La No: 1 Of 2023 v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY, ANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 30883 AND 12348 0F 2023 wP NO.30883 0F 2023: Between: !t4l1.Laxq4-Qqr.gbu, [Sio ][IVtr- ][Narayana.sarabu, aged 61 years, ]Occ.. Business,H.No.. 18-7-6071816tA. Danaiah Nalar, UppuguOa --SOO OS5-ietingi;a;;;;; AND 1. The lncome Tax officer,.ward 9(_r ), Hyderauad, rncome Tax Towers, AC Guards,^ [[llasqb ][Tank, ][Hyderabad - ][500 004, ]][[Tank, ][Hyderabad - ][500 004, ]][[Hyderabad - ][500 004, ]][[500 004, ]][[T6tangana.']]2. The Principal Commissioner The Principal Commissioner lncome _Ta"x -4, Hyderabad, Room No..21 1,2nd^ [[llasqb ][Tank, ][Hyderabad - ][500 004, ]][[Tank, ][Hyderabad - ][500 004, ]][[Hyderabad - ][500 004, ]][[500 004, ]][[T6tangana.']]2. The Principal Commissioner The Principal Commissioner lncome _Ta"x -4, Hyderabad, Room No..21 1,2nd ^ [[llasqb ][Tank, ][Hyderabad - ][500 004, ]][[Tank, ][Hyderabad - ][500 004, ]][[Hyderabad - ][500 004, ]][[500 004, ]][[T6tangana.']]2. The Principal Commissioner The Principal Commissioner _of lncome _Ta"x -4, Hyderabad, Room No..21 1,2nd- [Floor, ] [Block, ][l.T.TowersJ0-?-3, ][AC Guards, Hyderabad ][- ][SOO OO+, ][iefan'gina.]3. Assessment u.nit, Income Tax Department, Naiionar e-nssessmeni i"nier. Nte*D91ry,^Bqom No.. 401 ; 2nd Floor, E-Ramp, Jawaharlat t tehru StaOiusr, tie* O"i'ni- 1 10 003.2. The Principal Commissioner The Principal Commissioner _of lncome _Ta"x -4, Hyderabad, Room No..21 1,2nd- [Floor, ] [Block, ][l.T.TowersJ0-?-3, ][AC Guards, Hyderabad ][- ][SOO OO+, ][iefan'gina.]3. Assessment u.nit, Income Tax Department, Naiionar e-nssessmeni i"nier. Nte*D91ry,^Bqom No.. 401 ; 2nd Floor, E-Ramp, Jawaharlat t tehru StaOiusr, tie* O"i'ni- 1 10 003. Petition under Articte 226 of the Constitution of' tndia prryidtili;"i""=T;: circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction, declaring. a. the order passed u/s 14BA(d) of the lncome Tax Act, 1961, dated 06.04.2022, bearing DIN and Notice No.. TTBA/AST/F/1 4BN2o22- 2}t1o42s61}3g(1),by the 1st Respondent, for the Assessment year 2015 - 16; b. the notice issued u/s 148 of the lncome Tax Act, [.1961, ]daled 06.04.2022, bearing DIN and Notice No. trBA/AST/s/i4B 1t2022-23t1o42s73140(1), by the 1stRespondent, for the Assessment Year 20'l S - 16, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles ofnatural justice, apart from being violatiVe of Articles 1a, 19(i Xg) and 265 of theconstitution of lndia and sec 148A of the lncome Tax Act, 1961 , and consequenfly setaside the same in the interests of justiceaside the same in the interests of justice lA NO: 1 OF 2023 Petition under Section 15'1 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may oe pleased to stay allfurther proceedings, including any recovery, pursuant to the notice issued u/s 148 ofthe lncome Tax Act, 196'1 , dated 06.O4.2022, bearing t)lN and Notice No..ITBA/AST/S/148-]12022-231104257314O(1), by the 1st Respondent, for theAssessment Year 2O15 - 16, pending disposal of the above Writ PetitionCounsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SRI J. V. PRASAD Sr. SC FOR INCOME TAX WP NO: 12348 OF 2023 Between: Ms. Madhumita Tripathy, W/o Mr. Sridhaba Mahapatra, aged 37 years, Occ..Housewife, H.No. 8 LH, Flat 1402, Lanco Hills, Khajaguda, Manikonda S,O.,Manikonda (Jagir), Hyderabad, K.V. Rangareddy District - 500 036, Telangana. ...PETITIONER AND Counsel for Respondents: SRI J. V. PRASAD Sr. SC FOR INCOME TAX WP NO: 12348 OF 2023 Between: Ms. Madhumita Tripathy, W/o Mr. Sridhaba Mahapatra, aged 37 years, Occ..Housewife, H.No. 8 LH, Flat 1402, Lanco Hills, Khajaguda, Manikonda S,O.,Manikonda (Jagir), Hyderabad, K.V. Rangareddy District - 500 036, Telangana. ...PETITIONER AND '1 . Assessment Unit, lncome Tax Department, National e-Assessment Center, NewDelhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003.. Assessment Unit, lncome Tax Department, National e-Assessment Center, NewDelhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003. 2. The lncome Tax Officer, Ward 8(1), Hyderabad, 6th Floor, Signature Towers,Opp. Botanical Gardens, Kondapur, Hyderabad - 500 0B1,I.elangana.Opp. Botanical Gardens, Kondapur, Hyderabad - 500 0B1,I.elangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No..922,9th Floor, B Block, lT.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No..922,9th Floor, B Block, lT.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana. 4. The Central Board of Direct Taxes, Represented by lts Chairman, Department ofRevenue, Ministry of Finance, Government of lndia, Secretariat Buildings, NewDelhi - 1 ['10 ]001 .Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, NewDelhi - 1 ['10 ]001 . ...RESPONDENTS 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 tocircumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a Writ of Mandamus or any other appropriate Writ, Order cr Direction, declaringthe Assessment Order passed by the 1st Respondent, u/s 147 rlw Sec. 1448 of thelncome Tax Act, 1961, dated 17.O4.2023, bearing DIN.. ITBA/ASTlsl14712023-2411052115827(1), for the Assessment Year 2014 - 15. as arbitrary, illegal, barred bylimitation, bad in law, void-ab-initio, violative of the principles of natural justice, apartfrom being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia andSec 148A of the lncome Tax Act, 1961 , and consequently set aside the same in theinterests of justicethe Assessment Order passed by the 1st Respondent, u/s 147 rlw Sec. 1448 of thelncome Tax Act, 1961, dated 17.O4.2023, bearing DIN.. ITBA/ASTlsl14712023-2411052115827(1), for the Assessment Year 2014 - 15. as arbitrary, illegal, barred bylimitation, bad in law, void-ab-initio, violative of the principles of natural justice, apartfrom being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia andSec 148A of the lncome Tax Act, 1961 , and consequently set aside the same in theinterests of justice lA NO: 1 OF 2023 Petition under Section 151 CPC [praying ]that in the circumstances stated in theaffidavit filed in support of the [petition, ]the High Court may be [pleased ]To stay allfurther proceedings, including any recovery, pursuant to the Assessment Orderpassed by the 1st Respondent, u/s 147 rlw Sec. 1448 of the lncome Tax Act, 1961 ,dated 17.04.2023, bearing DlN.. ITBA/ASflsl14712023-2411052115827('1 ), for theAssessment Year 2O14 - ['15, ]pending disposal of the above Writ Petition. and to pass lA NO: 2 OF 2023: Between: 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, NewDelhi, Room No.. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003.Delhi, Room No.. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003. 2. The lncome Tax Officer, Ward 8('l), Hyderabad, 6th Floor, Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad - 500 08'1, Telangana. lA NO: 2 OF 2023: Between: 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, NewDelhi, Room No.. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003.Delhi, Room No.. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 1 10 003. 2. The lncome Tax Officer, Ward 8('l), Hyderabad, 6th Floor, Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad - 500 08'1, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No..922,9th Floor, B Block, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No..922,9th Floor, B Block, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana. 4. The Central Board of Direct Taxes, Represented by its Chairman, Department ofRevenue, Ministry of Finance, Government of lndia, Secretariat Buildings, NewDelhi - 11o 001' Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, NewDelhi - 11o 001' ...pETrroNERS.RESpoNDENTs AND Ms. Madhumita Tripafhy, Wo Mr. Sridhaba Mahapatrb, aged 37 years. Occ..Housewi{e; [,H.Noi ]B L.H, Fliat 1402, Lanco Hills, KhaJaguda, Manikonda S,O.,Manikonda (Jdsir), Hyd'erabad, K.v. Ransareddy District;?ggjiSil?l3pf,?ifr._ Petition under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased [pleased ]tovacate the interim Order passed in W.P.No. 12348 ol 2023, dated 2810412023 anddismiss the Writ petition filed by the Writ Petitioner in the interest of Justice and [pass]Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SMT. SUNDARI R PISUPATI (sR.sc FoR rNcoME TAX DEPARTMENT) The Court made the following: COMMON ORDER \ THE HON'BLE Szu JUSTICE P.SAM KOSHY AND THE HON'BLE SRT JUSTICE N.TUKARAMJIW.P. Nos. 30883 and 12348 of2o23 COMMON ORDER (per Hon'ble Sri Justice P.SA.tfi KOSHY) When these matters are taken up for hearing today', it has beeninformed by the parties that an identical writ [petition ]i.e.,W.P.no.30153 of 2023 has already been allowed and disposed of videorder dated 30.10.2023 2. In view of the fact that the identical matter has already beenallowed by this Court, we are inclined to allow these rvrit petitionsalso, in terms of the order passed in W.P.No.30l 53 of 2023 decided on30.10.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if rrny in these writ petitions, shall stand closed. No order as to costs SD/.B. SARASWATHIASSlsrubREGlsrRARSECTION OFFICER //rRUE coPY// To,1.The lncome Tax Officer, Ward 9( 1), Hyderabad, lncome Tax Towers, AC Guards,Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana.2.The Principal Commissioner of lncome Tax - 4, Hyderabad, Room No.. 211,2ndFbor, A Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Fbor, A Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.3.Assessment Unit, lncome Tax Department, National e-Asserssment Center, NewDelhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 110 003Delhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 110 0034The lncome Tax Officer, Ward B(1), Hyderabad, 6th Floor, !)ignature Towers,Qpp. [Botanical Gardens, Kondapur, Hyderabad ][- ][500 ][081, ][Telangana.]Qpp. [Botanical Gardens, Kondapur, Hyderabad ][- ][500 ][081, ][Telangana.]5The Principal Chief Commissioner of lncome Tax, Andhra Pradedh andTelangana, Hyderabad Room No.. S22,9th Floor, B Block, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No.. S22,9th Floor, B Block, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry ofFinance, Government of lndia, Secretariat Buildings, New Delhi - 110 001 .One CC to Sri A V A Siva Kartikeya Advocate IOPUCIFinance, Government of lndia, Secretariat Buildings, New Delhi - 110 001 .One CC to Sri A V A Siva Kartikeya Advocate IOPUCI 7. o9n" 99 [to Sri J V ][Prasa{(Sr ][SC FOR INCOME TAX) Advocate ] 9.One CC to Smt. Sundari R. Pisupati, Advocate(OPUC)'10Two CD Copies 9. MBCaSB t\^-- a @t\...)'V r/ HIGH COURT DATED: 0711112023 COMMON ORDER WP NO: 30883 AND 12348 OF 2023 ,411BE:;TATc1(q()75 Niiv2021ttDFSPATC ALLOWING THE WRIT PETITION S WITHOUT COSTS THE HON'BLE SRI JUSTICE P.SA.IU KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No.3O153 of 2O23 ORDER: (per Ilon'bLe Si Justic.e P.s'Att KOSHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. pemsed the entirerecord.for Income Tax appearing for the respondents. pemsed the entirerecord. 2. The instant petition has been filed challenging the AssessmentOrder passed by respondent No.1 under section 148A(d) of the IncomeTax Act, 1961 (hereinafter referred to as "the Act,,) dated 25.04.2022for the Assessment Year 20 18- 19. 3:... One of the bontentibns that the petilioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect from O1.04.2021, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 1484, and provide an opportunity of hearing to theassessee. As per the amended provision of law, the proceedings to bedrawn are also in a faceless manner. Whereas, it has been contendedby the petitioner that in the instant case, reopening has been initiatedblz the Juridictional Assessing Qfficer. In respect of the.said objectionthat the petitioner had raised, he relied upon the recent batch of writ petitions dccided by this very Bench on 14.t)9 .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. Learned counsel for the Department would not dispute ofhaving decided the said objection in the aforesaid batch [matters.]However, lcarned counsel submits that apart from the [aforesaid]objection, there have been other various objections aLso [which ][the]petitioner has raised in the writ petition. 5. So far as this contention of the learned cortnsel for [the]Department is concerned, this Bench, while disposing ofW.P.No.25903 of 2022 and batch had taken note of the same inaparagraph Nos.37 & 38 which is reproduced herein under: "37. The preliminary objection raised by the [petiti('ner ][rs]sustained and all these writ petitions stands allowed on tlris [very]jurisdictional issue. Since the impugned notices and or(lers al'egetting quashed on the point ofjurisdiction, ive ar€ not incrined toproceed further and decide the other issues raised by thepetitroncr which stands reserved to be raised and contendcd in anappropriate proceedings."sustained and all these writ petitions stands allowed on tlris [very]jurisdictional issue. Since the impugned notices and or(lers al'egetting quashed on the point ofjurisdiction, ive ar€ not incrined toproceed further and decide the other issues raised by thepetitroncr which stands reserved to be raised and contendcd in anappropriate proceedings." 38. Since the Hon'ble Supreme Court had, in the case [ol Ashish]Agarwal, supra, as a one-time measure exercising the [powers]under Article 142 of tLre Constitution of tndia, [permitled ][the]Revenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, [tlLe ]rightconferred on the Revenue would remain reserved to [proceed]further if they so want from the stage of the order of the StrpremeCourt in the case of Ashish Agarwal, supra. 38. Since the Hon'ble Supreme Court had, in the case [ol Ashish]Agarwal, supra, as a one-time measure exercising the [powers]under Article 142 of tLre Constitution of tndia, [permitled ][the]Revenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, [tlLe ]rightconferred on the Revenue would remain reserved to [proceed]further if they so want from the stage of the order of the StrpremeCourt in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writpetition also on similar terms. Accordingly, the present Writ Petitionstands allowed on the objection of the petitioner that th,: [proceedings]have not been drawn in accordance with the amended provision butunder the unamended provision which is otherwise not sustainable. ,.. . !.- As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs. 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, JDated: 30.1O.2023aqs THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of 2023Qter [tlte ][Hon'ble ][Si ][Justice ][P.SAM KOSHY)] aqs Dated: 3O.lO.2023