La No: 1 Of 2024 v. Prasad, S.c. For Income Tax

HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD(Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENTTHE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos.20, 22,48 and 101 OF 2024 WRIT PETITION No.20 OF 2024: Between: Syeda Asfa Banu, W/o. Khaja Salaman Ullah, aged about 32 years, H.No.5-5-318/2,Aged-about 32 years Patel Nagar Ek Minar, Masjid, Nampally, Hyderabad,Telangana- 500001, lndia. ...PETITIONER AND 1The lncome Tax Officer, Ward - 5(1), Hyderabad, lT Towers, AC Guards,Masab Tank, Hyderabad, Telangana - 500004.Masab Tank, Hyderabad, Telangana - 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oh Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-l 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-l 10003 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia [praying ]that [in ][the]circumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be]pleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandamus, declaring the impugned order dt. [1910412022 ][passed ][u/s]14SA(d) of the Act vide DIN No. |TBAiAST|F|148N2022-2311042771O26(1) [and]the consequential notice u/s 148 [d1.2110412O22 ][vide DIN ][No. ] 1t2O22- 2311042796905(1), for A.Y. 2015-16, [issued by ][the AO (1st ][respondent)] ,.,nstead [of ][FAO(3rd respondent), as ][void, ][illegal, and contrary ][to the ][provisions of]lncome{ax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2024 Petition under section 1 5 1 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 pursuant to the notice u/s 148 dl. 21.o4.zo22 vide DIN No.ITBA/AST/S/148 112022-2311042796905(1) issued by the,lst Respondent(JAo)for A.Y. 2015-16 instead of 3rd respondent(FAO), and may pass such otherorder(s) as the Hon'ble cou( deems fit and proper in the interests of substantialjustice, as otherwise the Petitioner would be put to irreparable loss and severeinjury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI J. V. PRASAD, S.C. FOR INCOME TAX WRIT PETITION No.22 OF 2024 Between: Chandrasekhar Motukuri, # Flat No. 707, Daffodil Block, RDB Coconut grove,Dynamics Colony, Miyapur, Hyderabad - 500049.Dynamics Colony, Miyapur, Hyderabad - 500049. ...PETITIONER AND 1. The lncome Tax Officer, tNard - 12(1), Hyderabad, Aaykar Bhawan, Opp. LBStadium, Basheerbagh, Hyderabad, Telarigana - 5OOO04.Stadium, Basheerbagh, Hyderabad, Telarigana - 5OOO04. 2. The Principal Chief Commissioner of lncome Tax, Ap & TS, 1Oh Floor, C_Block, l.T. Towers, ['10-2-3, ]A.C. Guards, Hyderabad-500004.Block, l.T. Towers, ['10-2-3, ]A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd nooi,-E_Ramp, Jawaharlal Nehru Stadium,-Delhi-.1 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd nooi,-E_Ramp, Jawaharlal Nehru Stadium,-Delhi-.1 10003 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ, order or direction, more particularly one in the nature ofwrit of Mandamus, declaring the impugned order dt. o7.o4.2o22 passed u/s148A(d) of the Act vide DtN No. tTBAiAST/Ft14BN2o22-23t1042626o24(1) and 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd nooi,-E_Ramp, Jawaharlal Nehru Stadium,-Delhi-.1 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd nooi,-E_Ramp, Jawaharlal Nehru Stadium,-Delhi-.1 10003 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ, order or direction, more particularly one in the nature ofwrit of Mandamus, declaring the impugned order dt. o7.o4.2o22 passed u/s148A(d) of the Act vide DtN No. tTBAiAST/Ft14BN2o22-23t1042626o24(1) and 1ie consequential [notic.e ][uis ][148 ][dt. ][07 ][-O4.2O22 ][vide DIN ][No.];TBA/AST/S/148-]t2122-23t1042630561(1), [for ][A'Y. ][20'l ][5-16, ][issued ][by ][the]JAo(1st [respondent) ][instead ][of ][FA0(3rd respondent), as void, illegal, and ][contrary]to the [provisions ][of ][lncome-tax ][Act and ][contrary ][to ][the ][Principles ][of ][Natural]Justice. IA NO:1[oF ][2024] 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 ][stay]all further [proceedings pursuant ][to the ][notice ][u/s 148 ][dt.O7.O4.2O22 ][vide DIN ][No.]|TBA/AST/S/1 [4 ] _1 [t2022-231 ][1042630561 ][( ][1 ][) ][issued ][by ][the ][1 ][st ][Respondent ][(JAO)]for A.Y. [2015-16 instead ][of ][3rd respondent(FAO)'] Counsel [for the Petitioner: ] Counsel [for the Respondents: ] [J. V. ][PRASAD' S.C' ] WRIT PETITIO N No.48 [2024] Between: Sukesh Laxman [Kalva, Rep. by GPA ][Holder, ][Hari ]]larvql [Kalva ][S/o Prabhu ][Rao]I"iir-r. n"" O2 Years,'# [Flat No. 308, H.No. ][11-25-28, ][Third ][Floor, ][Jaganmatha]i&;is, Fochammaidan, [Warangal, Telangana- 506002' lndia'] ...PETITIONER AND 1. - The lncome [Tax ][Officer, ][Ward ][- ][1, ][Waranlal' ][lncome ][Tax ][Office, ][Mayuri]Complex, Hanamkonda, [Warangal, Telangana - 506001']Complex, Hanamkonda, [Warangal, Telangana - 506001'] 