La No: 1 Of 2024 v. Prasad (Sc For Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:3762 OF 2024 Between l Mr Shaik Ahmed Ali, S/o. Mr. Mohd Ghouse, aged about 68 years, B_16_30/3,Road No.7, lVlythri N.agar, Sowbhagya fvagai Coiony, CnintarikJnia [-i.el]Nagar, Hyderabad - 500074. ...PETITIONER AND 1Assessment Unit, National Faceless Assessment Centre, lncome TaxP"pgd.glt .Yinistry [of Finance, Room ][N_o. ][4O1 ][,2"d ][ftoor, ][flijmp,]Jawaharlal Nehru Stadium, Delhi -1.10 003.P"pgd.glt .Yinistry [of Finance, Room ][N_o. ][4O1 ][,2"d ][ftoor, ][flijmp,]Jawaharlal Nehru Stadium, Delhi -1.10 003. 2The lncgme Tax Officer, Ward 9(.1), Hyderabad, l.T. Towers, A.C. Guards,Masab Tank, HyderabadMasab Tank, Hyderabad ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to pass an order or direction, especialry one in the nature of wRlr oFMANDAMUS holding that the order passed by [.1"1 ]Respondent u/s. 147 r.w.s.1448 of the Act, dt.01 .02.2024 with DtN No.|rBA/AST/S t147t2o2s-2411060404770( 1 ) for the Ay.2O15-16, as arbitrary, iilegal, bad in taw, void ab1448 of the Act, dt.01 .02.2024 with DtN No.|rBA/AST/S t147t2o2s-2411060404770( 1 ) for the Ay.2O15-16, as arbitrary, iilegal, bad in taw, void abinitio, apart from being violative of provisions of section 1 4gA and section [.149 ]ofthe Act and also contrary to the circular issued by GBDT and provisions of sectionthe Act and also contrary to the circular issued by GBDT and provisions of section151A of the Act, and consequently set aside the same. lA NO: 1 OF 2024 Petition under sectron i 5'r 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, incruding any recovery, pursuant to the order passed bythe ['1't ]Respondent u/s. 147 r.w.s. 1448 of the Act, dt.o1 .o2.2o24with DIN No.ITBA/AST/S/1 47 12O23-24t 1 060404Tt O(1 ) for the Ay.201 5_1 6. Counsel for the Petitioner: SRI A V RAGHU RAM Counsel for the Respondents: SRI J. V. PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJTWRIT PETITION No.3762 OF 2024 ORDER:lper Hon'ble Sri Justice P.SAM KOSHtt) The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of Indiaseeking for the following relief:seeking for the following relief: "to pass an ord.er or direction especiallg one tn the nature ofWRIT OF MANDAMUS holding that the order possed by 1stRespondent u/s 147 r u s 1448 of the Act dt 01 02 2024Luith DIN No ITBA/AST/S/ 147/202324/ 1O604047701 forthe Ay 2015 16 as arbitrary illegal bod in lanu uoid ab inittoopart from being uiolatiue of prouisions of section 148A andsection 149 of the Act and also contrary to the circular issuedbg CBDT and prouisions of section 151A of the Act andconsequentlA set aside the same". 2. 2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the arnendedprovisions of the Act which came into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A and provide an opportunit5r of hearing to the assessee. As per the amended [provision ][of ][law, ][the]proceedings to be drawn are also in [a ][faceless ][manner.] 2. 2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the arnendedprovisions of the Act which came into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A and provide an opportunit5r of hearing to the assessee. As per the amended [provision ][of ][law, ][the]proceedings to be drawn are also in [a ][faceless ][manner.] 3. Whereas, learned counsel for [the ][petitioner]contended that, in the instant [case, reopening ][has ][been]initiated by the Jurisdictioual [Assessing ][Officer. ][In ][support]of his contention, he [relied ][upon ][the ][recent ][judgment]rendered by this very Bench [in ][WP.No.259O3 ][of ][2022 ][&']batch, dated 14.O9.2023 [rvherein ][this ][Court ][disposed ][of the]batch of writ petitions [to ][the ][limited ][extent.] 