Between v. Srinivas

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IVONDAY, THE TWENTY NINTH DAY OF APRILTWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAULANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.1 1+42, 11444, 11451. 11455, 11456, 11485.11512 11516 11517 1153111572 & 11581 0F 2024 WP NO: 11442 OF 2024 Between: Smt. Veena Venkata Karne, W/o. Sri K. V. Srinivas, Aged about 51 years,Occ. House Wife,7-1-7941403. DK Road, Ameerpet, Hyderabad Occ. House Wife,7-1-7941403. DK Road, Ameerpet, Hyderabad ..1"O=Or9I3"u* AND '1 . Assessment Unit, National Faceless Assessment Centre. lncome TaxDepartment, l/inistry of Finance. Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium. Delhi - 110 003.Department, l/inistry of Finance. Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium. Delhi - 110 003. 2. The lncome Tax Officer, Ward - 6(1), l.T. Towers, A.C. Guards. Masabtank,Hyderabad - 500004.Hyderabad - 500004. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448of the Act, dt.26.03.2024 with DIN No.|TBA/AST/5114712023- 2411063351379(1)for the Ay.2016-17, as arbitrary, illegal, bad in law, void ab initio, apart from beingviolative of provisions of section 14BA and section 1 49 of the Act and also contraryto the circular issued by CBDT and provisions of section 15'l A of the Act, andconsequently set aside the order passed by ['1 ]st Respondent u/s. 147 r.w.s 1448 ofthe Act, dt.26.03.2o24 with DIN No.|TBA/AST/5114712023-241106335'l 379(1) forlhe Ay.2016-17 and all consequential proceedings pursuant thereto lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be pleased to stay all further [proceedings, ]including [any ][recovery, pursuant ][to the ][order ][passed ][by]the 1st Respondent uls. [147 r.w.s 1448 ][of ][the Act, ][d|.26 ][03.2024 ][with ] No. ITBA/AST/S I [1 ]47 2023-2411 06335 [1 ][379( ][1 ]) [for ][the ][Ay ][201 ][6-1 ][7']Counsel for the Petitioner: SR! A. [V. ] Counsel for Respondents: Ms. [B. SAPNA REDDY, COUNEL ] SRI J. V. PRASADSC FOR INCOME TAX WP NO: 11444 OF 2024 Between: Sri Radhakrishna Gajavvada, S/o. Sri [Pandarinath, ][Aged about {i8 years, ][Occ]Business, 3-3-128, Civil Hospital Road, [Karimnagar ][505001] ..PETITION ER AND 1. Assessment Unit, National Faceless [Assessment Centre. ][lncomel ][Tax]Department, Ministry of Finance, Room [No. ][4O1 ],2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi ['l ][10 003.]Department, Ministry of Finance, Room [No. ][4O1 ],2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi ['l ][10 003.]2. The lncome Tax Officer,, Ward 2, [Aayakar Bhavan, ][Near Natraj ][rheatre,]Karimnagar - 505001 Karimnagar - 505001 ...RES'.NDENTS Counsel for Respondents: Ms. [B. SAPNA REDDY, COUNEL ] SRI J. V. PRASADSC FOR INCOME TAX WP NO: 11444 OF 2024 Between: Sri Radhakrishna Gajavvada, S/o. Sri [Pandarinath, ][Aged about {i8 years, ][Occ]Business, 3-3-128, Civil Hospital Road, [Karimnagar ][505001] ..PETITION ER AND 1. Assessment Unit, National Faceless [Assessment Centre. ][lncomel ][Tax]Department, Ministry of Finance, Room [No. ][4O1 ],2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi ['l ][10 003.]Department, Ministry of Finance, Room [No. ][4O1 ],2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi ['l ][10 003.]2. The lncome Tax Officer,, Ward 2, [Aayakar Bhavan, ][Near Natraj ][rheatre,]Karimnagar - 505001 Karimnagar - 505001 ...RES'.NDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that ][in ][the]circumstances stated in the affidavit filed [therewith, ][the ][High ][Court ][may ][be]pleased to pass an order or direction, especially one in the nature of MANDAMUS holding that the order [passed ]by [Respondent ][uls. ][147 ][r.w.s ][144 r.w.s]1448 of the Act, dt.2211212023 with DIN [No ] 24t1058986796(1) for the Ay.2015-16, [as ][arbitrary, illegal. ][bad ][in ][law, void ][ab]initio. apart from being violative of [provisions ][of ][section ][148A ][and section 149 of]the Act and also contrary to the circular [issued by CBDT ][and ][provisions ][of ][section]'151A of the Act, and consequently set aside the order passed by 1sl Respondentu/s. 147 r.w.s 144 r.w.s 1448 of the [Act, ][dt.2211212023 ][with ] [No]ITBA/AST/S/14712023-2411058986796(1) [for the Ay ][.2O15-113 ][and ][all]consequential [proceedings pursuant thereto,] lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ]that [in ]the [circumstances stated ][in]the affidavit filed in support of the [petition, ]the High Court [may ][be ][pleased ][to ][stay]all further proceedings, including [any ][recovery, pursuant ][to ][the ][order passed ][by] the ['1st ]Respondent uls. 147 r.w.s 144 r.w.s 1448 of the Act, dt.2211212O23 with Dl N No: ITBA/AST I S I 1 47 I 2023-2411 058986796( 1 ) for the Ay.201 5-.1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11451 OF 2024 Between: Sri Pushkar Jaiswal Sirosia, S-/,0Sri S. Kiran Jaiswal, Aged about 28 years,Occ Advocate, 13- 6- 431115,Monghal Nagar, Langarhouse, Golconda,Hyderabad - 500008. .,.PETITIONER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, fi/inistry of Finance, Room No. 4O1 ,2nd Floor, E- Ramp.Jawaharlal Nehru Stadium, Delhi - 110 003.Department, fi/inistry of Finance, Room No. 4O1 ,2nd Floor, E- Ramp.Jawaharlal Nehru Stadium, Delhi - 110 003.2. The lncome Tax Officer, Ward - 7(1), Signature Towers, Opp BotanicalGardens' Kondapur' Hyderabad - 500084 Gardens' Kondapur' Hyderabad - 500084 ...REspoNDENrs Petition under Article 226 of the Constitution of lndia praylng that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFIVIANDAIVUS holding that the order passed by 1 Respondent uls. 147 r. w. s 1448of the Act, dt.20.03,2024with DIN No ITBA/AST/S/'14712023-2411063005477(1)for the Ay. 2018- 19, as arbitrary, illegal, bad in law, void ab initio, apart from beingviolative of provisions of section 148A and section 149 of the Act and also contraryto the circular issued by CBDT and provisions of section 151A of the Act, andconsequently set aside the order passed by ['l ]st Respondenl uls. 147 r. w. s 1448of the Act, dt 20 03. 2024 with DIN No ITBA/AST/S/14712023- 2411063005477(1)for the Ay. 2O18- 19 and all consequential proceedings [pursuant ]thereto lA NO: 1 OF 2024 lA NO: 1 OF 2024 Petition under Section ['1 ]51 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court [may ]be [pleased to ][stay]all further proceedings, including any recovery, [pursuant ]to the order [passed ][by]the 1st Respondent uls. 147 r. w. s'1448 of the Act. dt.20.03. [2024 ][with ] NoITBA/AST/S 114712023- 2411063005477(1) fo( the Ay. 2018- [19.]Counsel for the Petitioner: SRI [A. V. RAGHU ]RAM Counsel for Respondents: SRI vIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11455 OF 2024 Between: t\//s. Vision Tekniks, Plot No.208/10, Seclor 3, Phase 2. Street No.4, [lDA.]Cherlapalli, Hyderabad [- ]500051. Rep. by its Partner, Sri [IVohit Bathineni, S/o.]sri PB venkatesh ..PETrroNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, tVlinistry of Final-pe. Room No. [4O1 ].2nd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi [[- ]]110 003.Department, tVlinistry of Final-pe. Room No. [4O1 ].2nd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi [[- ]]110 003. [[- ]]2. The lncome Tax Oflicer, Ward [- ]15(1), l.T. Towers, A.C. Guards. lr/asabtank,Hyderabad - 500004. Hyderabad - 500004. ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order [passed ]by 1st Respondent u/s. 147 r.w.s 144r.w.s 1448 of the Act, dt.1510312024 with DIN No. ITBA/ASTisl147l2O23-2411062721106(1) for the Ay.2016-17, as arbitrary, illegal, bad in law, void abinitio, apa( from being violative of [provisions ]of section 14BA and sectton ['149 ]ofthe Act and also conlrary to the circular issued by CBDT and [provisions ]of section15'1A of the Act, and consequently set aside the order [passed ]by 1st Respondentu/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.1510312024 with DINNo.