Smt. Radha Madhavi Perugu vs. The Assistant Commissioner of Income Tax

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WP/34787/2024HC TelanganaHBHC01067476202428 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 and notice. The Court has directed that there shall be an interim stay of the impugned order, referencing an order passed by the Hon'ble Supreme Court in Diary No. 2196 of 2026 and batch, decided on April 10, 2026. This indicates that the High Court is inclined to grant relief to the petitioner pending further consideration of the matter. The specific grounds for the stay are not elaborated beyond the reference to the Supreme Court's order, suggesting that the Court found prima facie merit in the petitioner's plea for an interim measure. The matter is listed along with a batch of similar cases.

What were the facts?

The petitioner, Smt. Radha Madhavi Perugu, has filed a writ petition before the High Court for the State of Telangana at Hyderabad challenging an order passed by the Assistant Commissioner of Income Tax (1st Respondent) under Section 148A(d) of the Income Tax Act, 1961, dated March 30, 2024. The petitioner also challenges a notice dated March 30, 2024, issued under Section 148 of the Act for the assessment year 2017-18. The petitioner contends that these actions are illegal, arbitrary, and passed in gross violation of natural justice without application of mind. The petition seeks a writ of mandamus to set aside these orders and notices. An interim application has also been filed seeking a stay on the operation of the Section 148 notice and consequential proceedings.

What were the issues?

1. Whether the order passed by the 1st Respondent under Section 148A(d) of the Income Tax Act, 1961, dated March 30, 2024, and the notice issued under Section 148 of the Act for the assessment year 2017-18, dated March 30, 2024, are illegal, arbitrary, and passed in gross violation of the principles of natural justice without application of mind? Assessee's Contention: The petitioner argues that the order and notice are illegal, arbitrary, and violative of natural justice, lacking application of mind. The petitioner seeks to set aside these actions. Revenue's Contention: The judgment does not record any specific contentions made by the revenue at this stage. The presence of the Junior Standing Counsel for Income Tax indicates representation, but their arguments are not detailed in this interim order.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

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: 34787 OF 2024 Between: Smt. Radha Madhavi Perugu, W/o. Sri Suresh Babu Perugu, aged about 53 years, Occ. Pvt. Employee, FIat No.501, Hilltons Crystal Apts., Srinagar Colony, Hyderabad - 500073. AND ...PETITIONER Centre, lncome Tax 2nd Floor, E-Ramp, 1. The Assistant Commissioner of Income Tax, Circle - 12(1), Aayakar Bhavan, Basheerbagh, Hyderabad - 500004. 2. Assessment Unit, National Faceless Assessment Department, I\,4inistry of Finance, Room No. 401, Jawaharlal Nehru Stadium, Delhi - 110 003. ...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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent u/s.14BA(d) of the Act, d1.30.03.2024 with DIN and Notlce No.ITBA/AST/F1148A12023- 2411063680820(1) and the notice dated 30.03.2024 issued under section 148 of the Act with DIN and Notice No.ITBA/AST/S/148-112023-2411063681054(1) for the assessment year

2017-18' as being i,egar, arbitrary and passed in gross vioration of principres of naturarjustice withort apprication of mind, and consequentry set aside the same. l.A. NO: 1 oF 2024 Petition under section 151 cpc praying that in the circumsrances stated in the affidavit fired in suplrort of the petition. the High court may be preased to suspend the operation of th,: notice issued by the 1.t Respondent u/s.148 of the Act, dt 30 03.2024 for the assessment ye 2017-18 with DrN and Notice No.lrBA/AST/s ri 4B-112023-2411063681054(1 ) and ail consequentiar proceedings thereto. Counsel for the petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: MS. BOKARO SAPNA REDDy (JR. SC FOR TNCOME TAX) The Court made the following: ORDER List along with batch. Meanwhire, there sha, be interim stay of the impugned order, in the right of the order granted by the Hon,ble Supreme court vide its order in Diary No.2196 ol 2026 and batch decided on 10.04.2026. To, //TRUE COPY' SD/. M. OSMAN ALI BAIG ASSISTANT REGISTRAR I\_- )- '' s(crroru oFFlcER 1. The Assistant Ciommissioner of lncome Tax, Circle - 12(1), Aayakar Bhavan, Basheerbagh, Fyderabad - 500004 a Assessment Urrit, National Faceless Assessment Centre, Income Tax Department, Mrnistry or r1119e no". ruo- +oi, F""ir""r:"i_ir;; Jawaharlal Nehru Stadium, Delhi - j.lO 003. The Section Officer, Writ D.B. Section, High Court for the State of Telangana, at Hyderabad. J

_' 4. The Section Officer, Posting Section, High Court for The State of Telangana, at Hyderabad. 5. One CC to Sri A. V. Raghu Ram, Advocate [OPUC] 6. One CC to Ms. Bokaro Sapna Reddy (Jr. SC for TNCOME TAX) IOPUCI 7. Two CD Copies TJ TKS *

HIGH COURT DATED: 071(t912026 ORDER WP.No.3478',7 of 2024 INTERIM ST,AY TWO DRAFTS a 1HE SIA16 21sEP M * D6.s itiiC'$0 dq JoI 2o * ::':':==r' I tq lqlza

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