Il,T.ll v. Prasad,Senior Sc For Income Tax

HIGH COURT FOR THE STATE AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE THIRD TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY ANDTHE HON'BLE SRI JUSTICE N. WRIT PETITION NOs.1 2724 12912[12958 12966 12981]12988 & 130290F 2024 wP NO: 12724 OF 2024 Between: Padma Rani Surapaneni, D/o.Surapaneni [Venkateshwar ][Rao, ][Aged ][about ]-69vears. Occupatiori.Business, [R/o. ][Flatno ][6 ][Divya Apts ][Gouthaminagar, ][Po]il4ancherial [' ]Adilabad-5o4208, [Telangana, ][lndia ][PAN. ][ ]Assessment Year' 201 5-16 ...pETtaoNER AND 1. Office Of The lncome Tax Officer [Ward-1, Manchiriyal Telangana ][State.]2. The Principal Chief Commissioner [Of lncome ][Tax, ][Telangana ][and ][A.P]Hyderabail lT Towers [AC Guards Masab Tank Hyderabad-]2. The Principal Chief Commissioner [Of lncome ][Tax, ][Telangana ][and ][A.P]Hyderabail lT Towers [AC Guards Masab Tank Hyderabad-] 3. ohice of rhe lncome [Tax Officer ][Ward ][13 ][(3), ][Hvderabad ][a",r19?3?3nlX,3nr.] 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 issue an appropriate writ, [order ][or direction ][more ][particularly one ][in the]nature of writ of Mandamus [or ][any other ][appropriate ][writ, ][order, ][or ][Direction,]declaring the order [passed by ][the 3rd ][respondent ][completed ][the ][assessment ][u/s],147 read with section 1448 of the lncome-tax Act Date of order 26-03-2024, DINITBA/AST/S/147t2O23-2411063383863(1) [for ][the ][Assessment ][Year ][2O15-16]determining the total [income ][of ][Rs. ][49,71,663/- ][as ][arbitrary, illegal, ][bad ][in ][law,]without [jurisdiction, ]void-ab-initio, [violative ][of ][the principles ][of ][natural ][justice ][apart]from being violative of Articles [1a, ][19(1Xg)and ][265 of ][the constitution ][of ][lndia ][and]sec. 148A of the lncome [Tax Act, ][1961, ][and ][consequently set aside ][the ][same ][in]the interests of [justice] Counsel for the [Petitioner: ] il,t.ll Counsel for Respondents: Ms. B. SAPNA REDDY, COUNSEL FORSRI J, V. PRASAD,SENIOR SC FOR INCOME TAX WP NO: 12912 OF 2024 Between: Sudarshan Rao Kathula, S/o, Shanthaiah Kathula, Aqed about 67 vears.50700 Occupation.Business 1, Telangana, I nd R/o. ia PAN. H NO BZt 10-2-i23 PK03B7E MAN/TLLAGUDEM Assessment year. , KHANiMAM1_OJJi,l?o".* AND 'I . Office of The lncome Tax Officer, Ward 9('l ), Hyderabad, Telangana State.. Office of The lncome Tax Officer, Ward 9('l ), Hyderabad, Telangana State. 9('l ), Hyderabad, Telangana ), Hyderabad, Telangana Hyderabad, Telangana State.2. The Principal Chief Commissioner Of lncome T-ax Telangana niO np,- [Hyderabad, ][it ][Towers, AC Guards, ][I\4asab ][Tank ][Hydera6ad]3. The National Faceless Assessment Center, lncom-e Tax Depa(ment, NewDelhi- [Hyderabad, ][it ][Towers, AC Guards, ][I\4asab ][Tank ][Hydera6ad]3. The National Faceless Assessment Center, lncom-e Tax Depa(ment, NewDelhi AND 'I . Office of The lncome Tax Officer, Ward 9('l ), Hyderabad, Telangana State.. Office of The lncome Tax Officer, Ward 9('l ), Hyderabad, Telangana State. 9('l ), Hyderabad, Telangana ), Hyderabad, Telangana Hyderabad, Telangana State.2. The Principal Chief Commissioner Of lncome T-ax Telangana niO np,- [Hyderabad, ][it ][Towers, AC Guards, ][I\4asab ][Tank ][Hydera6ad]3. The National Faceless Assessment Center, lncom-e Tax Depa(ment, NewDelhi- [Hyderabad, ][it ][Towers, AC Guards, ][I\4asab ][Tank ][Hydera6ad]3. The National Faceless Assessment Center, lncom-e Tax Depa(ment, NewDelhi Petition under Articte 226 of rhe Consrirurion of tndia or"r;rint:i:i'';tll:circumstances stated rin the affidavit filed therewith, the High Cou( may bepleased lo issue an appropriate writ, order or direction more particularly one in thecircumstances stated rin the affidavit filed therewith, the High Cou( may bepleased lo issue an appropriate writ, order or direction more particularly one in thenature of writ of Mandamus, declaring the rmpugned notice dated. 