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

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF DECEIVIBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION NO: 33881 OF 2023 Between: Mr. Vishwanath Rao Domudala, , S/o Mr. Rajanna Domudala, aged 73 years, Occ..Retired Government Employee, H. No.4-1-72, Azam Road, Nizamabad - 503 001,Telangana. ...PETITIONER AND 1The lncome Tax Officer, Ward ['1 ], Nizamabad, lncome Tax Office, 6-2-'156/3,Subash Nagar, Nizamabad - 503 002, Telangana.Subash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No.922, 9th Floor, 'B' Block, l.T.Towers, I0-2-3,AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No.922, 9th Floor, 'B' Block, l.T.Towers, I0-2-3,AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Centre,New Delhi, Room No. 4O1,znd Floor, E-Rarnp, Jawaharlal Nehru Stadium,New Delhi - 1'10 003.New Delhi, Room No. 4O1,znd Floor, E-Rarnp, Jawaharlal Nehru Stadium,New Delhi - 1'10 003. ...RESPONDENTS 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 a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring. a. the order passed by the 1st Respondent, u/s 148A(d) of the lncome TaxAct, 1961 , dated 19.04.2022, bearing DIN and Notice No..ITBA/AST/F/1 48 Al 2022-23 I [1 ]O 427 [7 ]I 1 O2(1 ), fo r the Assessment Year [201 ][5]Act, 1961 , dated 19.04.2022, bearing DIN and Notice No..ITBA/AST/F/1 48 Al 2022-23 I [1 ]O 427 [7 ]I 1 O2(1 ), fo r the Assessment Year [201 ][5] -16; [&] b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax [Act,]1961 , dated 19.04.2022, bearing DIN and Notice1961 , dated 19.04.2022, bearing DIN and Notice No.ITBA/AST/S I 1 48 1 12022-231 1042779539('1 ), for lhe Assessment Year2015 - 16; arbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ]ofnatural [justice ]apart from being violative of Articles 14, 19(1Xg) and 265 ofthe Constitution of lndia and Sec. 148A of the lncome Tax Act, [1 ]961 , andconsequently set aside the same in the interests of [justice.] lA NO: 1 OF 2023 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, including any recovery, pursuant to the notice issued bythe 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 19.04.2022,bearing DIN and Notice No.ITBA/AST/S/148_1 12022-2311042779539(1 ), for theAssessment Year 2015 - 16, pending disposal of the above Writ Petition, [pending]disposal of the above Writ Petition. Gounsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R. PISUPATI,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT The Court made the following: ORDER \ THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.33881 OF 2023 ORDER (per Hon'ble Si Justice P.SAM [KOSHY)] When the matter is taken up for hearing today, [it ][has ][been] informed by the parties that an identical Writ [Petition ][i.e.,]W.P.No.3O153 of 2023 has already been [allowed ][and ][disposed ][of]uide order, dated 30. [1 ]0.2O23. 2. In view of the fact that the [identical matter has ][already ][been]allowed by this Court, we are [inclined ][to ][a,llow ][this ][Writ ][Petition]in terms of the order [passed ][in ][W.P.No.3O153 of ][2023 ][decided on]30.1O.2023 on similar terms. The Court made the following: ORDER \ THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.33881 OF 2023 ORDER (per Hon'ble Si Justice P.SAM [KOSHY)] When the matter is taken up for hearing today, [it ][has ][been] informed by the parties that an identical Writ [Petition ][i.e.,]W.P.No.3O153 of 2023 has already been [allowed ][and ][disposed ][of]uide order, dated 30. [1 ]0.2O23. 2. In view of the fact that the [identical matter has ][already ][been]allowed by this Court, we are [inclined ][to ][a,llow ][this ][Writ ][Petition]in terms of the order [passed ][in ][W.P.No.3O153 of ][2023 ][decided on]30.1O.2023 on similar terms. 