Summary: The court dismissed Smt. Pedaveeti Swathi's request about her tax evaluation. They suggested she take her case to the Income Tax Appellate Tribunal.
Smt. Pedaveeti Swathi asked the court to cancel a tax decision from 2025. This decision was about her taxes for the year 2016-2017. Swathi argued that the decision was unfair and not right.
"The petitioner wanted the order to be canceled because it went against Article 14 of the Constitution of India."
The court noticed that Swathi didn’t show up to push her appeal, even after getting five notices. She said the tax assessment was too late, but she didn’t bring the needed papers to prove it.
The court pointed out that Swathi's request was missing important papers, like the notice under Section 148 of the Income Tax Act. Without these, it was tough to consider her argument about the time limit.
The court, led by Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin, decided not to make a decision themselves. They said Swathi should go to the Income Tax Appellate Tribunal instead.
"The petitioner has another way to appeal before the Income Tax Appellate Tribunal."
Swathi can still take her case to the tribunal and present all her arguments there. If there’s a delay in filing the appeal, the tribunal might consider the time spent on this petition.
The court ended the case with no extra charges, closing any pending applications.