|TBA/AST/5114712023-2411062721106(1) for the Ay2016-11' and allconsequential proceedings pursuant thereto, lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings, including any recovery, [pursuant ]to the order [passed ]bythe lst Respondent u/s. 147 r.w.s ['144 ]r.w.s 1448 of the Act, dt.15l(t312O24 [with]DIN No: ITBA/AST I S I 1 47 I 2023-241 1 0627 21 [1 ]06( 1 ) for the A),.20 [1 ]6- [1 ][7]Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. B. SAPNA REDDY, COUNEL FOR SRI J. V. PRASADSC FOR INCOME TAX WP NO: 1'1456 OF 2024 Between:Sri Nageswararao Pendela, S/o. Sri Narayana, Aged about 63 [years, ]Occ.Business, 12-10. Huzurnagar, Nalgonda [- ]508204. ...pETtTtoNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome [Tax]Department, t\ilinistry of Finance. Room No. [4O1 ],Znd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi - 110 [O03.]Department, t\ilinistry of Finance. Room No. [4O1 ],Znd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi - 110 [O03.]2. The lncome Tax Officer, Ward [- ]1, Near Rail Under Bridge, Nalgonda [-]5o8oo 1 ' 5o8oo 1 ' ...RESP.NDENTS Counsel for Respondents: Ms. B. SAPNA REDDY, COUNEL FOR SRI J. V. PRASADSC FOR INCOME TAX WP NO: 1'1456 OF 2024 Between:Sri Nageswararao Pendela, S/o. Sri Narayana, Aged about 63 [years, ]Occ.Business, 12-10. Huzurnagar, Nalgonda [- ]508204. ...pETtTtoNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome [Tax]Department, t\ilinistry of Finance. Room No. [4O1 ],Znd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi - 110 [O03.]Department, t\ilinistry of Finance. Room No. [4O1 ],Znd Floor, E-Ramp.Jawaharlal Nehru Stadium, Delhi - 110 [O03.]2. The lncome Tax Officer, Ward [- ]1, Near Rail Under Bridge, Nalgonda [-]5o8oo 1 ' 5o8oo 1 ' ...RESP.NDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be]pleased to pass an order or direction, especially one in the nature of WRIT OFIvIANDAMUS holding that the order [passed ]by [1st Respondent ][u/s. ][147 ][r.w.s 1448]of the Act, dt.26.O3.2O24 with DIN No.|TBA/AST/5114712023- [2411063371972(1)]for the Ay.201B-19, as arbitrary, illegal, [bad ][in ][law, void ][ab initio, ][apart ][from ][being]violative of [provisions ]of section 14BA and [section ][149 ][of the Act and also contrary]to the circular issued by CBDT and [provisions ]of [section ][1 ][51A ][of the ][Act. ][and]consequently set aside the order [passed by 1st Respondent ][u/s. ][147 ][r.w.s ][1448 ot]the Act,dt 26.O3.2O24 with DIN No.|TBA/AST/5114712023-2411063371972(1) [for]the AY.2018-19 and all consequential [proceedings pursuant thereto] lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed in support of the [petition, ][the ][High ][Court ][may ][be ][pleased ][to ][stay]all further proceedings, including any [recovery, pursuant ][to ][the ][order passed ][by]the 1st Respondent uls. 147 [r.w.s 1448 ][of ][the ][Act, ][dt.26 ][-O3 ][-2024 ][with ] No. ITBtuAST/ S I [1 ]47 I 2023 [-24 ] 06337 [1 ][97 ][2(1 ]) [fo ][r ][the ][Ay.2O ][1 ] [1 ][9]Counsel for the Petitioner: SRI [A. ][V. ] Counsel for Respondents: SRI SENIOR SC FOR INCOME WP NO: 11485 OF 2024 Between:Sri Abhishek Reddy Baddam, [S/o. Sri Chandra ][Shekar ][Reddy Baddam, ][qged]about 39 years, Occupation. [Private Service, ][Villa ][No.61 ][. ]{tf91 -SiteGundlapochampalli. [Kompally. ][Quthbullaput ][Hyderabad - ][500^014..Rep ][']by his GPA and [father, ][Sri ][Chandra Shekar Reddy Baddam, ][S/o. ][Narsa]Reddv..PETITIONERSri Abhishek Reddy Baddam, [S/o. Sri Chandra ][Shekar ][Reddy Baddam, ][qged]about 39 years, Occupation. [Private Service, ][Villa ][No.61 ][. ]{tf91 -SiteGundlapochampalli. [Kompally. ][Quthbullaput ][Hyderabad - ][500^014..Rep ][']by his GPA and [father, ][Sri ][Chandra Shekar Reddy Baddam, ][S/o. ][Narsa]Reddv..PETITIONER (l AND 1The lncome Tax Officer (lnt Taxn) - 1, Aayakar Bhavan, Basheercagh,Hyderabad - 500004.Hyderabad - 500004. 2Assessment Unit. National Faceless Assessment Centre, lncome TaxDepartment, Room No.40'1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi.Department, Room No.40'1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi. JThe Assistant Commissioner Of lncome Tax, Circle 1,, 6-2-1 5613', SubhashNagar' Nizamabad- 503002 Nagar' Nizamabad- 503002 (l AND 1The lncome Tax Officer (lnt Taxn) - 1, Aayakar Bhavan, Basheercagh,Hyderabad - 500004.Hyderabad - 500004. 