Counsel For The Petilioner: Srt. Venkatram Reddy Mantut? v. Prasad

[ [33861] HIGH GOURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY,THE TWENTY FIRST DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETWWRIT PETITION No: 10662 OF 2023WRIT PETITION No: 10662 OF 2023 Between: Chandrika l!aga1i, D/o Ramachandrl,- 52 years,Occupation. House-age-d ryit9, [n.f9 ][6-3-609/ ][10/A, Ftar ][No. ][503,"Sumitrd ]trrrr"Jio"lTiia;;h;;!l"r.Colony, Khiratabad, Hyderabad-500004.-age-d ryit9, [n.f9 ][6-3-609/ ][10/A, Ftar ][No. ][503,"Sumitrd ]trrrr"Jio"lTiia;;h;;!l"r.Colony, Khiratabad, Hyderabad-500004. ...PETITIONER AND '1 ' The Principar chief commissioner of rncome Tax, rncome Tax Towers,AC[Guards, ][[Masab ]][[Tank, ][Hyderabad-500004.]][[Hyderabad-500004.]]2. The Assistant The Assistant commissioner [Guards, ][[Masab ]][[Tank, ][Hyderabad-500004.]][[Hyderabad-500004.]]2. The Assistant The Assistant commissioner [[Masab ]][[Tank, ][Hyderabad-500004.]][[Hyderabad-500004.]]2. The Assistant The Assistant commissioner of lncome Tax rncome Tax Towers, AC Guards,Masab Tank, Hyderabad-500028.Masab Tank, Hyderabad-500028. 3. The lncome Tax Officer,^ Ward 6(1 ), lncome Tax Towers, AC Guards,Hyderabad, Telanoana -500023.Hyderabad, Telanoana -500023.4. The Assessmen[ urrit rncome Tax Department, Nationar FaceressAssessment centre-Room No 401,2nd Fr6or Ednp Jiwanaaar-iiiruStadium Delhi 110003.Assessment centre-Room No 401,2nd Fr6or Ednp Jiwanaaar-iiiruStadium Delhi 110003. ...RESPONDENTS Petition under Article 226 oI rhe constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue an appropriate writ order or direction particularly in the nature ofwrit of MANDAMUS declaring the impugned order dated: 31 .o3.2o23 passed u/s147 ot the Act vide DIN No. trBA/AST/s/14il2022-23t1os1\12s1o(1) passed bythe respondent No.3 for A.Y. 2018-1 9, pursuant to the Order u/s. 148 (d) &notice issued u/s. 148 dt. 31 .03.2023 , by the JAO instead of FAO, as void,illegal and contrary to the provisions of the lncome Tax Act, 1961 and contrary tothe Principles of Natural Justice (Prayer is amended as per Court Order dated 21.09.2023 Vide lA No. 2 of2023 in WP NO. 10662 of 2023)2023 in WP NO. 10662 of 2023) lA NO: 1 OF 2023 Petition unde r section 15'l cpc praying that ir the circurnstances statedin the affidavit filed in support of the petition, the High cou rt may be pleased tostay all the furthe' proceedings initiated by the Ftespo lcient 3 against thePetitioner, pursuanl to the impugned order under section [.l ]4i of rhe Act, in DINand order no. llBA/AST/S/14712022-2311osi812910(1) dated 31.03.2023passed by the respondent no.3 for the Assessment yea, 2t)1g-1g in pANAFKPM2095N till th,r final disposal of this writ petition lA NO: 3 OF 2023 Petition unde Section 151 cpc praying that ir the t;irr;u nr:;ta nces statedin the affidavit filed n support of the petitron, the Higtr court rnarr be pleased topermit the petitione' herein to file the Additional Gr.oundr; rrn the file of thisHon'ble court treat tle same has part of the grounds ir the )riginal affidavit filedin support of the w'it petition, as otherwise, r wil b., put tr s.vere loss andhardships and treat he same as part of the Original Affidav t Of thr-. petitioner inW.P. No. 10662of 2t\23 Counsel for the Petilioner: SRt. VENKATRAM REDDy MANTUT? Counsel for the Respondents: SRI J. V. PRASAD (SENIOR SC FOR tNCrllrrE