. Consequently, in view of the above, the High Court dismissed the Writ Petition as withdrawn. No order was made as to costs. Any pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, M/s. Vani Navashakti Beedi Company, filed a Writ Petition before the High Court for the State of Telangana at Hyderabad. The petition challenged an order passed by the Assistant Commissioner of Income Tax (2nd Respondent) under Section 143(3) of the Income Tax Act, 1961, dated February 14, 2025. It also challenged notices issued by the Assistant Commissioner (2nd Respondent) under Section 142(1) dated August 26, 2024, and by the Assessment Unit (4th Respondent) under Section 143(2) dated June 19, 2024, for the assessment year 2023-24. The petitioner contended that these actions were barred by limitation, without jurisdiction, and in violation of Sections 127, 144-B, and 143(2) of the Income Tax Act, 1961, and a Supreme Court judgment in Ajantha Industries Vs. CBDT.

What were the issues?

1. Whether the order passed by the 2nd Respondent under Section 143(3) of the Income Tax Act, 1961, dated February 14, 2025, and the notices dated August 26, 2024 (under Section 142(1)) and June 19, 2024 (under Section 143(2)) for the assessment year 2023-24 are barred by limitation, without jurisdiction, and in violation of Sections 127, 144-B, and 143(2) of the Income Tax Act, 1961, as well as the judgment in Ajantha Industries Vs. CBDT. Assessee's Contention: The petitioner argued that the impugned order and notices were barred by limitation, lacked jurisdiction, and violated specific sections of the Income Tax Act and a Supreme Court ruling. Revenue's Contention: The revenue (Respondent Nos. 1 to 5) reported no objection to the petitioner's request to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 142(1),Section 143(2),Section 127,Section 144-B

AI-generated summary — verify with the full judgment below

t- 0 [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IMONDAY, THE TWENTY FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22934 OF 2025 Between I M/s. Vani Navashakti Beedi Company, rep by its ltlanaging Partner, Mr. Chatla Sanjeev Kumar, 5-348/18, Vidyanagar Colony, Kamareddy-S03 I 1 1, Nizamabad District. .....PETITIONER AND 1. Principal Commissioner of lncome Tax, Hyderabad-2, Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) of Kothguda, Opp. Botanical Gardens, Serilingampally (M), Hyderabad-500 084, R R District 2. Assistant Commissioner of lncome Tax, Central Circle-3(1 ), Hyderabad. 3. Assistant Commissioner of lncome Tax, Circle-1 , Nizamabad. 4. Assessment Unit, lncome Tax Department, National e-Assessment Center, Room No.401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi-110 003 5. Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad '10-2-3, Room No,922. 9th Floor, 'TV BIock, lT Towers, AC Guards, Hyderabad-S00 004. 6. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg. New Delhi-'l '10 00'1. 7. State Bank of lndia, rep by its Manager, 1-2-14, Sircilla Road, Kamareddy-SO3 111 .....RESPONDENTS Petition Under Article 226 of the Constitution of India 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 setting aside the order passed by 2nd Respondent under Section 143(3) a a I I

