ITEM NO.23 COURT NO.
9 SECTION XII-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 33956/2025
[Arising out of impugned final judgment and order dated 29-08-2024
in WP No. 23573/2024 passed by the High Court for the State of
Telangana at Hyderabad]
ADIT (INT TAXN) 2 HYD & ANR. Petitioner(s)
VERSUS
DEEPANJAN ROY Respondent(s)
(IA No. 157270/2025 - CONDONATION OF DELAY IN FILING SLP & IA
No. 157271/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Date : 16-07-2025 This matter was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE J.B. PARDIWALA
HON'BLE MR. JUSTICE R. MAHADEVAN
For Petitioner(s) :
Ms. Madhulika Upadhyay, AOR
Mr. Navanjay Mahapatra, Adv.
Mr. Udayaditya Banerjee, Adv.
Mr. Keshav Thakur, Adv.
Mr. Susheel Tomar, Adv.
For Respondent(s) :
UPON hearing the counsel the Court made the following
O R D E R
1. Delay condoned.
2. Exemption Application is allowed.
3. Having heard the learned counsel appearing for the petitioners
– Revenue and having gone through the materials on record, we find
no good reason to interfere with the impugned order passed by the
High Court.
3. The Special Leave Petition is, accordingly, dismissed.
4. Pending applications, if any, shall also stand disposed of.
(VISHAL ANAND) (POOJA SHARMA)
ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
[ 3411 I
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY,THE TWENTY NINTH DAY OF AUGUST
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
WRIT PETITION NO: 23573 oF 2024
Between:
DEEPANJAN ROY, S/o. TARTT KUIVAR ROy, Aged about 49years,
9ccupqlion.Business Fi./o. Flat No5, Lakshmi Enciavel 34142, Ch, Snivali
Marg, T Nagar Chennai 6000'17 , lndia.pAN. AFXPRO234D Assessmerit
Year. 202!-21
-Rep by lts SPA Holder Uma Ramachandran D/o. Durga
Prasada Rao Aged about 75 Years, Occ. Business R/o. H No. E-9'6,
Sainikpuri, Secunderabad, Telangana.
...PET|T|ONER
AND
1. ADIT(lNT TAXN)-2.,HYD, Aaykar Bhawan, Opposite Lb Stadium, Basheer
Bagh, Hyderabad, Telangana, 500004 Telanqdna State.
2. T.he Principal Ctrief Commissioner of Incomelax Telangana and A p,
Hyderabad, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028,
Telangana
...RESPONDENTS
Petition under Article 226 of the Constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or direction more particularly one in the
nature of writ of Mandamus, declaring the impugned notice dated. o2l04l2oz4for
A.Y 2020-21 passed u/s 148A(d) of the Act vide DtN No. |TBA/AST/Fl14BA|2O24-
251106384287 5(1) and the consequential notice u/s 148 dated 02t0412024 vide
DIN No. ITBA/AST/S/148 112024-2511063843056(i), issued by the JAO(1st
respondent) instead ofNFAC (FAo-Faceless Assessment Authority),as void,
illegal, and contrary to the provisions of Income-tax Act and contrary to the
Principles of Natural Justice
Counsel for the Petitioner: SRl. THANNERU CHAITANYA KUMAR
Counsel for the Respondent: SRI VIJHAY K PUNNA (SENIOR SC FOR ITD)
The Court made the following: ORDER
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RA;IESHU/AR RAO
WRIT PETITION No.23573 of 2o24
ORDER (per Hon.'ble SP,J)
Sri T-CtLartalya Kumar, learned counsel, appears for the ltetitioner
ald Sri Vijhay K Punna, learned Senior Stalding Counsel for Income Tax
Department, :lppears for the respondents.
2 With the consent frnally heard.
i
3. Learned counsel for the parties fairly and jointly urge that the point
involved in this case is squarely covered by order passed by this Court in
I
w.P.No. 13353 of 2024 and batch and it may be allowed of in terms of the
said order.
I
4. In vicu of consensus arrived at, tJ:is Writ Petition is allowed in
terms of ordcr p,essed in W.P.No.13353 of 2024 and batch. The direction
contained in the said order shall apply mutatis mutandis to this case with
full force. No costs.
Intcrloc,rtory applications, if a-ny pending, shali also st:Lnd closed
I'
SD/. P.Ch. NAGABHUSHAMBA
ASSISTANT REGISTRAR
,TRUE COPY// \ -
SECTION OFFICER
To,
1 ADIT(lNT TAIIN)-2.,HYD, Aaykar Bhawan, Opposite Lb Stadium, Basheer
Bagh, Hyderacad, Telangana, 500004 Telangana State.
2 The Principal ,3hief Commissioner of Income Tax Telangana and A P,
Hyderabad, lT Towers, AC Guards, lt/asab Tank, Hyderabad 500 028,
Telangana
3 One CC to Stil. THANNERU CHAITANYA KUIVAR Advocate [OPUC]
4 One CC to SF:I. VIJHAY K PUNNA (SENIOR SC FOR ITD) [OPUC]
5 Two CD Copiers
KKS
re GJP \qr
