ANIL KUMAR AGGARWAL vs. The Principal Commissioner of Income Tax-1

WP/32815/2025HC TelanganaHBHC01065159202503 December 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in its order dated 03.12.2025, addressed two interlocutory applications. Firstly, concerning I.A. No. 3 of 2025, the Court found that for the reasons stated in the accompanying affidavit, the petitioner was permitted to bring on record relevant material facts and documents in support of their challenge to the impugned tax recovery notice dated 12.11.2024. This application was accordingly disposed of. Secondly, regarding I.A. No. 2 of 2025, which was filed for amendment of the prayer in the Writ Petition, the Court noted that in view of the disposal of the Writ Petition itself vide a separate order passed on the same day, this application for amendment was closed. The Writ Petition itself was disposed of vide a separate order.

What were the facts?

The petitioner, Sri K. Rajasekhar (representing Sri Pareddy Rosi Reddy), filed Writ Petition No. 32815 of 2025 challenging a tax recovery notice dated 12.11.2024. The Income Tax Department (respondent Nos. 1 to 3) and the Deputy Solicitor General of India (respondent No. 4) were represented. The petitioner sought to bring on record relevant material facts and documents to support their challenge. An Interlocutory Application (I.A. No. 3 of 2025) was filed for this purpose. Another Interlocutory Application (I.A. No. 2 of 2025) was filed for amendment of the prayer in the Writ Petition. The High Court considered these applications.

What were the issues?

1. Whether the petitioner should be permitted to bring on record relevant material facts and documents in support of their challenge to the impugned tax recovery notice dated 12.11.2024? Assessee's Contention: The petitioner sought to introduce additional material to substantiate their challenge to the tax recovery notice. No specific provision was named, but the intent was to present a complete case. Revenue's Contention: The revenue, represented by Ms. Bokaro Sapna Reddy, Senior Standing Counsel, appeared and was present during the proceedings. No specific arguments against the application for bringing on record material facts were recorded. 2. Whether the prayer in the Writ Petition should be amended? Assessee's Contention: The petitioner sought to amend the prayer in the Writ Petition. No specific provision was named. Revenue's Contention: The revenue was present, but no specific arguments against the amendment application were recorded.

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA

MAIN CASE No: W.P. No. 32815 of 2025

PROCEEDING SHEET Sl. No. DATE ORDER OFFICE NOTE 05.

03.12.2025 HCJ (AKrS, J) & GMM, J

I.A. No.3 of 2025

Sri K. Rajasekhar, learned counsel appears for Sri Pareddy Rosi Reddy, learned counsel for petitioner.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appears for respondent Nos.1 to 3.

Sri B. Mukherjee, learned counsel appears for Sri N. Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.4.

For the reasons stated in the accompanying affidavit, the petitioner is permitted to bring on record relevant material facts and documents in support of his challenge to the impugned tax recovery notice dated 12.11.2024.

HCJ (AKrS, J) & GMM, J W.P.No.32815 of 2025 2 Sl. No. DATE ORDER OFFICE NOTE

Accordingly, the instant Interlocutory Application is disposed of. ____________

HCJ(AKrS, J)

_________ GMM, J I.A. No.2 of 2025

Sri K. Rajasekhar, learned counsel appears for Sri Pareddy Rosi Reddy, learned counsel for petitioner.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appears for respondent Nos.1 to 3.

Sri B. Mukherjee, learned counsel appears for Sri N. Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.4.

In view of disposal of the instant Writ Petition vide separate order passed today, the instant Interlocutory Application filed for amendment of the prayer in the present Writ Petition is closed. ____________

HCJ(AKrS, J) _________ GMM, J

HCJ (AKrS, J) & GMM, J W.P.No.32815 of 2025 3 Sl. No. DATE ORDER OFFICE NOTE

W.P. No.32815 of 2025 W.P. is disposed of. (vide separate order) kvni

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