4. On the other hand, leamed [Standing Counsel ][for ][the]respondent-Department does [not ][dispute ][that ][the ][said]objection was decided in the [aforesaid ][batch ][of ][Writ]Petitions. However, he further [contended ][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 ][counsel ][for]the respondent-Department [is ][concemed, ][this ][Bench, ][while]disposing of said batch [of ][writ ][petitions, had ][taker-r ][note ][of] I I the same at paragraph Nos.37 & 38 which [are ][reproduced] herein under: "37. The preliminary objection raised bg the petitioneris sustained and all these utrit petitions stands allowedon this uery juisdictional issue. Since the impugnednotices and orders are getting quashed on the point ofjuisdiction, u)e are not inclined to proceed further anddecide the other issues roised bg ttte petitioner whichstands reserued to be raised and contended in anapprop riate proceeding s. " "38. Since the Hon'ble Supreme Court had, in the coseof Ashish AgaruLa| supra, as a one-time measureexercising the pouters under Article 142 of theConstitution of India, permitted tle Reuenue to proceedunder the substituted prouisions, and this Courtallotuing the petitions onlg on the procedural flaut, theight confered on the Reuenue would remain reseruedto proceed further if theg so u.tant from the stage of theorder of the Supreme Court in the case of AshishAgarutal, supra." 6. In view of the same, we are inclined to a-llow thepresent writ 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 theun-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 stald reserved as is PSI(,J & MTE,JW.P.No.3762 [oJ ][2O24] @ .\( at [paragraph Nos'37 ][& ][38 of the ][said ][order]envisaged in the batch [of ][writ ][petitions' ][No ][order ][as ][to ][costs']passed Consequently, [miscellaneous ][petitions ][pending' ][if ][any'] shall stand closed' \ SD/. P. PADMANABHA -_ ASSISTANT REGISTRAR ,TRUE COPY// SECTI* OFFICER To, 1. Assessment [Unit, National Faceless Assessment Centre, lncome Tax]r,rrini.t.v of Finance, Room No 4o1 ,znd Floor, E-Ramp'' ij;;;,fi";i, Jawaharlal Nehru Siadium, [Delhi ][-1 ][10 ][003']z. ln"ln.or" iax [Officer, Ward 9(1), Hyderabad, ][l ] [Towers, ] [Guards']Masab Tank, HYderabad Masab Tank, HYderabada. in" rn"om" fai [Otticer, Ward ][- ][9(1), ][l.T. ][Towers, A ] [Guards, Masabtank']Hvderabad - 500001 [[.]] [[.]]a. Ohe CC to Sri [A. ] [Raghu ][Ram ][Advocate ]to?gql -.5. O;; Cc to [sri ] [Prasa,-d ][(SC for lncome ][Tax) ][ ]6. Two CD CoPiesTJGJPa. Ohe CC to Sri [A. ] [Raghu ][Ram ][Advocate ]to?gql -.5. O;; Cc to [sri ] [Prasa,-d ][(SC for lncome ][Tax) ][ ]6. Two CD CoPiesTJGJP 6 HIGH COURT DATED:1410212024 To, 1. Assessment [Unit, National Faceless Assessment Centre, lncome Tax]r,rrini.t.v of Finance, Room No 4o1 ,znd Floor, E-Ramp'' ij;;;,fi";i, Jawaharlal Nehru Siadium, [Delhi ][-1 ][10 ][003']z. ln"ln.or" iax [Officer, Ward 9(1), Hyderabad, ][l ] [Towers, ] [Guards']Masab Tank, HYderabad Masab Tank, HYderabada. in" rn"om" fai [Otticer, Ward ][- ][9(1), ][l.T. ][Towers, A ] [Guards, Masabtank']Hvderabad - 500001 [[.]] [[.]]a. Ohe CC to Sri [A. ] [Raghu ][Ram ][Advocate ]to?gql -.5. O;; Cc to [sri ] [Prasa,-d ][(SC for lncome ][Tax) ][ ]6. Two CD CoPiesTJGJPa. Ohe CC to Sri [A. ] [Raghu ][Ram ][Advocate ]to?gql -.5. O;; Cc to [sri ] [Prasa,-d ][(SC for lncome ][Tax) ][ ]6. Two CD CoPiesTJGJP 6 HIGH COURT DATED:1410212024 ORDER WP.No.3762 ot 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. ^KLI@ [c"li]6N ilE [S]I4fl114,koo^..).\JcU[o]2 B nAB 2024C,*-l O5,DATC\IEC