+ of the lncome Tax Act, 1961 dated 14.2.2025, notice dated 26.8.2024 issued by the 2nd Respondent under Section 142(1) of the lncome Tax Act, 1961, notice dated 19.06.2024 issued by the 4th Respondent under Section 143(2) of the lncome Tax Act, 1961 for the assessment year 2023-24 as being barred by limitation, without .luriscliction and in violation of Sections 127, 144-B and 143(2) of the lncome Tax Act. 1961 as also the judgement of the Hon'ble Supreme Court in the case of Ajantha lndustries Vs. CBDT 1976(102) ITR 281 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 grant stay of all further proceedings, including any recovery, pursuant to the impugned order dated 14.2.2025 for the assessment year 2023-24, pending disposal of the Writ Pelition as otherwise the Petitioner will be put to severe loss and hardship. Petition Under Sr:ction 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court nray be pleased to grant suspension of thr-. bank attachment notice dated 28.7.2Ct25 issued by the 2nd Respondent to the 7th Respondent bank for recovery of the disputed tax in pursuance of the impugned order dated all further proceedings, including any recovery, pursuant to the impugned order dated 14.2.2025 for the assessment year 2023-24, pending ,Jisposal of the writ petition as otherwise the Petitioner will be put to severe loss ard hardship. a , a I I.A.NO:1 OF 2025 l.A.NO:2 OF 2025 Counsel for the Petitiorrer : SRI TARUN CHANDHA, ADVOCATE FOR SRI S,VIJAY ADITHYA Counsel for the Respondent Nos.1 to 5 : Ms J.SUNITHA (SR SC FOR INCOM TAX) Counsel for the Respondent No.6 : DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Resporrdent No.7 : -- The Court made the following ORDER

]'HE IION'BLI' 1'TII] CITIEI' .IT]STTCI,- SItI APAI{I]SII KT]]VIAIT SIN(;H ANI) THE HoN'I]Ltr SIII JT'STI(]Ii (;.M.N{()I{I TIDDIN \\'Rl1' PETI'I'ION Nti. 22934 <tl' 2025 ()t{I)E lt: Sri 'l'arun Chadha, learned counsel appears for Sri S. Vijay Adithya, learned counse I for petitioner l\,Is. J. Sunitha, learned Slanding CounseI fol Income-tax al)l)cars lbl rcsportdent Nos. I to 5 I t'his Writ Petition is flled rvith the follorvii.ru praver '-.....rvrit, order or direction settilg asidc the ordcr passed hy J"J Resp dent under Section 143(3) of tlre lncomc 'lax Act. 196I dated l-1.1.2025, notice dated 26.8.2024 issucd by the 2''d l{esponclcnt under Scction 142(l) of thc lucome Tar Act. I9(rl, noticc dated 19.06.2024 issucd bl' the 4'l' Rcsponderrt undcr Section 143(2) of thc Inconrc Tar Act. I 96 I l'or thc assessmcnt year 2023-24 as being lrarrcd b1, lirn itation. uithorrt-jrrrisdictiurr and in violatiol o1'Scctions ll7. l{-l-B tl l4i(l) of tlrc Irtcotttc tar Act. l96l as also thcludgrtrent L)f thc llon'ble Suprcrne Court in thc case ol' Ajantlra Industries Vs. CBD'l' []976( 102) lTIt 18 r 1." -1. I-carncd counsel 1br the petitioncr sccl(s pcmrission ol- this Court to r'i'ithdraw the instant Writ Petition. 4. [.carr.red colrnsel appearing lbr respondent Nos.l to 5 rcports no ()b.ie cl ion

5.

In vie,r of the above, the instant Writ petition is clisrnissed as withdrawn. There shall be no ordc-r a:i to costs. Misccllaneous applications,, il' any pending. shall stand c lrlscd. //TRUE COPYII ECTION OFFICER One CC to DEPUTY SOLICITOR GENERAL OF INDIA vocate [OPUC] One CC to SRI S VIJAY ADITHYA, Advocate [OPUC] One CC to I\/s J SUNITHA (SR SC FOR INCOIU TAX) Advccate [OPUC] Two CD Copies 2 \ To SA BS a 1 2 3 4 hL i ( ( SD/-M. NAGAMANI ^.$Yj=rsrRAR

I HIGH COURI' DATED:2510812025 ORDER WP.No.22934 of 2025 DISMISSING II{E W.P AS WITHDRAWN WITHOUT COSTS. 1tl !- '' ; 31 0tI ft[5 ;'I(.i i Dr:.spaTcrl g-O \1, I ( ,/ at I @, 1 4./'t

More judgments on Section 142(1)

All 17,244 judgments and leading authorities on Section 142(1) →

Recent GST High Court judgments

Search GST case law →