Afia Rasheed Khan vs Union Of India
2024 Latest Caselaw 3258 Tel

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

(2003) 264 ITR 766

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