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. 555 of 2026 DATED : 18.02.2026 Between:

Rain Cements Limited … Petitioner AND Union of India, Rep. by its Secretary, Ministry of Finance, New Delhi, and three others … Respondents

ORDER:

Sri Kailash Nath P S S, learned counsel appears for petitioner, virtually.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appears for respondent Nos.2 to 4.

2. This Writ Petition is filed with the following prayer:

“For the aforesaid reasons, it is prayed that this Hon’ble Court may be pleased to issue an appropriate writ or order or direction more in the nature of a writ of mandamus declaring the Respondent No.4’s failure to consider the Petitioner’s rectification application under Section 154 of the Income Tax Act, 1961, (Annexure P1 hereto) as being unreasonable, arbitrary and in violation of the provisions of the Income Tax Act, 1961 and Article 14, 19(1)(g) and 265 of the Constitution of India, 1950 and consequently direct Respondent No.4 to forthwith consider the Petitioner’s rectification application under Section 154 of the Income Tax Act, 1961.”

3. On 08.01.2026, the matter was adjourned at the request of the learned counsel for the Revenue. Reference is made to the said order passed by this Court. The same reads as under:

“Mr. S.Ravi, learned Senior Counsel representing Mr. Kailash Nath P.S.S., leaned counsel, appears for the petitioner.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department, appears for respondent Nos.2 to 4.

Petitioner contends that rectification application sent through email against the intimation dated 25.03.2016 under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) before the jurisdictional Assessing Officer on 16.06.2020 (Annexure- P1) has not yet been disposed of. Petitioner has taken a plea that the intimation dated 25.03.2016 was never served upon the petitioner and uploaded only on the portal on 24.01.2020. Its appeal has been rejected by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi on 31.01.2025 on the ground of limitation. The petitioner has also lost before the Income Tax Appellate Tribunal, “A” Bench, Hyderabad and thereafter, preferred two separate ITTAs before this Court vide ITTA Nos.241 and 246 of 2025, which have been admitted by order dated 30.12.2025.

Learned Senior Counsel for the petitioner has also referred to Section 154(7) of the Act and a decision of the Rajasthan High Court reported in the case of Harshvardhan Chemicals and Minerals Ltd. v. Union of India [(2002) 256 ITR 767] on the point that once the rectification application was filed within time i.e., by exclusion of the COVID period the Assessing Officer was bound to dispose it of in a reasonable time.

Petitioner has, however, not been able to explain as to why the petitioner has waited for five years in approaching this Court.

Learned Senior Standing Counsel for Income Tax Department is allowed three weeks’ time to seek instructions.

List the matter after three weeks.”

4. Today, when the case has been taken up, the learned counsel for the Revenue has produced before this Court a copy of Rectification order under Section 154 of the Income-tax Act, 1961, dated 30.01.2026. The same is placed on record.

5. The learned counsel for the petitioner submits that in view of Rectification order under Section 154 of the Income-tax Act, 1961, dated 30.01.2026, the instant Writ Petition may be disposed of as infructuous.

Accordingly, the instant Writ Petition is disposed of as infructuous. There shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand closed.

____________________________

APARESH KUMAR SINGH, CJ _____________________

G.M.MOHIUDDIN, J

18^th FEBRUARY, 2026.

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