La No: 1 Of 2022 v. Prasad(Sc For Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF APRILTWO THOUSAND AND TWENTY TWO PRESENTTHE HON'BLE SRI JUSTICE UJJAL BHUYANANDTHE HON'BLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 15646 OF 2022 Between: Varija Kottapalli, W/o. Late Sri Kotttapalli Venkata Satyanarayana, Aged 56years, occ. Housewife, R:/o. H.No. 6-3-6621111O, Jaffar Ali Bag, Somajiguda,HYderabad' ...pETrroNER AND 1. The Principal Commissioner of lncome Tax-I, Room No. 71 1, 7th Floor, ABlock, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004Block, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 0042. Joint Commissioner of lncome Tax, Ward 6/1 , Hyderabad, lT Tower, ACGuards, Masab Tank, Hyderabad, Telangana ^ 500 004Guards, Masab Tank, Hyderabad, Telangana ^ 500 0043. Deputy Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, ACGuards, Masab Tank, Hyderabad, Telangana - 500 004Guards, Masab Tank, Hyderabad, Telangana - 500 0044. Assistant Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, ACGuards, Masab Tank, Hyderabad, Telangana - 500 004Guards, Masab Tank, Hyderabad, Telangana - 500 0045. lncome Tax Officer, Ward No.6i1 , Hyderabad lT Tower, AC Guards, MasabTank, Hyderabad, Telangana - 500 004Tank, Hyderabad, Telangana - 500 004 6. The National-e-Assessment Centre, National Faceless Assessment CentreRoom No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10003.Room No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10003.7. Additional Commissioner of lncome Tax, National-e-Assessment Centre,National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1 10 003.National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1 10 003.8. Joint Commissioner of lncome Tax,, National-e-Assessment Centre, NationalFaceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, Delhi - 1 10 003.Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, Delhi - 1 10 003.9. Deputy Commissioner of lncome Tax, National-e-Assessment Centre,National Faceless Assessment Cenlre Room No. 401 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.National Faceless Assessment Cenlre Room No. 401 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.l0.Assistant Commissioner of lncome Tax, National-e-Assessment Centre,National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 0031'1. lncome-tax Officer, National e-Assessment Centre National FacelessAssessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, Delhi - 1 10 003.Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, Delhi - 1 10 003.12.Union of lndia, Through the Secretary Ministry of Finance, Government oflndia' North Block' NewDelhi 1 10001 lndia' North Block' NewDelhi 1 10001 ...REspoNDENTs ...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 issue an appropriate writ, order or direction more particularly one inthe nature of writ of Mandamus declaring the action of the Respondents,particularly Respondent No. 2,3,4, 5,6, 1O the notice issued by Respondent No.5 under section 148 dated 3'l .03.2021 bearing Notice No. trBA/Asr/s/14Bl2o2o-2021-1032102735( 1) (hereinafter referred to as lmpugned Notice) read along withthe letter dated 15.11.2021 bearing Letter No. |TBA/AST/F/142(1)t2021-2211036931919( 1 ) seeking to reopen the assessment of the petitioner for theAssessment Year 2017-18 (hereinafter referred to as Ay 2o17-1g) as beingwithout jurisdiction, arbitrary, illegal, unconstitutional and in contravention of thelncome Tax Act, 1961 and consequenfly. (a) set aside the lmpugned Noticedated 30-03-2021 bearing Notice No. trBA/AST/s/'t4Bl2o21-22t1-103210273s(1)issued by the sth Respondent (b) set aside the consequent notices u/s 142(1) dt.15-11-2021 , notice U/s '142(1) dt. 29-12-2021, Notice U/s 143(2) dt. 13_01-2022,notice u/s '142(1) dt.31-01-2022 and notice uts 142(1) dt. o1-02-2o22issued bythe 2nd Respondent (c) 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 stayall further proceedings arising out of the rmpugned notice under Section 14gdated 31-03-2021, which was served upon the petitioner after 01-o4-2022 bearingNotice No. lrBA/AST/S/'r4al2o2l-2211- 10321o2r3s(1) issued by the sthRespondent and the consequential notices issued by the Respondents 5 to 10Counsel for the Petitioner: Ms. INDRAJA, COUNSEL FORSRI PARSA ANANTH NAGESWAR RAO Counsel for Respondent Nos. 1 to 1.1: SRI J. V. PRASAD(sc FoR INCOME TAX)(sc FoR INCOME TAX) Counsel for Respondent No. 12: SRI N. RAJESHWAR RAOASSISTANT SOLICITOR GENERALASSISTANT SOLICITOR GENERAL The Court made the following: ORDER THE HONOURABLE SRI AND THE HONOURABLE MRS JUSTICE WRIT PETITION No.15646 of 2O22 ORDER: [(Per ]Hon'ble Sri Justice Ujjal [Bhugan)] Heard Ms. Indraja, learned counsel appearing [on behalf ]ofMr. Parsa Ananth Nageswar Rao, learned counsel for [the]petitioner. 2. It is submitted that because of [subsequent]development, petitioner would like to withdraw the [present ]writpetition and fiIe a fresh writ petition. In view of above, Writ Petition view of above, Writ Petition of above, Writ Petition above, Writ Petition Writ Petition Petition is dismissed on 3. In view of above, Writ Petition view of above, Writ Petition of above, Writ Petition above, Writ Petition Writ Petition Petition is dismissed onwithdrawal with liberty as prayed for. Holr,ever, there shall beno order as to costs. 4. As a sequel, miscellaneous applications pending, if any, in this Writ Petition, shall stand closed SD/-N.RAJAGOPALASSISTANT REGISTRAR/ //TRUE COPY// L/SECTION OFFICER To, 2. 1. one One CC CC ro Sri to Sri parsa Ananth v prasao tilqq:swar Rao Advocate IOPUCIAdvocate IOPUCIIOPUCI tilqq:swar Rao Advocate IOPUCIAdvocate IOPUCIIOPUCI3 one One CC CC ro Sri to Sri parsa Ananth v prasao One CC CC ro Sri to Sri parsa Ananth v prasao CC ro Sri to Sri parsa Ananth v prasao to Sri parsa Ananth v prasao ..r v prasao prasao ('sc FbR'iN'coilE FbR'iN'coilE inxl Aoi..rte-iopuctAoi..rte-iopuct IOPUCI..r v prasao prasao v prasao prasao prasao ('sc FbR'iN'coilE FbR'iN'coilE inxl Aoi..rte-iopuctAoi..rte-iopuctp1e. p-c to sri NamavarapL nriei*iiih-"o.-essrstant (oPUC)Soriciror Generar(oPUC)Soriciror Generar4. Two CD Cooies5. One Spare iloov5. One Spare iloovMBCSWSW HIGH COURT DATED: 1210412022 ', [- ..^,1:]o,:ii11 {t['r 202ORDERWP.No.15646 of 2O22 DISMISSING THE WRIT PETITION [WITHDRAWN,]WITHOUT COSTS @ei'&hy>'sYw