Sri Pappu Kalika vs. Union Of INDIA
Facts
The petitioner, Sri Paoolu Kalika, filed a writ petition before the High Court for the State of Telangana challenging an order passed by the 3rd Respondent (Income Tax Officer, Ward-50(1), Kolkata) under Section 148A(d) of the Income Tax Act, 1961, dated 27.08.2024. This order was followed by a notice issued under Section 148 of the Act, also dated 27.08.2024, for the assessment year 2018-19. The petitioner sought to set aside these orders and notices, alleging they were passed without jurisdiction, illegally, arbitrarily, and in gross violation of the principles of natural justice and without application of mind. An interim application was also filed seeking to suspend the operation of the notice issued under Section 148 and all consequential proceedings.
Held
The Court granted the petitioner's request to withdraw the writ petition. The petitioner sought liberty to file a case before the appropriate jurisdictional High Court. The Court granted this liberty. Consequently, the Writ Petition was dismissed as withdrawn. There was no order as to costs. Any pending miscellaneous applications were also closed.
Key Issues
1. Whether the order passed by the 3rd Respondent under Section 148A(d) of the Income Tax Act, 1961, and the subsequent notice issued under Section 148 of the Act for the assessment year 2018-19 are without jurisdiction, illegal, arbitrary, and passed in gross violation of the principles of natural justice and without application of mind? Petitioner's Contention: The petitioner argued that the order and notice were passed without jurisdiction, illegally, arbitrarily, and in violation of natural justice and application of mind. The petitioner sought to have these set aside. Respondents' Contention: The judgment does not record any specific arguments made by the respondents. However, the petitioner's counsel sought permission to withdraw the petition.
Sections Cited
Section 148A, Section 148
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD ' - ' (Special Original Juri iction) THUR AY, THE SEVENTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE 13447 I Centre, lncome Tax 2nd Floor, E-RamP' PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRiT PETITI ON NO: 282680F 2024 AND 1 Between: Sri Paoou Kalika, S/o. Sri Satyanarayan Kalika, aged about 38 years, occ.
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Charminar, HYderabad - 500002' ...PETITIONER Union of lndia, Ministry of Finance, Department of Revenue' North Block' New Delhi-1 '10001 , Rep. by its Secretary'
Assessment Unit, National Faceless Assessment il;;;fi;;l r'rrinibtrv of Finance' Room No' 401' lrrirniait Nehru St ium, Delhi - 1'10 003'
The lncome Tax Officer, ward-SO(1), lncome Tax office, Uttarapan complex' o's:ri,'triii[r.tiii bivic ientre, 2nit Floor, Kolkata -700054' ...RESPONDENTS Petition under Article 226 oI lhe 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 h
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Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.