Mrs. Sandhya Kondapally vs The Income Tax Officer

Telangana High Court

Mrs. Sandhya Kondapally vs The Income Tax Officer on 6 January, 2025

Author: G.Radha Rani

Bench: G.Radha Rani

           THE HONOURABLE SRI JUSTICE SUJOY PAUL

                               AND

            THE HON'BLE Dr. JUSTICE G. RADHA RANI

                WRIT PETITION No.219 of 2025

ORDER (per Hon'ble SP,J)

Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, for the respondents.

2. With the consent finally heard.

3. Learned counsel for the parties agreed that this petition may be disposed of in terms of order passed by a Coordinate Bench of this Court in W.P.No.25260 of 2024.

4. A Coordinate Bench of this Court in aforesaid W.P.No.25260 of 2024 recorded as under:

"6. The contention of the learned counsel for the petitioner so far as the 148 notice issued by the jurisdictional Assessing Officer not being in dispute by the learned Standing Counsel for the Department and also in the light of the aforesaid judgments rendered by this Court in the case of Kankanala Ravindra Reddy (supra 1) and in the light of the judgment of the Hon'ble Supreme Court in case of Ashish Agarwal (supra 2), we are of the considered opinion that the Assessing Authority in the course of deciding the petition under Section 220(6) of the Act, ought to have take a more pragmatic view and should had kept the recovery proceedings in abeyance, pending the appeal before the Appellate Authority.

7. For the aforesaid reasons, we dispose of the present Writ Petition at this juncture directing the Assessing Officer not to pursue with the recovery proceedings in terms of the impugned order dated 12.08.2024 till the appeal for the Assessment Year 2013-14 is finally decided."

5. In view of aforesaid order, this petition is disposed of by directing the Assessing Officer not to pursue the recovery proceedings in terms of the impugned assessment order till the decision of the appellate authority. The appellate authority shall make endeavour to decide the appeal expeditiously. It is made clear that this Court has not expressed any opinion on the merits of the case. No costs.

Interlocutory applications, if any pending, shall also stand closed.

________________ SUJOY PAUL, J _______________________ Dr. G. RADHARANI, J Date: 06.01.2025 Myk/Tsr