29.03.2o24 forA.Y. 2017-18 passed u/s 148A(d) of the Act vide DtN No. |TBA/AST/Ft14BAt2O23-A.Y. 2017-18 passed u/s 148A(d) of the Act vide DtN No. |TBA/AST/Ft14BAt2O23-241106359327 7(1) and the consequential set aside the notice u/s 14g dated29.O3.2O24 vide DIN No. ITBA/ASTtst 1 48 _1 t2o23-24t 1063654853(1 ), issued bythe JA0(1st respondent) instead of FAO(3rd respondent),as void. illegal, andcontrary to the provisions of lncome-tax Act and contrary to the principles ofNatural Justice29.O3.2O24 vide DIN No. ITBA/ASTtst 1 48 _1 t2o23-24t 1063654853(1 ), issued bythe JA0(1st respondent) instead of FAO(3rd respondent),as void. illegal, andcontrary to the provisions of lncome-tax Act and contrary to the principles ofNatural Justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for Respondents: Ms. B. SAPNA REDDY, COUNSEL FORSRI J. V. PRASAD,SENIOR SC FOR INCOME TAX WP NO: ['12958 ]OF 2024 Between: Mohammed Samiuddin, S/o. lVlohammed Hameeduddin, Aged about 50years,Occupation. Business, R/o. 18-8-'192/5/1 lndra Nagar, Midhani Road,Saidabad Hyderabad 500059,Telangana, lndia. pA-N. BeGpM1242pAssessment Y eat. 201 5-1 6Assessment Y eat. 201 5-1 6 ...PETITIONER AND 1. Office of The lncome Tax Officer Ward 9(1), Hyderabad, Telangana State. 2. The Principal Chief Commissioner of lncome Tax - Telangana and A.P,Hyderabad. lT Towers, AC Guards, Masab Tank, Hyderabad - 5O0 028,Telangana.Hyderabad. lT Towers, AC Guards, Masab Tank, Hyderabad - 5O0 028,Telangana. 3. The National Faceless Assessment Center, lncorne Tax Department, NewDelhi' Delhi' ...RESP'NDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be]pleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of lvtandamus, declaring the impugned [notice ]dated. [for]A.Y. 201 5-16 [passed ]u/s [1 ]4BA(d) of the Act vide [DIN No. ][ITBA/AST/F|148A|2O22']2311042500757(1) and the consequential set aside [the ][notice ][u/s ][148 ][dated.]0610412022 vide DIN No. ITBA/AST|SI14B 112022-2311042587413(1), [issued ][by]the JAO('1st respondent) instead of [FAO(3rd respondent),as ][void, illegal, ][and]contrary to the [provisions ]of lncome-tax [Act ]and contrary to [the ][Principles of]Natural Justice, Counsel for the Petitioner: SRI THANNERU Counsel for Respondents: Ms. B. SAPNA [REDDY, COUNSEL ] SRI J. V. PRASAD,SENIOR SC FOR INCOME TAX WP NO: 12966 OF 2024 Between: Prasada Rao Potu,, S/o. Bikshamaiah [Potu, ][Aged about ][52 ][years,Occupation.]Business R:/o. 8-2-323 ,Main Road Balaji Nagar Khammam50700 l,Telansana, [ndia. PAN. AOXPPs443BAssessment ][Year. ]191+-,+g*-AND Counsel for the Petitioner: SRI THANNERU Counsel for Respondents: Ms. B. SAPNA [REDDY, COUNSEL ] SRI J. V. PRASAD,SENIOR SC FOR INCOME TAX WP NO: 12966 OF 2024 Between: Prasada Rao Potu,, S/o. Bikshamaiah [Potu, ][Aged about ][52 ][years,Occupation.]Business R:/o. 8-2-323 ,Main Road Balaji Nagar Khammam50700 l,Telansana, [ndia. PAN. AOXPPs443BAssessment ][Year. ]191+-,+g*-AND 1. Office of The lncome Tax [Officer Ward ][1,, ][Khammam, Telangana State.]2. The Principal Chief Commissioner [of ][lncome Tax Telangana ]4d- 4.i,'Hyderabad, lT Towers, AC [Guards, ][Masab ][Tank, Hyderabad ][500 ][o28']Telangana.2. The Principal Chief Commissioner [of ][lncome Tax Telangana ]4d- 4.i,'Hyderabad, lT Towers, AC [Guards, ][Masab ][Tank, Hyderabad ][500 ][o28']Telangana. 