Telangana High Court
Mohammed Abdul Rehman vs The Income Tax Officer on 7 August, 2025
Author: P.Sam Koshy
Bench: P.Sam Koshy
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE
SUDDALA CHALAPATHI RAO
W.P.No.23353 OF 2025
ORDER:
(per Hon'ble Sri Justice P.Sam Koshy)
Heard Ms.Shaik Vaheeda Sushma, learned counsel for the
petitioner, Ms. Bokaro Sapna Reddy, learned Standing Counsel
for Income Tax Department appearing for respondent Nos.1 to 3
and Mr. K.L.N.Raghavendra Reddy, learned counsel representing
Union of India for respondent No.4. Perused the record.
2. The present writ petition has been filed assailing the order
dated 28.07.2025 in directing the petitioner to pay 20% of the
disputed demand, pending disposal of the appeal before the
Appellate Authority for the Assessment Year 2015-16.
3. The petitioner herein had filed statutory remedy of an
appeal under Section 246A of the Income Tax Act, 1961 (for
short, the 'Act') before the Appellate Authority. Along with the
Memo of Appeal, the petitioner had also preferred interim
protection so far as the recovery proceedings are concerned under
Section 220(6) of the Act. It is this application which stands
decided by the impugned order directing the petitioner for
payment of the amounts stated above.
4. The contention of the learned counsel for the petitioner is
that the Assessment Order dated 28.07.2025 itself, in the light of
the Division Bench of this Court in the case of Kankanala
Ravindra Reddy vs. Income Tax Officer 1, is not sustainable as
the notice under Section 148 was issued by the jurisdictional
Assessing Officer, whereas, as per the amended provision of the
Act, that ought to had been issued in the Faceless manner.
He further submits that the assessment of the petitioner themselves
carried out in a similar manner for the subsequent period was
already subjected to challenge before this Court for the Assessment
Year 2014-15 vide W.P.No.12348 of 2023 and the said writ
petition stood allowed vide order dated 07.11.2023. In the light of
the aforesaid two decisions, there is all likelihood of the appeal
pending before the Appellate Authority also having the same fate
of the Assessment Order not being maintainable and being set
aside.
(2023) 156 taxmann.com 178(TELANGANA)
5. In the light of the subsequent amendments brought in the
Act as also in the light of the decision rendered by the Hon'ble
Supreme Court in the case of Union of India & ors., v. Ashish
Agarwal and others 2, the Assessing Authority ought to had
granted interim protection to the Assessee till finalization of the
appeal which the Assessing Authority has not considered.
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 taken a more pragmatic view and should had kept the
recovery proceedings in abeyance, pending the appeal before the
Appellate Authority.
2022 SCC OnLine SC 543
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 28.07.2025 till the appeal for the Assessment Year
2015-16 is finally decided.
8. Considering the fact that the appeal was filed in the year
2024, we expect that the Appellate Authority shall take up the
appeal and decide the same at the earliest, preferably, within a
period of six (06) weeks from the date of receipt of a copy of this
order. There shall be no order as to costs.
Consequently, miscellaneous applications, pending if any,
shall stand closed.
__________________
P.SAM KOSHY, J
_________________________________
SUDDALA CHALAPATHI RAO, J
07.08.2025
Lrkm/Gnp
