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

[ [337e ]l HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY ,THE EIGHTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N,TUKARAMJI WRIT PETITION NO:3121 OF 2024 Between: Ms. Vijayalakstmilqyqqul H. f.,lo, P_!o! no. 26, Sri Venkateswara Hilts Colony,Jubilee Hills - 5O0 033, Hyderabad, Telangana....PETITIONERAND ...PETITIONER 1The lncome Tax Officer - Ward 14(1), Hyderabad, Aayakar Bhawan, Opp. LBStadium, Basheerbagh, Hyderabad - 50d OO4, TelanodnaStadium, Basheerbagh, Hyderabad - 50d OO4, Telanodna2.The Principal Commissioner of lncome Tax - 1, Hydtrabad. tT Towers, 10_2_3, A.C. Guards, Masab Tank, Hyderabad - 500 004, TetanganaAsses_sment Unit, lncome Tax Department, National e-Assessment Center,New Pelhi, B9^oT_No. 4O1, 2nd Fioor, E-Ramp, Jawahartat Nehru Stadium,New Delhi - ['1 ]['10 ]003.3, A.C. Guards, Masab Tank, Hyderabad - 500 004, TetanganaAsses_sment Unit, lncome Tax Department, National e-Assessment Center,New Pelhi, B9^oT_No. 4O1, 2nd Fioor, E-Ramp, Jawahartat Nehru Stadium,New Delhi - ['1 ]['10 ]003.4Asses_sment Unit, lncome Tax Department, National e-Assessrnent Center,New _Delhi, Rogm No. 401, 2nd Floor, E-Ramp, Jawaharlat Nehru Stadium,New Delhi - 110 003New _Delhi, Rogm No. 401, 2nd Floor, E-Ramp, Jawaharlat Nehru Stadium,New Delhi - 110 003 ...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 l SA(d) ofthe lncome Tax Act, 1961, dated O4lO4l2O22, bearrng DtN and Notice No.the lncome Tax Act, 1961, dated O4lO4l2O22, bearrng DtN and Notice No.IrBA/AST/F/148A12022-2311042468749(1), for the Assessment year 2o1B - 1g,and (b)the notice issued by the 1't Respondent, u/s 14g of the lncome Tax Act,1961, dated 0410412022, bearing DIN and Notice No. |TBA/AST/S/148 - 1t2O22-2311042480659( 1 ), for the Assessment year 201B - 19, as arbitrary, iltegal, bad2311042480659( 1 ), for the Assessment year 201B - 19, as arbitrary, iltegal, badin law, void-ab-initio, violative of the principles of natural justice apart from beingviolative of Articles 1 4, 1 9(1 Xg) and 265 of the constitution of lndra and Sec. 148A of the lncome Tex Act, 196 1 , and consequently set aside the same in theinterests of justiceinterests 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 notice issuedin the affidavit filed in support of the petition, the High Court may be pleased tostay all further proceedings, including any recovery, pursuant to the notice issuedby the 1't Respondenl, u/s 148 of the lncome Tax Act, 1961, dated O4lO4t2O22.bearing DIN and Notice No ITBA/AST/S/148 - 112022 - 2311042480659 (1) for theAssessment Year 2018 - 19, pending disposal of the above Writ PetitionAssessment Year 2018 - 19, pending disposal of the above Writ Petition Counsel for the Petitioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI J. V. PRASAD (SC FOR INCOME TAX)The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.3l21 OF 2024 ORDER: [(per ]Hon'bld Si Justice [P.SAM ][KOSHY)] The instalt Writ Petition has been [frled ][by ][the]petitioner under Articl e 226 of the Constitution [of ][India]seeking for the following relief: Counsel for the Petitioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI J. V. PRASAD (SC FOR INCOME TAX)The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.3l21 OF 2024 ORDER: [(per ]Hon'bld Si Justice [P.SAM ][KOSHY)] The instalt Writ Petition has been [frled ][by ][the]petitioner under Articl e 226 of the Constitution [of ][India]seeking for the following relief: "...to issue a Wit of Mandamus or [ang other ][appropriate]Wit Order or Drection dedaring the order [passed ][bA ][the ][ld]respondent, u/s 148A(d) of the Income [Tax ][Act, ][1961, ][dated]04.04.2022, beaing DIN and [Notice ][/Vo:]ITBA/ AST/ F/ 148A/ 2o2s-24/ 1042468749(1), fo, theassessrnent gear 2018-19; & th.e [notice ][issued ][by ][the ][1-]respondent, u/s 148 of the Income Tox [Act, ][1961, dated]04.04.2022, beaing DIN and Notice No:ITBA/ AST/ S/ 148-1/ 2022-23/ 1O4248O6s9(1), .fo' theassessment geor 2O18-19; as arbitrary, [illegal, ][bad in ][latu,]uoid-ab-initio, viotatiue of the [principles ]of [naturat justice]apart from being violative of Articles la, [19(1)(g) ][and ][265 ][oJ]the Constitution of India & Sec. 148A of the [Income ][Tar ][Act,]1961, ond anse4uently set aside the same [in ][the ][interests]oJ justice; and pass slch other ord.ers as this [Hon'ble ][Court]mag deem fit and proper'. 