2Assessment Unit. National Faceless Assessment Centre, lncome TaxDepartment, Room No.40'1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi.Department, Room No.40'1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi. JThe Assistant Commissioner Of lncome Tax, Circle 1,, 6-2-1 5613', SubhashNagar' Nizamabad- 503002 Nagar' Nizamabad- 503002 ...RESpoNDENrsPetition under Article 226 of the Constitution of lndia prayinq that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAIVUS holding that the draft-order passed by'1st Respondent u/s. 144C(1)of the Act. dt.18.O3.2024 with DIN and Order No.ITBAiAST/Fl144Cl2O23-2411062799837(1) for the Ay.2015-16, as arbitrary, illegal, bad in law, void abinitio, apart from being violative of provisrons of section 148A and serction 149 ofthe Act and also contrary to the circular issued by CBDT and provisions of section1514 of the Act, and consequently set aside the draft order passed by IstRespondent u/s. 144C(1) of the Act, dt.18.O3.2024 with DIN and OrderNoITBA/AST/F1144Cl2O23-2411062799837(1) for the Ay.2O15-16 and allconsequential proceed ings pursuant thereto lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, pursuant to the draft order passed by 1st Respondent u/s.144C(1) of the Act, dt.18.O3.2024 with DIN and Order No.ITBA/AST/Ft144Cl2O23-24/ 1 0627 99837 (1 ) lor the Ay.20 1 5-'1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNASENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11512 OF 2024 Between: Sri Balasaidi Reddy Yeredla, S/o. Sri Koti Reddy Yeredla, Aged about 48years.Occ. Business, 30-191, Beside Vijaya Garden, Eduluguda, Miryalguda,Nalgonda - 508207 ..-PETTT.NER AND 1. Assessment Unil, National Faceless Assessment Centre. lncome TaxJawaharlal Department, Nehru Ministry Stadium, of Finance, Room Delhi - 110 003.No. 401 , 2nd Floor, E-Ramp.Jawaharlal Department, Nehru Ministry Stadium, of Finance, Room Delhi - 110 003.No. 401 , 2nd Floor, E-Ramp. 2. The lncome Tax Officer, Ward - 1, Near Rail Under Bridge, Nalgonda -508001.508001. Petition under Articte 22O of the Constitution of lndia trrri,ffT:i',fll:circumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially. one in the nature of WRIT OFMANDAIVUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448of the Act, dt.18.o3.2o24 with DIN No.trBA/AST/st14zt2o23- 24t1o628ss623(1)for the Ay.2015- 16, as arbitrary, ill_ggal, bad rn law, void ab initio, apart from beingviolative of provisions of section 14BA and section l49 of the Act and also contraryto the circular issued by CBDT and provisions of section j 51A of the Act, andconsequently set aside the order passed by 1st Respondenluls. 141 r.w.s 144B ofthe Act. dt.18.03.2024 with DIN No.|TBA/AST/91147t2023-24t1O62855623(1) forthe Ay.20'1 5-16 and all consequential proceedings pursuant thereto lA NO: 1 OF 2024 Petition under Section ['l ]51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent. uls.147 r.w.s 1448 of the Act. dt. 1|8.03.2024 with DINNo. ITBA/AST/S I 1 47 I 2023-24 I 1 06285 5623(1 ) for the Ay.2O't 5- 1 6the affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent. uls.147 r.w.s 1448 of the Act. dt. 1|8.03.2024 with DINNo. ITBA/AST/S I 1 47 I 2023-24 I 1 06285 5623(1 ) for the Ay.2O't 5- 1 6 lA NO: 1 OF 2024 Petition under Section ['l ]51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent. uls.147 r.w.s 1448 of the Act. dt. 1|8.03.2024 with DINNo. ITBA/AST/S I 1 47 I 2023-24 I 1 06285 5623(1 ) for the Ay.2O't 5- 1 6the affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent. uls.147 r.w.s 1448 of the Act. dt. 1|8.03.2024 with DINNo. ITBA/AST/S I 1 47 I 2023-24 I 1 06285 5623(1 ) for the Ay.2O't 5- 1 6 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11516 OF 2024 Between: I\/rs. Meraj Unnisa Begum, D/o. Mr. A/ohammed Ashraf, Aged about 2gyears,Occ. House Wife, 19-4-2781161A, R R fMill, l\ilir Alam Tank, Tadban,Hyderabad - 500080 ...pE.roNERAND 1.The lncome Tax Officer, Ward - 7(1). Signature Towers, Opp. BotanicalGardens, Kondapur, Hyderabad - 500084.Gardens, Kondapur, Hyderabad - 500084.2.Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, lvlinistry of FinanceRoom No. 401, 2nd Floor, E Ramp, JawaharlalNehru Stadium, Delhi-1 1 0O03Department, lvlinistry of FinanceRoom No. 401, 2nd Floor, E Ramp, JawaharlalNehru Stadium, Delhi-1 1 0O03 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [prayinE ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 144of the Act, dL27.03.2024 with DIN No.