La No: 1 Of 2024 v. A. Siva Kartikeya

[ [337e ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY ,THE EIGHTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 431 OF 2024 Between: Mr. Elati Ravinder Reddy, S/o [Vr. E. Ramchandra Reddy, Aged 59 years,Occ. Business, H.No. 5-7-101 and 102, Main Road, KhaleelWadi, Nizamabad- 503 001, Telangana. ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National Faceless AssessmentCenter, New Delhi, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003.Center, New Delhi, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003.2. The lncome Tax Officer - Ward 1, Nizamabad, lncome Tax Office, 6-2-15613,Subhash Nagar; Nizamabad - 503 002, Telangana.Subhash Nagar; Nizamabad - 503 002, 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, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No. 922,9th Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['1 ]10 001.of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['1 ]10 001. ,..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 the Assessment Order passed by the 1st Respondent, uis147 rlw Sec. 1448 of the lncome Tax Act, 1961 , dated 2610512023, bearing DlN..ITBA/AST/S/14712023-2411053211122(1), for the Assessment Year2015 - 16, asarbitrary, illegal, barred by limitation. bad in law, void-ab-initio, violative of theprinciples of natural justice, apart from being violative of Articles 14, 19(1)(g) and265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, andconsequently set aside the same in the inlerests of [justice] lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased'tostay all further proceedings, including any recovery, pursuant to the AssessmentOrder passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome TaxAct, 1961, dated 2610512023, bearing DlN. ITBA/AST/S/14712023-241105321 1 122(1), for the Assessment. Year 201 5 - 1 6, pending disposal of theabove Writ PetitionCounsel for the Petitioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R. PISUPATI(SC for lncome Tax Dept) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSI{YANDTHE HONOURABLE SRI WSTICE N.TIIKARAMJI WRIT PETITION No.431 OF 2o24 ORDER:1per Hon'ble Sn Justice P.SAXI KOSHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel forthe petitioner ard Ms. Sundari R. Pisupati, learnedStanding Counsel for Income Tax appearing for therespondents. Perused the entire record. 2. The instant Writ Petition has been filed challenging the Assessment Order passed bv respondent No.1 underSection I47 read w'ith Section l44B of the Income Tax Act,1961 (hereinafter referred to as "the Act") dated 26.O5.2O23for the Assessment Year 2O 15- 16 3. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act rvhich came into effect fromOl.O4 .2O21 , the respondents, u'hile proceeding underSection 148 of the Act, w'ere required to issue notice underSection 148A and provide an opportunity' of hearing to theassessee. As per the amended provision of law, the 2. The instant Writ Petition has been filed challenging the Assessment Order passed bv respondent No.1 underSection I47 read w'ith Section l44B of the Income Tax Act,1961 (hereinafter referred to as "the Act") dated 26.O5.2O23for the Assessment Year 2O 15- 16 3. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act rvhich came into effect fromOl.O4 .2O21 , the respondents, u'hile proceeding underSection 148 of the Act, w'ere required to issue notice underSection 148A and provide an opportunity' of hearing to theassessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner.Whereas, it has been contended by the petitioner that inthe instant case, reopening has been initiated by theJurisdictional Assessing Officer. In respect of the saidobjection that the petitioner had raised, he relied upon therecent batch of writ petitions decided by this very Bench on14.09.2023 vide W.P.No.25903 of 2022 and balch to thelimited extent. 4. Learned counsel for the Department u ould notdispute of having decided the said objection in theaforesaid batch matters. However, learned counselsubmits that apart from the aforesaid objection, there havebeen other various objections also which the petitioner hasraised in the writ petition. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, w'hiledisposing of said batch of wdt petitions, had taken note ofthe same at paragraph Nos.37 & 38 rvhich are reproducedherein under: - '37. The preliminary objection raised by th-e petitioneris sustained and all these wit petifions sfands allowedon this uery [jurisdictional ]issue. Since the impugnednottces and orders are getting qtashed on the point ofjuisdiction, u)e are not inclined to proceed furttter anddecide tLe other bsues raised bg the petitioner uhichstands reserued to be raised and contended in anappropiate proceeding s. ["] "38. Since ttte Hon'ble Supreme Court had, in the caseof Ashish Agarutal, suprd, os a one-time measureexerci.sing tLe pouters under Article 142 of theConstihttion of India, pennitted the Reuenue to proceedunder ttte substituted prouisions, and this Courtallouing the petitions onlg on the procedural Jlau, theright confered on the Reuenue u.tould remain reseruedto proceed further if they so uant from the stage of theorder of the Supreme Court in the case of AshishAgarutal, supra." 6. In view of the sarne, we a-re inclined to allow the present writ petition a,lso on similar terms. Accordingly, thepresent Writ Petition stands allor,ved on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-arnended provision rvhich is othenr.'ise not sustainable.As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as isenvisaged at pa-ragraph Nos.37 & 38 of the said orderpassed in the said batch of ',r-rit petitions. No order as to I COStS.Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/. K. VENKAIAHASSISTANT REISTRAR. //TRUE COPY// SECTION FICER To,1. The As-sessment Unit, lncome Tax Department, National FacelessAssessment Center, New Delhi, Room No. 4O1 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, New Delhi - 110 003.1. The As-sessment Unit, lncome Tax Department, National FacelessAssessment Center, New Delhi, Room No. 4O1 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, New Delhi - 110 003.2. fhe lncome Tax Officer - Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3,Subhash Nagar, Nizamabad - 503 002, Telangana.Subhash Nagar, Nizamabad - 503 002, Telangana. I COStS.Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/. K. VENKAIAHASSISTANT REISTRAR. //TRUE COPY// SECTION FICER To,1. The As-sessment Unit, lncome Tax Department, National FacelessAssessment Center, New Delhi, Room No. 4O1 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, New Delhi - 110 003.1. The As-sessment Unit, lncome Tax Department, National FacelessAssessment Center, New Delhi, Room No. 4O1 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, New Delhi - 110 003.2. fhe lncome Tax Officer - Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3,Subhash Nagar, Nizamabad - 503 002, Telangana.Subhash Nagar, Nizamabad - 503 002, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922, 9th Floor,'B' Block, LT.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No. 922, 9th Floor,'B' Block, LT.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.4. The Chairman, Central Board of Direct Taxes, Depa(ment of Revenue,Ministry of Finance, Government of India, Secretariat Buildings, New Delhi -110 001.Ministry of Finance, Government of India, Secretariat Buildings, New Delhi -110 001. 5. One CC to SRl. A. V. A. SIVA KARTIKEYA, Advocate tOPUCitOPUCi One CC to SRl. A. V. A. SIVA KARTIKEYA, to SRl. A. V. A. SIVA KARTIKEYA, SRl. A. V. A. SIVA KARTIKEYA, A. V. A. SIVA KARTIKEYA, V. A. SIVA KARTIKEYA, A. SIVA KARTIKEYA, SIVA KARTIKEYA, Advocate tOPUCitOPUCi6 One CC to M/s. SUNDARI R PISUPATI, ( SC for lncome Tax Dept) TOPUCI7. Two CD CopiesBIUGJP7. Two CD CopiesBIUGJP HIGH COURT DATED:0810112024 ORDERWP.No.431 ot 2024 ALLOWING THE WRITPETITIONWITHOUT COSTS STATEttr;lorJ 9 [its ][ls[].qiL.\.^;;/ II t\\) I