Southern Power Distribution Company of Telangana Limited. vs. Assistant Commissioner of Income Tax

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WP/31287/2024HC TelanganaHBHC01060706202410 June 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 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 and notice. This interim relief is granted in light of an order previously passed by the Hon'ble Supreme Court in Diary No. 2196 of 2026 and batch, decided on 10-04-2026. The Court has directed that the writ petition be listed along with a batch of similar cases. No final decision on the merits of the case has been made at this stage; the court has only provided interim relief. The specific grounds for the Supreme Court's order that form the basis for this interim stay are not detailed in the provided text.

What were the facts?

The petitioner, Southern Power Distribution Company of Telangana Limited, has filed a writ petition before the High Court for the State of Telangana at Hyderabad. The petition challenges an order passed under Section 148A(d) of the Income Tax Act, 1961, dated 30-08-2024, and a consequent notice under Section 148 dated 30-08-2024, both issued by the Assistant Commissioner of Income Tax, Circle 3(1), Hyderabad. The petitioner contends that these orders are void, arbitrary, illegal, without application of mind, and without jurisdiction, violating Articles 14 and 265 of the Constitution of India. The petitioner seeks to set aside these impugned orders and notices. An interim stay of proceedings pursuant to the Section 148 notice was also sought.

What were the issues?

1. Whether the order passed under Section 148A(d) and the consequent notice under Section 148, issued by the Respondent No. 1, are void, arbitrary, illegal, without application of mind, and without jurisdiction, thereby violating Articles 14 and 265 of the Constitution of India? Assessee's Contention: The petitioner argues that the impugned order and notice are illegal and arbitrary, violating constitutional provisions. They seek to have these set aside. Revenue's Contention: The judgment does not record any specific arguments from the revenue at this stage. The matter is listed along with a batch of similar cases.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINTH 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 PETITIO N NO: 31287 OF 2024 Between: Southern Power Distribution Company of Telangana Limited., 6-1-50 Tsspdcl, Mint Compound Lakdikapul, Hyderabad 500063, Telangana, lndia Represented by its authorized signatory Mr. K. Sudha Madhuri, D/o. K. Venkat Rao, Aged 53, RYo' HYderabad ....PET,,.NER AND 1. Assistant Commissioner of lncome Tax, Circle 3(1), Hyderabad' 2. National Faceless Assessment Center, lncome-tax Department, New Delhi, lndia. .....RESPONDENTS Petition Under Articte 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 a writ, order, or direction, more particularly in the nature of a writ of mandamus declaring the order u/s. 148A(d) dated 30-08-2024 bearing DIN ITBAJAST/F/148N2024-25t1O68195769(1) and a consequent Notice under Section .148 dated 30-08-2024 bearing DIN ITBA/AST/S/148-112024-2511068198159(1) issued by the Respondent No. 1 as being void, arbitrary, illegal, and without application of mind and without jurisdiction and Violative of Articles 14 and 265 of the Constitution of lndia and consequently set aside the same.

|.A.NO:1 OF 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay all proceedings pursuant to the issuance of the Notice under Section 148 dated 30- 08-2024 bearing DIN ITBA/AST/S/148-112024-2511068198i59(1) issued by the Respondent No.1 . Counsel for the Petitioner : SRI M.NAGA DEEPAK Counsel for the Respondents : Ms. B.SAPNA REDDY, LEARNED SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT 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 granted by the Hon'ble Supreme Court vide its order in Diary No.2196 ol 2026 and batch decided on 10-4-2026. SD/- L.VIJAYA LAXMI ASSISTANT REGISTRAR ,TRUE COPY// SECTION OFFICER To 1. The Assistant Commissioner of lncome Tax, Circle 3(1), Hyderabad. 2. The National Faceless Assessment Center, lncome{ax Department, New Delhi, Ind ia. 3. The Section Officer, D.B Sectton, High Court for the State of Telangana at Hyderabad. 4. The Section Officer, Posting - Service, High Court for the State of Telangana at Hyderabad. 5. One CC to SRI M NAGA DEEPAK, Advocate [OPUC] 6. One CC to Ms B.SAPNA REDDY, SENTOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT, [OPUC] 7. Two CD Copies sA.O '^'Y?

HIGH COURT DATED: 2910912026 List along with batch. ORDER WP.No.31287 of 2024 INTERIM STAY. :)oU 130t1 M \\ s..\\ /.t ... 'f t r.t Q: ',1,,, * Da' '--l. ?t 61 \o E O,:

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