|TBA/AST/5114712023- 2411063485987(1)for the Ay.2015-16, as arbitrary, illegal, bad in law, void ab initio, apart frombeing violative of provrsions of section ['148A ]and section 149 of the Act and alsocontrary to the circular issued by CBDT and [provisions ]of section 15/ A of theAct, and consequently set aside the order [passed ]by ['1 ]Respondentu/s. 147 r.w.s144 0f the Act, dr.27.03.2i24 wirh DIN No.|TBA/AST/St147l2o23-2411063485987(1) 'for the Ay.2015- 16 and all consequential [proceedings]pu rsua n t thereto lA NO: ['l ]OF 2024 Petition under Section 151 CPC praying that in the circumstzrnces statedin the affidavit filed in support of the petition, the High Court may be [pleased ]tostay all further proceedings, including any recovery, [pursuant ]to the order [passed]by the Ist Respondent uls. 147 r.w.s 144 of the Act, d1.27.03.2024 with DINNo:1 TBA/ASTlsl147 12023-2411063485987(1 ) for the Ay.20 [1 ]s-1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11517 OF 2024 Between: Sriramoju Laxmana Chary (HUF)., Rep.. by coparcener/representative, SriSriramoju Srinivas. S/o. Late Sriramo.ju Laxmana Chary. 4-4-100, Tilak Road.Karimnagar 5o5ool ..PETrroNER AND 1 . Assessment Unit., National Faceless Assessment Centre. lncome TaxDepartment. Ministry- of Finance. Room No. 401 ,2nd FlOor. E-Ramp.Jawaharlal Nehru Stadium. Delhil 10 003.Department. Ministry- of Finance. Room No. 401 ,2nd FlOor. E-Ramp.Jawaharlal Nehru Stadium. Delhil 10 003.2. The lncome Tax Officer., Ward 2. Aayakar Bhavan, Near Natraj Theatre.Karimnagar - 505001 Karimnagar - 505001 ...REspoNDENTs Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction. especially one in the nature of WRIT OF ..PETrroNER AND 1 . Assessment Unit., National Faceless Assessment Centre. lncome TaxDepartment. Ministry- of Finance. Room No. 401 ,2nd FlOor. E-Ramp.Jawaharlal Nehru Stadium. Delhil 10 003.Department. Ministry- of Finance. Room No. 401 ,2nd FlOor. E-Ramp.Jawaharlal Nehru Stadium. Delhil 10 003.2. The lncome Tax Officer., Ward 2. Aayakar Bhavan, Near Natraj Theatre.Karimnagar - 505001 Karimnagar - 505001 ...REspoNDENTs Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction. especially one in the nature of WRIT OF tvANDAMUS holding that the order passed by rs'Respondent u/s. 147 r.w.s 144r'w's 1448 of the Act, dt.14.02.2024 wfth DrN No rrBA/AST/sr147r2o23-2411060915987(1) to( the Av.2019-20. as arbitrary. illegal. bad in law, void abinitio, apart from being violatrve of provisions of section .l4BA and section 149 ofthe Act and also contrary'to the circular issued by cBDT and provisions of section151A of the Act. and consequen y set aside the order passed by l,' Respondentu/s. 14.7 r.w.s 144 r.w.s i44B of the Act. dt.14.02.2024 with DrNNo.lrBA/AST/s|147t2o23-24l10609 15987(1) for the Ay.2019-20 and ailconsequential proceedings pursuant thereto. lA NO: 1 OF 2024 Petition under Section ['1 ]51 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.14.02.2024 withDl N No. ITBA/A ST / S I 1 47 I 2023-2411 0609.1 598 7( I ) fo r rhe Ay.2O 1 9 _2OCounsel for the Petitioner: SRI A. V. RAGHU RAMCounsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11531 OF 2024 Between: Mrs. lvloira Hussainy Muneer Khan., W/o. Mr. lVluneer Ahmed Khan. Aoedabout 59 years. Occ. House Wife.. 10-S-3/C. l\rtasabtank. Hyderabad 5000i8....PETITIONER AND 1.The lncome Tax Officer., Ward 7(i), Signature Towers_ Opp_ BotanicalGardens, Kondapur. Hyderabad - 500064.Gardens, Kondapur. Hyderabad - 500064.2.The lncome-Tax Officer., Ward 24(2)(1). piramal Chamber. Lai Baug. parel.Mumbai - 400012.Mumbai - 400012. Petition under Article 22G of the Constitution of tndia ,rrr;ffT:i",fll:circumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction. especially one in the nature of wRlr oFIVANDAMUS holding that the order passed by [.t ]st Respondent ws. 147 ofthe Act.dt.26.03.2024 with DIN No lrBA/AST/st114tt2o23-24t1063392049( t) for the Ay.2016-17. as arbitrary. illegal. had in law. void ab into apart from being violative of i ry provisions of sections 148A, 149 and 151A of the Act and also conlrary to thecircular issued b) CBD.F. and consequently set aside the order [passed ]by [1]Respondent uls. 147 of the Act. dt.26.O3.2024 with DIN No.