Mr. Venkat Ramgopal Nallapareddy (died) vs. The Income Tax Officer

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WP/28715/2024HC TelanganaHBHC01055330202429 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
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What did the High Court hold?

The High Court, in its interim order, has granted a stay on the impugned order. This decision is made in light of an order passed by the Hon'ble Supreme Court in Diary No. 2196 of 2026 and batch, decided on April 10, 2026. The court has directed that there shall be an interim stay of the impugned order pending further proceedings. The specific merits of the case regarding the legality and validity of the Section 14BA(d) order and the Section 148 notice have not been decided. The court has listed the matter along with a batch of similar cases. No specific finding on the issues raised has been made, as this is an interim order.

What were the facts?

This case involves a Writ Petition filed by Smt. N. Imalli Sagarika, representing her deceased husband, Mr. Venkat Ramgopal Nallapareddy. The petitioner is challenging an order passed under Section 14BA(d) of the Income Tax Act, 1961, dated March 29, 2024, and a notice issued under Section 148 of the same Act, also dated March 29, 2024. Both pertain to the Assessment Year 2017-18. The respondents are the Income Tax Officer, Ward 6(1), Hyderabad, the Principal Chief Commissioner of Income Tax, and the Assessment Unit, National e-Assessment Center, New Delhi. The petitioner seeks to declare these actions arbitrary, illegal, and void ab initio, violating principles of natural justice and constitutional provisions.

What were the issues?

1. Whether the order passed under Section 14BA(d) of the Income Tax Act, 1961, dated March 29, 2024, and the notice issued under Section 148 of the Income Tax Act, 1961, dated March 29, 2024, for Assessment Year 2017-18, are arbitrary, illegal, bad in law, void-ab-initio, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and Section 148A of the Income Tax Act, 1961. The Assessee's contentions (as indicated by the prayer in the writ petition): The petitioner argues that the impugned order and notice are illegal, arbitrary, and violative of statutory provisions and constitutional rights. They contend that the actions taken are contrary to the principles of natural justice and the specific provisions of Section 148A of the Act. The Revenue's contentions: The judgment does not record any specific contentions made by the Revenue at this stage, other than their role as respondents in the writ petition.

Which sections of the Income-tax Act were involved?

Section 14BA(d),Section 148,Section 148A

AI-generated summary — verify with the full judgment below

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SEVENTH 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: 28715 OF 2024 Between: Mr. Venkat Ramgopal Nallapareddy (died), Represented by his wife and legal heir, Smt. N. IMalli Sagarika, aged 59 years, Occ. Housewife, R:/o. Villa No.1.1 , Hill Ridge Villas, ISB Road, Gachibowli, Hyderabad - 500 032, Telangana. ...PETITIONER AND 1. The lncome Tax Officer, Ward 6(1), Hyderabad, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad Room No.. 922, gth Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - '1 '10 003. ,..RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of l\ilandamus or any other appropriate Writ, Order or Direction, declaring that the a. the order passed under Sec. 14BA(d) of the lncome Tax Act, i961, dated 29.03.2024, bearing DIN and Notice No.ITBA/AST/Ft148N2023-2411063612511(j), by the 1st Respondent, for the Assessment Year 2017 - 18,

b. the notice ssued under Sec. 148 of the lncome Tax Act. 1961, dated 29.03.2024, bearing DIN and Notice No.ITBtuAST/S/148-1/2023-2411063612830(1), by the 1st Respondent, for the Assessment Year 2017 - 18, as arbitrary, il egal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lnd a and Sec '148A of the lncome Tax Act, 1961, and to consequently set asile the same. l.A. NO: 1 OF 2024 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 stay all further proceedings, including any recovery, pursuant to the notice issued under Sec. 148 of the lncome '-ax Act, 1961 , dated 29.03.2024, bearing DIN and Notice No.. ITBA/AST/S/148_112023-2411063612830(1), by the 1st Respondent, for the Assessment Year 2C17 - 18, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Re:;pondents: Ms. B.SAPNA REDDY Sr. SC FOR INCOME TAX 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 grant,ed by the Hon'ble Supreme Court vide its order in Diary No.2196 oI 2026 and batch decided on10.04.2026. SD/. K.BHAVANI SWAMY ,TRUE COPY// 1. The lnconre Tax Officer, Ward 6(1), Hyderabad, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad Room No.. 922,91h Floor, 'B' Block, l.T.Towers, '10-2-3, AC) Guards, Hyderabad - 500 004, Telangana. ASSISTANTTREGISTm t \ , /.) SECTTON OFFICER To,

3.

The Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 4. The Section Officer, Writ DB Section, High Court for the State of Telangana at Hyderabad. 5. The Section Officer, Writ Posting Section, High Court for the State of Telangana at Hyderabad. 6. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate IOPUCI 7. One CC to Ms. B.SAPNA REDDY, Sr. SC FOR tNCO|VIE TAX IOPUCI 8. Two CD Copies BSR TKS

HIGH COURT DATED: 0710912026 ORDER WP.No.28715 o12024 INTERIM STAY [,i, 1s Ii 'r:i.)r, '',.Q-rr' __\:- ii.';ll s,' V^r9r,tttt' -r tt STAIE L J',-;::i:u" 2 DRAFTS rP 2ffi \\ cfice 1L_- = tllt9 iao trl

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