La No: 1 Of 2022 v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY SEVENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYANTHE HON'BLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 37034 OF 2022 Between: Ms. Rekha Rani Balusu, D/o Late. Mr. Tamineedi Surya Prakash Rao, aged 59years, H. No. 16-31-620/404, Vl Phase, Sai Sri Laxmi Homes, Near Malaysian TownShip, Kukatpally, Hyderabad - 500 072,Telangana. Resident ot. 11706, Washington Street, Kansas, 64114, United States of America.Represented by her Power of Attorney: Mr. G.Arun Kumar, S/o G.Sriramulu. ...PETITIONER AND '1. The lncome Tax Officer, Ward - 11('l), Hyderabad, Signature Towers, Sy. No.6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens,Serilingampally Mandal, RangaReddy District, Hyderabad - 500 084,Telangana6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens,Serilingampally Mandal, RangaReddy District, Hyderabad - 500 084,Telangana 2. The lncome Tax Officer, Ward - 11(4), Hyderabad, Signature Towers, Sy. [No.]6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical [Gardens,]Serilingampally Mandal, Ranga Reddy Dastrict, Hyderabad - 500 [084,]Telangana6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical [Gardens,]Serilingampally Mandal, Ranga Reddy Dastrict, Hyderabad - 500 [084,]Telangana 3. Additional / Joint / Deputy / Assistant Commissioner of lncome [Tax ][/ ][lncome]Tax Officer, National Faceless Assessment Center, New Delhi, Room No.4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - [1'10 ]003.Tax Officer, National Faceless Assessment Center, New Delhi, Room No.4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - [1'10 ]003. 4. The Additional Commissioner of lncome Tax, Range [-1 ]['1, ]Hyderabad lTTowers, AC Guards, Masab Tank, Hyderabad - 500044, TelanganaTowers, AC Guards, Masab Tank, Hyderabad - 500044, Telangana 5. The Principal Commissioner of lncome Tax - 5, Hyderabad lT Towers, ACGuards, Masab Tank, Hyderabad - 500044, TelanganaGuards, Masab Tank, Hyderabad - 500044, Telangana ..,RESPONOENTS 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 issued Writ of Mandamus or any other appropriate Writ, order or Direction declaring the order passed under Sec. 147 r/w Sec. 144 of the lncomeTax Act, 961, dated 24.09.2021 , vide DIN and Order No. ITBA/AST/5114712021-Tax Act, 961, dated 24.09.2021 , vide DIN and Order No. ITBA/AST/5114712021-2211035873423(1), by the 1st Respondent, for the Assessment Year 20'17 - 18 asarbitrary, illegal, bad in law, void-ab-initio, violative of the principles of naturalarbitrary, illegal, bad in law, void-ab-initio, violative of the principles of naturaljustice apart from being violative of Articles 14, 19(1)(g) and 265 of theConstitution of lndia and Sec 148 of the lncome Tax Act, 1961.Constitution of lndia and Sec 148 of the lncome Tax Act, 1961. lA NO: 1 OF 2022 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 stayfurther proceedings, including any recovery, pursuant to the order passed by the'l st Respondent, under Sec. 147 r/w Sec. 144 of the Act, dated 24.09.202'l , videDIN & Notice No. ITBA/AST/5114712021-2211035873423(1), for the AssessmentYear 2017 - 18, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. K. MAMATA CHOWDARY,S.C. FOR INCOME TAX DEPARTMENT The Court made the following: ORDER I THE HON'BLE TH@EHUYAN AND THE HON'BLE SRI JUSTICE C.V.BHAS KAR REDDY WBIT PMIaION No.37OB4 of 2022 ORDER: per the Hon'ble the Chief .Iustice ujjal Bhugan) Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. K. MAMATA CHOWDARY,S.C. FOR INCOME TAX DEPARTMENT The Court made the following: ORDER I THE HON'BLE TH@EHUYAN AND THE HON'BLE SRI JUSTICE C.V.BHAS KAR REDDY WBIT PMIaION No.37OB4 of 2022 ORDER: per the Hon'ble the Chief .Iustice ujjal Bhugan) Heard Mr. A.V.A.Siva Kartikeya, learned counsel for thepetitioner and Ms. K.Mamata Chowdary, learned StandingCounsel for Income Tax Department for the respondents. 