|TBA/AST/S;114712023-2411063392049(1) for the A Y.2016-17 and all consequential [proceedings ][passed]pursuant thereto.circular issued b) CBD.F. and consequently set aside the order [passed ]by [1]Respondent uls. 147 of the Act. dt.26.O3.2024 with DIN No.|TBA/AST/S;114712023-2411063392049(1) for the A Y.2016-17 and all consequential [proceedings ][passed]pursuant thereto. lA NO:'l OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings, including an_y recovery. [pursuant ]to the order [passed ]bythe ls' Respondent u/s. 147 of the Act, d1.26.03.2O24 with DINNo.ITBA/ASTiS|147l2O23- 2411063392049(1)for the Ay.20'16-17, and pass suchfurther lA NO:'l OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings, including an_y recovery. [pursuant ]to the order [passed ]bythe ls' Respondent u/s. 147 of the Act, d1.26.03.2O24 with DINNo.ITBA/ASTiS|147l2O23- 2411063392049(1)for the Ay.20'16-17, and pass suchfurther Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI B. Mukherjee rep by J. SUNITHASENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11572OF 2024 Between: Sri Tirumala Ramachandra 20, Anand Banzara Row, S/o. Sri RaghavanTirumala, Aged about 73 years. Occ. Business, Plot Road No.12, BanjaraHills' Hyderabad - 500034 ...pErrroNER AND 1. Assessment Unit, National Faceless Assessment Centre. lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - ['1 ]['10 ]003.Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - ['1 ]['10 ]003.2. The lncome Tax Of{icer, Ward 14(1), Hyderabad, l. T. Towers, A C Guards,lt/asab Tank, Hyderabadlt/asab Tank, Hyderabad ... RESPON OENTS Petition under Article 226 ef lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Coul may bepleased to pass an order or direction, especially one in the nature of WRIT OFIVANDAfuIUS holding that the order passed by ['1 ]st Respondent u/s, 14r' r.w.s 144r.w.s ['144B ]of the Act, d1.24.O3.2024 with DIN No.|TBA/AST/S,|14712023-24/1063309426(1) for the Ay.2019-20, as arbitrary, illegal. bad in larv, void abinitio, apart from being violative of provisions of section 148A and seclion ['1 ]49 ofthe Act and also contrary to the circular issued by CBDT and provisions of section151A of the Act, and consequently set aside the order passed by 1st Respondent u/s. 147 r.w.s 14a r.w.s 1448 of the Act dt.24.03.2024withDINNo.ITBA/AST/5114712023-24/1063309426(1) for the Ay.2o1O-2oandallconsequential proceedings pursuant thereto. lA NO: 1 OF 2024 Petition under Section 151 cPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe ['lst ]Respondent u/s, 147 r.w.s 144 r.w.s 1448 of the Act, dt.24.O3.2024 withDIN No. ITBA/AST / S I 1 47 /2023-241 1 963309426( 1 ) for the Ay. 1 0 1 9-20,Counsel for the Petitioner: SRI A. V. RAGHU RAMthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe ['lst ]Respondent u/s, 147 r.w.s 144 r.w.s 1448 of the Act, dt.24.O3.2024 withDIN No. ITBA/AST / S I 1 47 /2023-241 1 963309426( 1 ) for the Ay. 1 0 1 9-20,Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11581 OF 2024 Between: Shiridi Sairam Educational Society, 6-27, P athipaka, Shayampet, Warangal-q06319 Rep. by its Correspondent, Sri Bhagavan Reddy Chittireddy, S/o. Sriq06319 Rep. by its Correspondent, Sri Bhagavan Reddy Chittireddy, S/o. Sric- srinivas ReddY ...pETrroNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1 10 003. 2. The lncome Tax Officer, Ward - 1, D.No.'1-8-610, 3rd Floor, Mayuri Complex,Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda/Warangal - 506001. Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11581 OF 2024 Between: Shiridi Sairam Educational Society, 6-27, P athipaka, Shayampet, Warangal-q06319 Rep. by its Correspondent, Sri Bhagavan Reddy Chittireddy, S/o. Sriq06319 Rep. by its Correspondent, Sri Bhagavan Reddy Chittireddy, S/o. Sric- srinivas ReddY ...pETrroNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1 10 003. 