3. The Nitional Faceless Assessment [Center,, lncome Tax Departrnent, New]Delhi Delhi ...RESP.NDENTS Petition under Articte 226 of [the ][Constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in the [affidavit ][filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue an appropriate writ, [order ]or direction [more ][particularly one ][in the]nature of writ of Mandamus, [declaring ][the ][impugned ][notice ][dated. ][29.03.2O24 ][for]A.Y. 2017-18 [passed ]u/s 148A(d) [of the Act vide DIN ][No. ][|TBAJASTlFll4SAl2O23-]24t1o635g23g4( 1) and the consequential [set ][aside ][the ][notice ][u/s ][148 ][dated] 29.03.2024 vide DIN No. ITBA/ASTlsll48 112023-2411063652253(1), issued bythe JAO( I st respondent) instead of FA0(31d respondent),as void, illegal, andthe JAO( I st respondent) instead of FA0(31d respondent),as void, illegal, andcontrary to the provisions of lncome-tax Act and contrary to the principles ofNatural Justice,Natural Justice, Counsel for the Petitioner: SRI THANNERU CHATTANYA KUMAR Counsel for Respondents: SRI VIJHAY K. PUNNASENIOR SC FOR INCOME TAX WP NO: 12981 OF 2024 Between: GUMMULA GANGARAM,, S/o, GUIVN/ULA POSULU, Aged about 53 years,Occupation. Business R/o. HNO 1-i38 NEW LOLAM, DILAWARPURADILABAD 504306,Telangana, lndia.PAN. Assessment year.2017-18 ...PETITIONER AND 1.Office Of The lncome Tax Officer, Office of The lncome Tax Officer Ward 1,Nirmal, Telangana StateNirmal, Telangana State2.The Principa.l Clrief Commissioner of lncome Tax Telangana and A.p,,Hyderabad, lT Towers, AC Guards, I\i,lasab Tank, HydeEbad 500 029;Telangana.Hyderabad, lT Towers, AC Guards, I\i,lasab Tank, HydeEbad 500 029;Telangana. The National Faceless Assessment Center,, lncome Tax Department, NewDelhi. .7 Petition under Articte 22G of the Constirution of tndia orrriffii:i''fT[:circumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the impugned notice dated. 21.02.2024 for4.Y.2017-18 passed u/s 14BA(d) of the Act vide DtN No. |TBA/AST/FI14BA12O23-2411061603722(1 ) and the consequentiat set aside the notice u/s 148 dated27.02.2024 vide DIN No. ITBA/ASTlsl148 1t2O23-24t1O61607556(1), issued bythe JA0(1st respondent) instead of FA0(31-d respondent),as void, iltegal, andcontrary to the provisions of lncome-tax Act and contrary to the principles ofNatural Justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for Respondents: Ms. J. SUNITHA, COUNSEL FOR Ms. SUNDARI PISUPATISENIOR SC FOR INCOME TAX WP NO: 12988 OF 2024 Between: HARISHA ENTERPRISES, Partner of the Firm Dornala Narayana, by-itsS/o.Yadagiri Dornala, Aged about 52 years, Occupation. Business, Rl/O.Plot.No.29.1, Christian Colony Vanasthalipuram,Hayathnagar hyderabad500070, Telangana, lndia PAN AAlFH00T4P Assessment ""r. _13?9,rll"r* AND 1.Office of The Assistant Commissioner of lncome Tax DC/ACIT Circle-S(1),Hyderabad. Telangana State.Hyderabad. Telangana State. The Principal Chief Commissioner Of lncome Tax Telangana And Ap, 2. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for Respondents: Ms. J. SUNITHA, COUNSEL FOR Ms. SUNDARI PISUPATISENIOR SC FOR INCOME TAX WP NO: 12988 OF 2024 Between: HARISHA ENTERPRISES, Partner of the Firm Dornala Narayana, by-itsS/o.Yadagiri Dornala, Aged about 52 years, Occupation. Business, Rl/O.Plot.No.29.1, Christian Colony Vanasthalipuram,Hayathnagar hyderabad500070, Telangana, lndia PAN AAlFH00T4P Assessment ""r. _13?9,rll"r* AND 1.Office of The Assistant Commissioner of lncome Tax DC/ACIT Circle-S(1),Hyderabad. Telangana State.Hyderabad. Telangana State. The Principal Chief Commissioner Of lncome Tax Telangana And Ap, 2. Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad 3.The National Faceless Assessment Cenler, lncome Tax Department, NewDelhi' Delhi' ...RESP.NDENT' Petition under Article 226 of lhe 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 more particularly one in thenature of Writ of Mandamus, declaring the impugned notice dated. 29.03.2024 forA.Y.2O2O-21 passed u/s 148A(d) of the Act vide DIN No. ITBtuAST/F1148N2O23-2411063639605( 1 ) and the consequential set aside the [notice ]u/s [148 ][dated]29.03.2024 vide DIN No. ITBA/ASTlsl148 ['112023-2411063651547(1), ][issued ][by]the JAO(1st respondent) instead of FA0(3rd respondent),as [void, ][illegal, ][and]contrary to the provisions of lncome-tax Act and contrary to the [Principles ][of]Natural Justice Counsel for the Petitioner: SRI THANNERU CHAITANYA Counsel for Respondents: Ms. B. [SAPNA REDDY, ][cOUNSEL ] SRI J. V. PRASAD,SENIOR SC FOR INCOME TAX P NO: 13029 OF 20 Between: NARAYANA GOUD ALLANKI,, [S/o.LAXMA ] [ALLANKI, ][Aged ][about]63years,Occupation.Business. [Rlo.9-104122/1 ][Plot No ]!0 , [Marylf1 ]lqgqr,Bollaram, Secunderabad 500010,Telangana, lndia. [PAN. ] Assessment Year' 201 5-16 ...pETrroNER AND Office of The lncome Tax Officer, [Ward 10(1), Hyderabad', Telangana ][State] 1 2. The Principal Chief Commissioner [of lncome ][Tax, ][Telangana ]9!9 li,Hyderabail, lT Towers, AC Guards, [Masab Tank, Hyderabad ][500 028,]TelanganaHyderabail, lT Towers, AC Guards, [Masab Tank, Hyderabad ][500 028,]Telangana 3. The C-entral Board of [Direct Taxes,, Represented by its ][Chairman,]Department of Revenue, Ministry of [Finance, Government of lndia, ][secretariat]Buildings, New Delhi - [1 ]10 [001 ],Department of Revenue, Ministry of [Finance, Government of lndia, ][secretariat]Buildings, New Delhi - [1 ]10 [001 ], ,4. The Na"tional Faceless [Assessment Center,, lncome Tax ][Depa(ment, ][New]Delhi.Delhi. 5. The Union of lndia,, Represented [by ][its Secretary ][to ][the Government,]Department of Revenue, Ministry [of Finance, New Delhi ][- ][,,0 ]9.,J.r"o"o."r"Department of Revenue, Ministry [of Finance, New Delhi ][- ][,,0 ]9.,J.r"o"o."r" 3. The C-entral Board of [Direct Taxes,, Represented by its ][Chairman,]Department of Revenue, Ministry of [Finance, Government of lndia, ][secretariat]Buildings, New Delhi - [1 ]10 [001 ],Department of Revenue, Ministry of [Finance, Government of lndia, ][secretariat]Buildings, New Delhi - [1 ]10 [001 ], ,4. The Na"tional Faceless [Assessment Center,, lncome Tax ][Depa(ment, ][New]Delhi.Delhi. 5. The Union of lndia,, Represented [by ][its Secretary ][to ][the Government,]Department of Revenue, Ministry [of Finance, New Delhi ][- ][,,0 ]9.,J.r"o"o."r"Department of Revenue, Ministry [of Finance, New Delhi ][- ][,,0 ]9.,J.r"o"o."r" Petition under Article 226 o'f lhe [Constitution ][of ][lndra praying ][that ][in ][the]circumstances stated,in the [affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an appropriate writ, order or [direction more particularly one ][in the]nature of Writ of Mandamus [declaring ][the ][order ][passed ][by ][the ][lncome ][Tax]Authorities (National Faceless [E-ASseSSment ][Centre) completed ][the ][assessment]lJts 147 read with section ['1448 ]of the [lncome-tax ][Act ][Date ][of ][Order ][28-11-2023,]DIN ITBA/AST [tst ][1 ][47 ][12023-2411 ][05830381 7('l ]) [for the ][Assessment Year ][201 ][5-1 ][6]determining the total income of [Rs. ][29,04,7011 ][as ][arbitrary, ][rllegal,bad ][in ][law,]without [jurisdiction, ]void-ab-initio, [violative ][of the ][principles ][of ][natural ][justice apart]from being violative of Articles 14, [19(1Xg) ][and ][265 ][of ][the ][constitution of ][lndia ][and]Sec. 148A of the lncome [Tax ][Act,1961, ][and ][consequently ][set ][aside ][the ][same ][in]the interests of lustice. Counsel for the Petitioner: Counsel for Respondent [Nos. ][1 ][to 4: ][Ms. ][B. SAPNA ][REDDY' COUNSEL ] SRI J. V. PRASAD,SENIOR SC FOR INCOME TAXCounsel for Respondent No. 5: SRI [B' ][MUKHERJEE' ] SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL The Court made the following: THE HONOURABLE AND THE HONOURABLE [N. ][TUI(ARAMJI] WRIT PETITION[NOs.\2724]t29L212958L2966 L29AL12988 & 13o29 0F 2024 COMMON OER: k)er Hon'ble [Justice ][SujoY Paul)] Sri Thanneru [Chaitanya ][Kumar, ][learned ][counsel] for the [petitioner{s), ][Ms' ][B' ][Sapna ][Reddy' ][learned]appears counsel represents [Sri ][J.V. ][Prasad, learned ][Standing ][Counsel ][for]the respondents-Income [Tax ][Department ][in ][W'P'Nos'12724']12912, l2gia, [12988 ][& ][13029 ][of ][2024, Sri Vijhay ] [Punna']learned Senior [Standing Counsel ][appears ][for the ][respondents-]Income Tax [Department ][in ][W'P'No'12966 ][of ][2024' Ms' ][J']Sunitha, learned [Junior ][Standing ][Counsel ][represents]Ms.Sundari [R.Pisupati, learned Senior Standing Counsel ][for ][the]respondents-lncome [Tax Department ][in ][W'P'No'12981 ][of ][2024]and Sri B. Mukherjee, [Iearned counsel ][represents ][Sri ][Gadi]Praveen Kumar, [learned Deputy Solicitor ][General of ][India ][for ][the]respondents-Central [Government ][in ][all ][the ][writ ][petitions ][except]in W.P.No. 12724 [of 2024.] Regard being being [[had ][to ]][[to ]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]] 2. Regard being being [[had ][to ]][[to ]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]]involved, on the [joint ][request ][of ][the ][parties' ][the ][matters ][are]analogously [heard and ][decided ][by ][this ][common ][order'] It is common ground taken is common ground taken common ground taken ground taken by the learned counsel forlearned counsel forcounsel for Regard being being [[had ][to ]][[to ]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]] 2. Regard being being [[had ][to ]][[to ]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]]involved, on the [joint ][request ][of ][the ][parties' ][the ][matters ][are]analogously [heard and ][decided ][by ][this ][common ][order'] It is common ground taken is common ground taken common ground taken ground taken by the learned counsel forlearned counsel forcounsel for 3It is common ground taken is common ground taken common ground taken ground taken by the learned counsel forlearned counsel forcounsel 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 148of the Income Tax Act, 196 I cannot sustain judicial scrutiny.Since notices are bad in law, the consequential orders are alsobad in law. 4. During the course of hearing, learned counsel for the parties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 ol 2O22and other connected matters, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.O9.2023. 