IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 40361 of 2025 Dated: 05.01.2026 Between:

Mohammed Kaleem Ullah …Petitioner and Principal Chief Commissioner of Income Tax, North Block, New Delhi, and another.

…Respondents

ORDER:

Learned counsel Ms. Himangini Sanghi appears for the petitioner.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department, appears for the respondents.

2. The present writ petition relates to the assessment year 2024-2025 wherein the petitioner, who is the assessee, has assailed the assessment order dated 22.12.2025 passed after his case was selected for scrutiny under the Computer-Assisted Scrutiny Selection (CASS) as per the notice under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as, “the Act”). In response to the notice dated 13.08.2025 issued under Section 142(1) of the Act, the petitioner requested to file the updated Income Tax Return (ITR) under Section 139(8A) of the Act, which was rejected and the Assessing Officer, however, proceeded with the assessment under Section 143(3) read wi