2. The lncome Tax Officer, Ward - 1, D.No.'1-8-610, 3rd Floor, Mayuri Complex,Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda/Warangal - 506001. Petition under Article 226 of the Constitution of lndia orriffil:i?rtH:circumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRli OFIV1ANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448of the Act, dt.1810312024 with DIN No. ITBA/ASTlsl14712023-2411062874818(1)for the Ay.2018-19, as arbitrary, illegal, bad in law, void ab initio, apart from beingviolative of provisions of section 1484 and section ['149 ]of the Act and also contraryto the circular issued by CBDT and provisions of section ['1 ]51A of the Act, andconsequently, set aside the order passed by 1st Respondentuls. 147 r-w.s 1448of the Act, dt.15l03l2o24 with DIN No/ ITBA/ASTlsl14712023-24/1062874818(1)for the Ay.2018-'1 9 and all consequential proceedings pursuant thereto l lA NO: ['l ]OF 2024 Petition under Section [1 ][5'1 ] [praying ][that ][in ][the ][circumstanc;es ][s][tated ][in]the affidavit filed in support [of the ][petition, ][the ][High ][court ][may ][be ][ple,ased ][to ][stay]all further [proceedings. including ][any ][recovery, pursuant ][to ][the ][order passed ][by]the 1st Respondent [uls. ][147 ][r.w.s 1448 ][of ][the ][Act. ][d1.1810312o24 ][urith ] [No.]ITBA/AST/SiI [47 ][12023-241 ][106287 4B1B(1) ][for ][the ][Ay.201 ][B-'1 ][9'] Counsel for the [Petitioner: ] [A. V. RAGHU ][RAM.] Counsel for Respondents: SENIOR SC FOR INCOME The Court made the [following: ] THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.l 1442 11444 11451114551145611485t15121 151611517 11531LL572 &, 11581 0F 2024t15121 151611517 11531LL572 &, 11581 0F 2024 COMMON ORDER: (per Hon'ble Justice Sujog Paul) Sri A.V. Raghu Ram, learned counsel appears for the petitioner(s), Ms. B. Sapna Reddy, learned counsel representingSri J.V. Prasad, learne{ -Stalding Counsel for the respondents-Income Tax Department in W.P.Nos.l1442 & 11455 of 2024,Ms. J. Sunitha, learned Junior Standing Counsel representingMs.Sundari R.Pisupati, learned Senior Standing Counsel for therespondents-Income Tax Department in W.P.Nos.l1444 & 11517of 2024 and Sri Vrjhay K Punna, learned Senior Standingappears for the respondents-Income Tax DepartmentlnW.P.Nos. 11451, 11456, 11485, 1151.2, 11516, 1153 1, 11572&1158 1 of2024 Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionthe similarity of the questionsimilarity of the questionof the questionthe questionquestion 2Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionthe similarity of the questionsimilarity of the questionof the questionthe questionquestioninvolved,on the joint request of the parties, the matters areanalogously heard and decided by this common order.3. It is common ground taken by the learned counsel forthe petitioner(s) that in furtherance of Finance Act, 2021, re-assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section 148 2Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionthe similarity of the questionsimilarity of the questionof the questionthe questionquestioninvolved,on the joint request of the parties, the matters areanalogously heard and decided by this common order.3. It is common ground taken by the learned counsel forthe petitioner(s) that in furtherance of Finance Act, 2021, re-assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section 148 2of the Income Ta-x Act, [96 ]I [cannot sustain ][judiciai ][scrutit-l1 ][-]Since notices are bad in [lar,r', ]the consequential [orderrs ][are ][also]bad in law. 4. During the course of hearing, learned [counsel ][for ][the]parties agreed that curtains on this issue are [finallrr drawn ][by]this Court in a batch of [r.trit ][petitions, ][W.P.No.259O1\ ][of ][2022]and other connected matters, [decided ][by ][common ][order ][dated]14.09.2023. The parties agreed that this [matter ][may ][be ][disposed]of in terms of the Common Order [dated ][14.O9.2O23.] 