TAX) The Court made the:bllowing: ORDER ( I THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LN(MI NARAYANA ALISHETTYWRIT PETITION No.1O662 of 2023 ORDER:per aon'ble Si Justice P.SAM KOS,HY) Heard Mr. Venkatram Reddy Mantur, learned counsel for thepetitioner and Mr.J.V.Prasad, learned Senior Standing Counsel forthe respondents. Perused the material on record. Counsel for the Petilioner: SRt. VENKATRAM REDDy MANTUT? Counsel for the Respondents: SRI J. V. PRASAD (SENIOR SC FOR tNCrllrrE TAX) The Court made the:bllowing: ORDER ( I THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LN(MI NARAYANA ALISHETTYWRIT PETITION No.1O662 of 2023 ORDER:per aon'ble Si Justice P.SAM KOS,HY) Heard Mr. Venkatram Reddy Mantur, learned counsel for thepetitioner and Mr.J.V.Prasad, learned Senior Standing Counsel forthe respondents. Perused the material on record. 2. Today, when the matter is taken up for hearing, it has beenis taken up for hearing, it has beentaken up for hearing, it has beenup for hearing, it has beenfor hearing, it has beenhearing, it has beenit has beenhas beenbeeninformed that one of the preliminary objections raised by thepetitioner in the present writ petition has been recently answeredby this Division Bench in W.P.No.25903 of 2022 and batch whichwas decided vide order dated 74.09.2023. Today, when the matter is taken up for hearing, it has beenis taken up for hearing, it has beentaken up for hearing, it has beenup for hearing, it has beenfor hearing, it has beenhearing, it has beenit has beenhas beenbeen 3. In view of the decision of this Division Bench. in the aforesaidwrit petitions, and. since the preliminary objection being the same,the impugned notice and the consequential orders stands setaside/quashed. However, the liberty stands reserved for theDepartment as has been protected in the batch matters which weredecided on L4.O9.2023 in W.P.Nos.259O3 of 2022 andbatch. 4. Accordingly, this writ petition is allowed. No order as tocosts. As a se'luel, miscellaneous applicatiols pr rtrlir-r I if any in these writ peti ions, shall stan d closed. SD/- N, CHAI{[IR,6. SEKHAR RAOASSIS TANT REGISTRAR //TRUE COPY// S ECTIOffiOFFICERTo,1The Principal Ohief Commissroner_o-f lncome Tax, lncome fax -.owers,ACGuards, Masa I Tank, Hyderabad_50000; [" ][']1The Principal Ohief Commissroner_o-f lncome Tax, lncome fax -.owers,ACGuards, Masa I Tank, Hyderabad_50000; [" ]['] 2Masab Tank, lhe Assistant lommissibner l- lyderabad-500 of O2B.rncome Tax rncom_. Tax Tc,wer:;, AC Guards,JI he lncome T: x Officer. Ward Hyderabad, Te langana -500023^6(i [) ][lncome ][Tax ][Towers, ] [Ciuards,]JI he lncome T: x Officer. Ward Hyderabad, Te langana -500023^6(i [) ][lncome ][Tax ][Towers, ] [Ciuards,] 4lhe Assessment Unit lncome Tax Department, Nalional =acelt_.:;sAssessment C,:ntre Room No +or, zrlJrio"i e nrir"p j"rrahar al NehruStadium Delhi I 10003.Assessment C,:ntre Room No +or, zrlJrio"i e nrir"p j"rrahar al NehruStadium Delhi I 10003. EOne CC to SRt. VENKATRAM 67Two one CD Copie:;cc to SRr J. v 'RASAD rsEr'rron'sb'idii BE_DDY IMANTUR. Advor r'r.rL'dirr ar: ipiritEpuctlOpUClBIV67Two one CD Copie:;cc to SRr J. v 'RASAD rsEr'rron'sb'idii BE_DDY IMANTUR. Advor r'r.rL'dirr ar: ipiritEpuctlOpUClBIV GJP P,r1q HIGH COURT DATED:21 109t2023 ORDER.\-o -t.WP.No.10662 of 2023^\rJ\.. ,,)ir I v i.ti-"'-:-:::a:-;2 ALLOWING TI{E WRITPETITIONWITHOUT CO:]TS Qrnar,ts\ [ro\r;]