SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
judgment-img

2025 Supreme(Telangana) 948

IN THE HIGH COURT OF TELANGANA 
P.Sam Koshy, Narsing Rao Nandikonda
Sri Sai Dhurga Balaji Health and Educational Welfare Society – Appellant
Versus
Income Tax Officer – Respondent


Advocates:
Advocate Appeared:
For the Appellant : KARAN TALWAR
For the Respondent: BOKARO SAPNA REDDY (Jr. SC FOR INCOME TAX)

ORDER :

P. SAM KOSHY, J.

Heard Mr. Karan Talwar, learned counsel for the petitioner, and Mr. J.V. Prasad, learned Senior Standing Counsel for Income Tax Department appearing on behalf of respondent Nos.1 and 2.

2. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India challenging the show-cause notice dated 16.04.2024 issued under Section 148 of the INCOME TAX ACT , 1961 (briefly ‘the Act’ hereinafter), the order dated 16.04.2024 issued under Section 148 A(d) of the Act, and also the show-cause notice dated 31.03.2024 issued under Section 148 A(b) of the Act.

3. The primary contention on behalf of the petitioner while assailing the impugned order and the show-cause notices was:

i. That the impugned proceedings initiated is without jurisdiction;

ii. That the impugned proceedings and the order under challenge is otherwise barred by limitation; and

iii. That the impugned order and the show-cause notices issued are in blatant violation of the principles of natural justice and also in violation of Article 14 and 19(1)(g) of the Constitution of India.

4. The facts of the case in nutshell, are that, the petitioner M/s. Sri Sai Dhurga Balaji Healt

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon telegram-icon
whatsapp-icon Back to top