5This Court in the said order dated [14.O9t.2023 ][in]W.P.No.25903 of 2022, held as under: "35. ln view of the aforesaid discussions, it is by [now very ][clear ][that]the procedure to be followed by the [respondent-Department upon]treating the notices issued for reassessment being under [Section]148A, the subsequent proceedings was mandatorily [required ][to ][be]undertaken under the substituted provisions as laid down under [the]Finance Act, 2021 . ln the absence of [which, we ][are ][constrained ][to ][hold]that the procedure adopted by the respondent-Department is [in]contravention to the statute i.e. the Fanance Act, [2021, ]at the [first]instance. Secondly, it is also in direct contravention to the [directives]issued by the Hon'ble Supreme Court in the [case ]of Ashish [Agarwal,]supra. 36. For all the aforesaid reasons, the [impugned ]notices [issued ][ancl ][the]proceedings drawn by the respondent-Oepartment is neither tenable,nor sustainable. The notices so isdued and the [procedure ][adopted]being per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders [getting]quashed, the consequential orders passed by the respondentOepartment pursuant to the notices issued under Section 147 and 148would also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the principles that when ry 3 the initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on thepoint of jurisdiction, we are not inclined to proceed further and decideSince the impugned notices and orders are getting quashed on thepoint of jurisdiction, we are not inclined to proceed further and decidethe other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proceedings.raised and contended in an appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers underArlicle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the proeCdural flaw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra.39. No order as to costs." 6. In view of the consensus arrived, the impugned Shou,, 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers underArlicle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the proeCdural flaw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra.39. No order as to costs." 6. In view of the consensus arrived, the impugned Shou,, Cause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 inwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.259O3 of 2022. The r.r,rit petitions are allowed. No costs. Interlocutory 7 applications, if any pending, shall also stand closed. SD/- K. SAI KUMARIASSISTANT REGIST ARSECTION OFFICER //TRUE COPY// To, 1The Assessment Unit, National Faceless Assessment Centre_ lncome TaxThe Assessment Unit, National Faceless Assessment Centre_ lncome TaxD€partment,.Ministry of Finance.. R99! No 4O1,2nd ftoor, e-njmp,- [-]Jawaharlal Nehru Stadium. Delhi - 110 0O3.Jawaharlal Nehru Stadium. Delhi - 110 0O3. 2The lncome T_ax Officer, Ward - 6(1), l.T. Towers, A.C. Guards. Masabtank,Hyderabad - 500004.Hyderabad - 500004. The lncome Tax Officer,, Ward 2, Aayakar Bhavan, Near Natraj Theatre,Karimnagar - 505001Karimnagar - 505001 3 4 The lncome [Tax ][officer' ][Ward - ][7(1)'^Signature ][Towers' ][opp ][Botanical] ^ [#f:1i::#+:lt[*:;+:P,i9 ][;"33llf ][rowers' ] [Guards' ][Masabtank][[- ][1' Near ][Rair ][Under ][Bridse' ]][[1' Near ][Rair ][Under ][Bridse' ]][[Rair ][Under ][Bridse' ]][[Under ][Bridse' ]][[Bridse' ]][[Narsonda ]][[-]][[- ][1' Near ][Rair ][Under ][Bridse' ]][[1' Near ][Rair ][Under ][Bridse' ]][[Rair ][Under ][Bridse' ]][[Under ][Bridse' ]][[Bridse' ]][[Narsonda ]][[-]] . lx8:l::"J;-u:-oBotfl*', [ward ][[- ][1' Near ][Rair ][Under ][Bridse' ]][[1' Near ][Rair ][Under ][Bridse' ]][[Rair ][Under ][Bridse' ]][[Under ][Bridse' ]][[Bridse' ]][[Narsonda ]][[-]] , ?g::?:".e [Tax ][officer ][(tnt ][Taxn) ][- ][1 ][, ][Aayakar Bhavan, Basheerbagh,] , ^ [+#"#i?t ][;1310;t't't"'"""' ][or ][lncome ][rax' ][circle ][1' Nizamabad' ][6-2-156t3']l${*lm*ls*ral.t*tsru+*:r,**#"';:"14.Two [CoPies]^ [+#"#i?t ][;1310;t't't"'"""' ][or ][lncome ][rax' ][circle ][1' Nizamabad' ][6-2-156t3']l${*lm*ls*ral.t*tsru+*:r,**#"';:"14.Two [CoPies] iliilBCc.rp H-- II HIGH COURT DATED: 29104t2024 0 I\1i{e [s ][I/{ ]/:(o[3](l(,t)2 5 JUI Z0Z1Ic:*D6,sPAr-i-:-;, COMMON ORDER WRIT PETIT|ON NOs.1 1442, 11444, 11451, 11455,11456, 11495, 11512, 11516, 11517, 11531,11572 & 11581 0F 2024 ALLOWING THE WRIT PETITIONS 1te[cod'A]w66x WITHOUT COSTS