5This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under: "35. ln view of the aforesaid discussions, it is by now very clear thatthe procedure to be followed by the respondent-Department upontreating the notices issued for reassessment being under Section1484, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Oepartment is incontravention to the statute i.e. the Finance Acq 2021, at the firstinstance. 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 and theproceedings drawn by the respondent-Depa(ment is neither tenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the respondentDepartment 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 whenthe initiation of the proceedings itself was procedurally wrong, thesubsequent 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 ofjurisdiction, 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.] 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the [powers ]underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferred on th€Revenue 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." 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the [powers ]underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferred on th€Revenue 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." 6In view of the consensus arrived, the impugned ShowCause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the [parties]to 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. 6 7. The writ [petitions ][are ][allowed' No ][costs' ][Interlocutory]applications, [if ][any ][pending, shall ][also ][stand ][closed'] sD/-A.v.s.PRASADASSIsTANTREGJtSf >SECTION //rRUE coPY// :ll:", [+*i{i'"ru{eg;fj$q$"a.gt;'-1'g1T: ][j'"][[Ward ]][[Hvderabad' Telangana]][[Ward ]][[Hvderabad' Telangana]] To, ?lt"On,* [of ][The ][lncome Tax ][officer' ][[Ward ]][9(1)' ][[Hvderabad' Telangana]]u. ?Lt"*r,,onrl [Faceless Assessment ][Center' ][lncome ][Tax ][Department' New]Delhi[[w^ard ][1" ]][[1" ]][5l'3flTgliJ?51t"1[l3i\il:"]Delhi[[w^ard ][1" ]][[1" ]][5l'3flTgliJ?51t"1[l3i\il:"] Delhi6 ine [orfice ][of-rte ][rncome ][rax ][officer ][[w^ard ][1" ]][[1" ]][5l'3flTgliJ?51t"1[l3i\il:"]? ' iilE 6iii"; [6f ][ih" ][ln"orn" ][Tax ][officer' office ][or ] [n']t ' Nirmat' Telangana tlrt?r, officer, [[ward ][10(1 ]][[10(1 ]])' [[Hyderabad" Telangana]]? ' iilE 6iii"; [6f ][ih" ][ln"orn" ][Tax ][officer' office ][or ] [n']t ' Nirmat' Telangana tlrt?r, officer, [[ward ][10(1 ]][[10(1 ]])' [[Hyderabad" Telangana]] officer, [[ward ][10(1 ]][[10(1 ]])' [[Hyderabad" Telangana]] 8. T'he Office [of ][The ][lncon] ?Lt?""*rrt[Board of Direct Taxes,, Eepresented.bv ][its ][chairman.]DeDartmentotnevenuJ'lirnll-fri"tjiFlnln""'Goveinmentoflndia'Secretarrat6'liJtist' [New Delhi ][- ]lncome rax Department' [New]DeDartmentotnevenuJ'lirnll-fri"tjiFlnln""'Goveinmentoflndia'Secretarrat6'liJtist' [New Delhi ][- ]lncome rax Department' [New]1 0. The Nalional [Faceless]XL33J;"* center,, 1112.t[iU."lil6s,"rs'egff{i"[ft]":"fi []#j3:lr"'-e1"r"6'33r:.]12.t[iU."lil6s,"rs'egff{i"[ft]":"fi []#j3:lr"'-e1"r"6'33r:.] 12.133ffi 14EEi:iu,"\,:l!+:f iir{s:"i:*:ffi ;l.ia'[,","1^15.3ffi 33iSi!:J_ffi [IJt[1ts"'';ffi ]'16.One CC [to ][Sri ][Gadi ][Pravee]X,',""'fi llS:ltt [j,;a:f,:B,,no,,topuc]]17- Two [CoPies]133ffi 14EEi:iu,"\,:l!+:f iir{s:"i:*:ffi ;l.ia'[,","1^15.3ffi 33iSi!:J_ffi [IJt[1ts"'';ffi ]'16.One CC [to ][Sri ][Gadi ][Pravee]X,',""'fi llS:ltt [j,;a:f,:B,,no,,topuc]]17- Two [CoPies] MBCGJPs HIGH COURT DATED: 0310512024 HE 14:(qv[c]otr E [i\iN ][202[]az.LiDr\)COMMODER WRIT PETITION NOs.12724, 12912, 12958, 12966,12981,12988 & 13029 0F 2024 @c'o-'€V[1*] ALLOWING THE WRIT PETITIONSWITHOUT COSTS