Telangana High Court
Afia Rasheed Khan vs Union Of India on 19 August, 2024
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
WRIT PETITION No.20199 of 2024
ORDER (per Hon'ble SP,J)
Sri Kailash Nath P.S.S, learned counsel appears for the petitioner and Ms.Sapna, learned Junior Standing Counsel representing Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Department, appears for respondent Nos.2 and 4.
2. With the consent, finally heard.
3. The challenge is mounted in this petition to the order, dated 15.07.2024, (Annexure P-1), whereby, an application preferred by the petitioner, a partner of respondent No.3 under Section 138 (1) (b) of the Income Tax Act, 1961, has been rejected only on the ground that the petitioner failed to show that there exists any public interest in support of said application.
4. Learned counsel for the petitioner by placing reliance on the judgment of the Madras High Court in K.Muthukrishnan v. The Income tax Officer, Circle I, Erode Tow, Erode 1 submits that the petitioner being a partner of respondent No.3 was not required to show any public interest. Heavy reliance is placed on paragraph Nos.9 and 10 of the said order of the Madras High Court. During the course of hearing, it is agreed that the impugned order may be set aside and the 1 (2003) 264 ITR 766 2 respondents may be directed to reconsider the application of the petitioner by taking into account the aforesaid judgment of the Madras High Court.
5. In this view of the matter, the impugned order dated 15.07.2024 is set aside. Respondent No.2 shall consider the judgment of the Madras High Court and position of law and pass a fresh order, in accordance with law, expeditiously, preferably within thirty days. It will be open to the petitioner to file additional application in support of his application, which was rejected by the order dated 15.07.2024.
6. The Petition is disposed of, without expressing any opinion on merits of the case. No costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
_____________ Sujoy Paul, J _______________________________ Namavarapu Rajeshwar Rao, J Date: 19.08.2024 Sa/nvl