Iano:1 Of 2024 v. Prasad

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY,THE TWENTY SECOND DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENTTHE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJl WRIT PETITION NO:4709 OF 2024 Between: Residins Mr Saila at Ashwanth 4-2_s7it1.,. . [S/o ]nror,i-r;;hii'lis'".Y [Kameswara ][Rao, ][Age._ ]n"ti.i-Nr-gri-iir,Iiiri,i,33 [years, ]occ. Student,(Urban), Khanapuram Haweti, Khammim, i"fZ-n<ian, - SO1OO2 AND ...PETITIONER 1. The lncome Tax Officer, Ward_1, lncome Tax Office, Khammam. Tax Officer, Ward_1, lncome Tax Office, Khammam.lncome Tax Office, Khammam.Tax Office, Khammam.2. The Pr. chief commissioner, tncome iir'6"p--".tment 1Oth Froor rncome Tax 3' Finance Union of New rndia. Delhi-'1 Reor6^s-ented 10001by its secretary to the Government Ministry of ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ, order or Direction, more particurarry one in the nature ofwrit of Mandamus or any other appricabre writ (i) decraring and setting aside theimpugned order dated 07.04.2022 with DIN and NoticeNo.lrBA/AST/Fr14BN2o22-23t1o42sg7so6(1) ii) issued by Respondent No.1,the lmpugned Notice dated 21 .O3.2O22 with DIN and NoticeNo.|rBA/AST/F/148A(SCN)/2021_ 22t1041172383(1) and proceedings infurtherance to it as being without jurisdiction and in vioration of principres ofnatural justice, patently illegal, arbitrary, violative of Article 14 and Articlet 9(t )(g) of the Constitution of tndia IANO:1 OF 2024 Petition under section 151 cPC praying that in the circumstances stated statedin the affidavit fired in support of the petition, the High court may be preased togrant stay of all further proceedings pursuant to the impugned order dated07'04'2022 with DrN and Notice No. rrBA/ASTiF t 1 48At2022-23r 1 042597 506(1 issued by Respondent No.1, the lmpugned Notice dated 21.03.2022 with DIN)and Notice No' ,'BA/AST/F/1 48A(SCN,20 21 -22r 1 o 4 1 17 2383( I ) and proceedingsin furtherance to it pending disposar of the main writ petition Counsel for the petitioner: SRl. KARAN TALWAR Counsel for the Respondent Nos.1&2: SRI J. V. PRASAD (Sr. SC FOR INCOME TAX) Gounsel for the Respondent No.3: SRt GADI PRAVEEN KUMAR DY. SOLICITOR GENEIiii OF INDTA The Court made the fofiowing: OROER THE HONOURABLE SRI WSTICE P.SAM KOSI TAND THE HONOI'RABLE SRI JUSTICE N.TT'KARAM\'I WRIT PETITION No.47O9 OF 20.24 ORDER:(per Ho n'ble Si Justice P.SAfiI KOSHY) The instant Writ Petition has been frled theby petitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: 'to issue a Wit of Mandann s or ang other appropiate WritOrd.er or Direction dedaring tle impugned order d.atedO7.O4.2O22 ./or ossessment Aear 2015-16 passed u/s1484(d) of the Act uide DIN and Notice No.ITBA/ AST/ F/1 4 8 A/ 2 02 2 -2 3 / 1 O 4 2 5 9 7 5 O 6( I ) and the con-sequential noticeu/ s.148 of the Iname Tax Act, 1961, dated 21 .03.2022uide DIN and Notice No.ITBA/ AST/ F/ 148A(SCN)/ 2021-22/1041 172383( 1), iss-ued bg respondent No. 1, a.s uoid., illegal,and antrary to the prouision"s of Income Tax Act andcantrary to the pinciples of natural justice and to set asidethe same and. pass otler orderc as this Hon'ble Court maAdeem fit and. proper". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprorrisions of the Act which carne into effect fromO1.O4.2O2I, the respondents, whil,e proceeding underSection 148 of the Act, \#ere required to issue notice underSection 148A and provide an opportunity of hearing to the assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner.proceedings to be drawn are also in a faceless manner. 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprorrisions of the Act which carne into effect fromO1.O4.2O2I, the respondents, whil,e proceeding underSection 148 of the Act, \#ere required to issue notice underSection 148A and provide an opportunity of hearing to the assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner.proceedings to be drawn are also in a faceless manner. 