I N THE HI GH COURT FOR THE STATE OF TELANGANA AT

HYDERABAD

THE HONOURABLE SRI JUSTI CE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTI CE SUDDALA CHALAPATHI RAO

WRI T PETI TI ON No.24576 of 2008

DATE OF ORDER : 28.11.2025

Between:

M/s. Hyderabad Race Club,

A Company registered under Section 25 of the

Companies Act, 1956,

Having its Registered Office at

Race Course, Malakpet, Hyderabad.

Represented by its Secretary Mr. B.Sridhar,

S/o. Sri B.Gowda,

Aged 50 years.

…Petitioner

AND

The Deputy Commissioner of Income Tax,

Circle 2 (2),

5^th Floor, Aayakar Bhawan,

Basheerbagh,

Hyderabad.

…Respondent

ORDER:

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. S.Ravi, learned Senior Counsel for the petitioner;

and Ms. J.Sunita, learned Senior Standing Counsel for Income Tax

Department appearing on behalf of the respondent.

2. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India challenging the second notice dated 03.10.2008, passed by the respondent under Section 148 of the Income Tax Act, 1961 (for short the ‘Act’) as illegal, arbitrary and contrary to the provisions of Section 147, 148 and 153(2) of the Act.

3. The facts of the case, are that, the petitioner filed its incom