3. As a sequel, miscellaneous [applications pending ][if ][any ][in ][this]Writ Petition, shall stand closed. [No ][order ][as ][to ][costs.]Writ Petition, shall stand closed. [No ][order ][as ][to ][costs.] .SD/. MOHD. SANAULLAH ANgARIASSISTANT REGIS/RAR//TRUE COPYil / u'SECTION OFFICER To, 1. The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3,Subash Nagar, Nizamabad - 503 002, Telangana.Subash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922, [gth ]Floor, 'B' Btock, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No. 922, [gth ]Floor, 'B' Btock, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, Telangana. 3. The Assessment Unit, lncome Tax Department, National e-AssessmentCentre, New Delhi, Room No.401, 2nd Floor, E-Rarnp, Jawaharlal NehruStadium, New Delhi - ['1 ]10 003.Centre, New Delhi, Room No.401, 2nd Floor, E-Rarnp, Jawaharlal NehruStadium, New Delhi - ['1 ]10 003. 4. One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate IOPUC] 5. One CC to M/s. SUNDARI R. PISUPATI, Senior Standing Counsel lncomeTax Department Tax Department 6. Two CD Copies $ [ntong with a copy ][of ][the order dated 30.10.2023 ][in ][W.P.No.301 ][53 ][of ][2023] N HIGH COURT DATED:1511212023 ORDER WP.No.33881 of 2023 sT4 14'oUO B JAil 2OA*,,SP4'yr,;u,3 ALLOWING THE WRIT PETITION WITHOUT COSTS ,/- ,/ .fr THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYlV.P. No. 3O153 of2O23 ORDER: per ao n'ble Sn Justice p.SAIt KOSHr) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. Perused the entirerecord.for Income Tax appearing for the respondents. Perused 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 207a-19. 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect from 01 .04.202 1, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunit5z 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 initiatedby the Jundictional Assessing Officer. In respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ : petitions decided by this very Bench on 14.Og.2O23 videW.P.No.25903 of 2022 and batch to the limited extent. 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect from 01 .04.202 1, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunit5z 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 initiatedby the Jundictional Assessing Officer. In respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ : petitions decided by this very Bench on 14.Og.2O23 videW.P.No.25903 of 2022 and batch to the limited extent. 4. Learnedcounsel for the Department wouldnot dispute ofhaving decidedthe said objection in the aforesaidbatch matters.However,learned counsel submits that apart fromthe aforesaidobjection,there have been other various objections also which thepetitioner has raised in the writ petition5. So far as this contentionof the learned counsel for theDepartment is concerned, thisBench, while disposingofW.P.No.2S903 of 2022 and batchhad taken note of the same lnparagraph Nos.37 & 3g which is reproduced herein under:sustained and "37. The preliminary- ob3ectior all traised by the petitioner is:u.isai.t,o,ai-iiu;T!.,J::ff i[.i"_::TiH::,J:*r.:.,]*Xproceed setting [quashed ]further on the point .f jr;i;i;;,.;.:re -_i....i*"* not inclined toand, decide ifr. appropriate proceedings..petitioner which stands ..".*.J-il o.l"i"*"."1.i contended raised by in thean 38. Since the ,oly. Agarwal, supra, as a one_time -arp:..-e [Court ][had, ][in ][the ][case of ][Ashish]under Article t42 tt.e c""Ji;;;. -.."ri. lr..jsing ".iii,a.i,., the powerscourt Revenue allowins the to proceed pe-ririons ,of u"a.. *,"-"r["iiu,Io,oilr",.rs, p".-itt"a and thistn.conterred on the Revenu" ""iy;;il;;;""0',]1, *outa i..iir.".I".*"a n.*, rhe rishrCourt further in if rhe case of they so want.from_th;;i;s;;ffi: Ashish Ac";;r:";;.- j..# ","",or rr. to supremeproceed 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 the proceedingshave not been drawn in accordance with the amended provision butunder the unamended provision which is otherwise not sustainable. .\ 7 3 As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envrsaged inparagraph Nos.37 & 3g of the said batch. No order as to costs. 7Consequently, miscellaneous petitions pending, if any, shalistand closed miscellaneous petitions pending, if any, shalistand closed P.SAIu KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 30. 10.2023acls