2. Challenge made in this writ petition is to theassessment order dated 24.OT.2O2L passed by the l"trespondent under Section l4Z of the Income Tax Act, 1961(briefly ieferred to hereinafter as the.'ActJ read with section144 thereof. 3. From a perusal of the assessment order which ismore than a year crld, it is seen that petitioner who is anassessee ur.rder the Act did not file return of income for the"assessment [year ][2O7Z-18 ][as ][is ][required ][under ][Section ][139 ]ofthe Act. Therealter lsr respondent passed best judgment It I assessment [under ][Section ][144 ][of the Act ][making an ][addition]of Rs.20,00,260.00 [to ][the ][income ][of ][the ][petitioner'] 4 . Learned counsel [for the ][petitioner submits ][that]did [not ][receive ][any ][notice ][from ][the ][Income ][Tax]petitioner Department. [The ][fact ][that ][Income ][Tax ][Department ][had]for [ne'*' ][E-mail ] [of the ][petitioner ][itself ][would ][go ][to]sought showthatnoticewasnotserveduponthepetitioner.Hefurther submits [that ][petitioner ][is ][presently ][a ][resident ][of]United [States ][of America' ][In ][the ][circumstances' ][he ][prays ][for]remand of the [matter ][to the ][file ][of ][the ][Assessing ][Officer'] 5. We are afraid [we cannot ][accede ][to ][such ][prayer ][of]learned counsel [for the ][petitioner' ][Whether notice ][has ][been]served or [not ][is ][the ][secondary ][issue' ][The ][first ][and ][foremost]issue is that [being ][an ][assessee ][under ][the ][Act' ][there ][is ][a]corresponding [duty ][on the ][part ][of the ][petitioner ][to ][submit]return of income. [Admittedly, ][no ][such ][return ][of ][income ][was]filed compelling [the ][Assessing ][Officer ][to ][resort ][to ][best]judgment assessment. That [apart, ][al ][order of ][assessment ][is] I, 3HCJ & CVBRJW.P.No.37034 of 2022 alt appealable order before the [Commissioner ][of ][Income ][Tax](Appeals). 6. 6. That being the position, we see no [good ]ground toentertain the writ petition. [Petitioner ][would ][be ][at ][liberty ][to file]appeal before the Commissioner [of Income ][Tax ][(Appeals) ][and]if such appeal1S filed, the same shall be considered inaccordance with law. We [have ]not [expressed ][any opinion ][on]merit and all contentions [are ]kept [open'] 7 . Subject to the observations made above, [Writ]Petition is dismissed. [However, ][there shall ][be ][no ][order ][as ][to]costs. B. As a sequel, miscellaleous applications [pending, ]ifany, in this Writ Petition, [shall stand ][closed.]SD/-P.PADMANABHA ASSISTANT R//TRUE SECTIONFICER To, 1. One CC [to ] [A. V. ] [SIVA KARTIKEYA' Advocate ]2. [One ] [to ][Ms. ][K. ][MAMATA CHOWDARY' ] [C' ][for lncome Tax Department]loPUCl2. [One ] [to ][Ms. ][K. ][MAMATA CHOWDARY' ] [C' ][for lncome Tax Department]loPUCl 3. Two [CoPies.] 4. One [SPare ][CoPY] MPBS r- )(c e HIGH COURT DATED:2710912022 a{1r9 [O]oi!tI [sttltfl:L]o4.1t frsaflfrlORDER WP.No.37034 ot 2022 DISMISSING THE WRIT PETITIONWITHOUT COSTS