2. One of the contentions that the petitioner [has ][raised] in the present Writ Petition is that under [the ][amended]provisions of the Act which came into effect [from]O I .O4 .2021 , the respondents, while [proceeding ][under]Section 148 of the Act, were [required ][to ][issue ][notice under]Section l48A and [provide ][an ]opportunity [of hearing ][to ][the] assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner 3. Whereas, learned counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent [judgment]rendered bv this verv Bench in WP.No.25903 of 2022 &batch, dated 14.O9 .2023 wherein this Court disposed of thebatch of u.rlt petitions to the limited extent 4. On the other hand, learned Standing Counsel for therespondent- Department does not dispute that the saidobjection rvas decided in the aforesaid batch of WritPetitions, Hou,ever, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also rvhich the petitioner has raised in the writpetltton 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of - ii the same at paragraph Nos.37 & [38 ][which ][are reproduced] herein under: "37. The preliminary objection raised by *E petitioneris sustained and all these urit [petitions ]st@nds [alloued.]on this uery [jurisdictional ]i.ssue. Sine the impugnednotices and orders are geXing [quashed ]on tle [point ]ofjuri.sdiction, uE are not inclined to pro@ed further anddecide the other rssues rai.sed bg the [petitioner ][uthich]stands reserued to be raised and contended in [an]op pro p riate p roeeding s.' "38. Since the Hon'ble Supreme Court had, [in ][the ][case]of Ashtsh Aganaa| supra, as a one'time [measure]exercising the powers under Article 142 of [the]Constitution of India, permitted tle Reuenue to [proceed]under the substituted prouisions, and this Courtallotuing tle petitions onlg on tLe [procedural ]flau, [ttLe]nght confened on the Reuenue tuould rernain reseruedto proceed further if they so uant from the stoge of theorder of the Supreme Court in tle case of [Ashish]AganuaL supra." "38. Since the Hon'ble Supreme Court had, [in ][the ][case]of Ashtsh Aganaa| supra, as a one'time [measure]exercising the powers under Article 142 of [the]Constitution of India, permitted tle Reuenue to [proceed]under the substituted prouisions, and this Courtallotuing tle petitions onlg on tLe [procedural ]flau, [ttLe]nght confened on the Reuenue tuould rernain reseruedto proceed further if they so uant from the stoge of theorder of the Supreme Court in tle case of [Ashish]AganuaL supra." 6. In view' of the same, we are inclined to allow thepresent w'rit petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under [the]un-amended provision which is otherwise not sustainable. 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as is I PSK,J & NTR,JW.P.No.3727 of 2O24 envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costsConsequently, miscellaneous petitions pending, if any,shall stand closed. SD/- T. JAYASREEASSISTANT REGISTRARSECTION OFFICER //TRUE COPY' To,1. The lncome Tax Officer [- ]Ward 14(1), Hyderabad, Aayakar Bhawan, Opp. LBStadium, Basheerbagh, Hyderabad - 500 004, Telangana1. The lncome Tax Officer [- ]Ward 14(1), Hyderabad, Aayakar Bhawan, Opp. LBStadium, Basheerbagh, Hyderabad - 500 004, Telangana 2. The Principal Commissioner of lncome Tax - 1, Hyderabad, lT Towers, 10-2-3, A.C. Guards, [\/asab Tank, Hyderabad - 500 004, Telangana3, A.C. Guards, [\/asab Tank, Hyderabad - 500 004, Telangana 3. The Assessment Unit, lncome Tax Department, National e-AssessmentCenter, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003Center, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003 4. The Assessment Unit, lncome Tax Department, National e-AssessmentCenter, New Delhi, Room No. 40'l , 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 1 10 003Center, New Delhi, Room No. 40'l , 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 1 10 003 5. One CC to SRI A. V. A. SIVA KARTIKEYA. Advocate 6. One CC to SRI J. V. PRASAD ,(SC FOR lNCOtuE TAX) 7. Two CD CopiesBMGJPBMGJP s HIGH COURT DATED:0810212024 1HE 6ot.tm [zut](;r)0g tt oESPAl: ORDER WP.No.3121 of 2024 ALLOWING THE WRITPETITIONWITHOUT COSTS O'""s