3. Whereas, learned counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Offrcer. In supportof his contention, he relied upon the recent judgrrrentrendered by this very Bench in Wp.No.259O3 of. 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing other hand, learned Standing learned Standing Counsel for thetherespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing other hand, learned Standing learned Standing Counsel for thethe 5. So far as this contention far as this contention as this contention this contention contention of the leamed counsel the leamed counsel leamed counsel counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of So far as this contention far as this contention as this contention this contention contention of the leamed counsel the leamed counsel leamed counsel counsel for I I the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection rai.sed by tle petitioneris sustained and all these urit petitions stands allouedon this uery [jurisdictional ]issue. Since the impugnednoties and orders are getting quashed on the point ofjurisdiction, u)e ore not inclined to proceed. further andQ.ecide [tLe ][otler ][issues ][raised bg ][tle ][petitioner ][uthich]stands reserued. to be raised and antended in an"appropriate proceeding s. '38. Sine tle Hon'bLe Suprem-e [Court ][had, ][in ][the ][case]of Ashi,sh Agaruta| slpra, as a one-time measureexercising tle pouers under Article 142 of theConstittttion of India, permitted the Revenue to proceedunder the substifiied prouisior*, ond this Courtallouing the petitions onlg on tle procedural flaw, theright onfered on the Reuenue would remoin reseruedto proceed furtler if they so want from the stage of tleorder of the Supreme Court in the ca.se of AshkhAgarutal, supra." 6. Ih view of the sarne, we are inclined to allow [the] present writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under [the]un-amended provision which is otherwise [not ][sustainable.] 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the [parties would stand ][reserved ][as ][is] PSK,J & NTR,JW.P.No.47O9 oJ 2O24 To, env'isaged at paragraph [Nos.37 ][& ][38 of the ][said ][order]passed in the batch of writ [petitions. ][No ][order ][as ][to ][costs']Consequently, miscellaneous [petitions ][pending, ][if ][any']shall stand closed. G.SIREESH[A]ROFFICER SD/-ASSISTANT//TRUE SECTI 1*:,S."8[3,rSI^?.Xi::rl;Hif;l;['r#iISi,oJiT;,1HlnEl3l]rn*,"r"*-' "' [lnLf#t.g:ffi[*T*'3' ]Finance New Delhi[its secretary ][to ][the Government ][Ministry or]'i#lit[:!"c"F}lJi.:xrvt:"s1]:su%il:[#":'J,::,:;'' [P'H:ffil',t3fi ][&"'R''ii"d]-' "' [lnLf#t.g:ffi[*T*'3' ]Finance New Delhi[its secretary ][to ][the Government ][Ministry or]'i#lit[:!"c"F}lJi.:xrvt:"s1]:su%il:[#":'J,::,:;'' [P'H:ffil',t3fi ][&"'R''ii"d] :ln$-'+;,iq:nr":;[i*it*:,'itT,',ix::#::;::T:' PSK,J & NTR,JW.P.No.47O9 oJ 2O24 To, env'isaged at paragraph [Nos.37 ][& ][38 of the ][said ][order]passed in the batch of writ [petitions. ][No ][order ][as ][to ][costs']Consequently, miscellaneous [petitions ][pending, ][if ][any']shall stand closed. G.SIREESH[A]ROFFICER SD/-ASSISTANT//TRUE SECTI 1*:,S."8[3,rSI^?.Xi::rl;Hif;l;['r#iISi,oJiT;,1HlnEl3l]rn*,"r"*-' "' [lnLf#t.g:ffi[*T*'3' ]Finance New Delhi[its secretary ][to ][the Government ][Ministry or]'i#lit[:!"c"F}lJi.:xrvt:"s1]:su%il:[#":'J,::,:;'' [P'H:ffil',t3fi ][&"'R''ii"d]-' "' [lnLf#t.g:ffi[*T*'3' ]Finance New Delhi[its secretary ][to ][the Government ][Ministry or]'i#lit[:!"c"F}lJi.:xrvt:"s1]:su%il:[#":'J,::,:;'' [P'H:ffil',t3fi ][&"'R''ii"d] :ln$-'+;,iq:nr":;[i*it*:,'itT,',ix::#::;::T:' i,gfffi ffi.m-mumsiirs*'t"**8'r#"r"" BM "X HIGH COURT DATED:2210212024 ORDERWP.No.4709 of 2024 ALLOWING THE WRITPETITIONWTHOUT COSTS 1HE 15o(.J0 7 t4AB ?024ZLo.\*{+ D6,sPar C 3