2. The Principal[Chief ][Commissioner ][of ][lncome ][Tax AP & ][TS, ][lor'Floor, ] Block, l.T. Towers, 1O-2-3, A.C' Guards, Hyderabad-500004Block, l.T. Towers, 1O-2-3, A.C' Guards, Hyderabad-500004 " 3. The n.s""irLni [Assessrnent ]centre, [Unit, ]oerfii, 'rrriin-iiirv [lncome ]oiFinanc'5, Room [Tax ][Department, ]No. [National ]4o1,2'r [Faceless]Floor, E-Ramp, Jawaharlal [Nehru Stadium, ][Delhi-1 ]['t0003]Ramp, Jawaharlal [Nehru Stadium, ][Delhi-1 ]['t0003] ...RESPONDENTS petition under Article 226 ot the constitution of lndia [praying ][that ][in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]to [issue ][a writ, order or ][direction, more particularly ][one ][in ][the ][nature ][of]pleased writ of [Mandamus, ][declaring ][the ][impugned ][order ][dt. ][2410412022 ][passed ][u/s] r48A(d) of the Act vide DIN NoITBA/AST/F/1 48 A12022- 231 1042833309(1 ) andthe consequential notice u/s 148 dt. 25tO4t2O22 vide DtN No.the consequential notice u/s 148 dt. 25tO4t2O22 vide DtN No.ITBA/AST/S/148_112022- 23t1O42834612(1), for A.y. 2015-16, issued by the JAO(1st respondent) instead of FAO (3rd respondent), as void, illegal, and contrary to(1st respondent) instead of FAO (3rd respondent), as void, illegal, and contrary tothe provisions of lncometax Act and contrary to the principles of Natural Justice,and passand pass lA NO:.l OF 2024 r48A(d) of the Act vide DIN NoITBA/AST/F/1 48 A12022- 231 1042833309(1 ) andthe consequential notice u/s 148 dt. 25tO4t2O22 vide DtN No.the consequential notice u/s 148 dt. 25tO4t2O22 vide DtN No.ITBA/AST/S/148_112022- 23t1O42834612(1), for A.y. 2015-16, issued by the JAO(1st respondent) instead of FAO (3rd respondent), as void, illegal, and contrary to(1st respondent) instead of FAO (3rd respondent), as void, illegal, and contrary tothe provisions of lncometax Act and contrary to the principles of Natural Justice,and passand pass lA NO:.l OF 2024 Petition under Section 1 51 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 pursuant to the notice u/s 148 dl.2sto4t2o22 vide DIN No.lrBA/AST/s/1 48 -1 12o22-23t 1 04283461 z(1 ) issued by the 1 st Respondent (3A0)for A.Y. 2015-16 instead of 3rd respondent (FAO), and may pass such otherorder(s) as the Hon'ble court deems fit and proper in the interests of substantialjustice, as othenivise the Petitioner would be put to ineparable loss and severeinjury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRt J. V. PRASAD, S.C. FOR INCOME TAX WRIT PETITION No 1010F 2024 Between: Primary Agriculture co-op credit Limited chandoor, 1-8 chandur (Village),Vami (Mand€l), Nizamabad-503206. ^s^ojiety Rep., by its Chief Executive Officer, "SiiYerraposani Bhumaiah, S/o. Sri Yerraposani Chi-nna Sailu.Vami (Mand€l), Nizamabad-503206. ^s^ojiety Rep., by its Chief Executive Officer, "SiiYerraposani Bhumaiah, S/o. Sri Yerraposani Chi-nna Sailu. ...PETITIONER AND 1. The lncome Tax Officer, Ward - 1 , 6-2-156/3, Subhash Nagar, Nizamabad -503002503002 2Assessment Unit, National Faceless AssessmentCentre, lncome TaxDepartment, Ministry of Finance, Room No.401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, DelhiDepartment, Ministry of Finance, Room No.401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may be pleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.08.04.2022 with DIN & Notice No: ITBAiAST/F/148N2O22-2311042666767(1) and the notice dated 12.04.2022 issued under section 148 ofthe Act with DIN and Notice No.|TBA/ASTiS/148 112022-23110427'15865('l) for theassessment year 2015-16, as being illegal, arbitrary and passed in gross violationof principles of natural [justice ]without application of mind, and consequently setaside the same.MANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.08.04.2022 with DIN & Notice No: ITBAiAST/F/148N2O22-2311042666767(1) and the notice dated 12.04.2022 issued under section 148 ofthe Act with DIN and Notice No.|TBA/ASTiS/148 112022-23110427'15865('l) for theassessment year 2015-16, as being illegal, arbitrary and passed in gross violationof principles of natural [justice ]without application of mind, and consequently setaside the same. lA NO: 1 OF 2024 Petition under Section 1 51 CPC praying that in ttle circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]tosuspend the operation of the notice issued by the Respondent u/s. 148 of the Act,d1.12.04.2022 for the assessment year 2015-16 with DIN and [Notice]No.ITBA/AST/S1148_112022-2311042715865(1 ) and all consequential [proceedings]thereto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: M/s. SUNDARI R. PISUPATI,SENIOR S.C. FOR INCOME TAX The Court made the following: COMMON ORDER THE HON'BLE SRI WSTICE [P.SAM ][KOSI{Y] AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P.Nos.2O 22 48 and lOl of2024 COMMON ORDER[(per ]Hon'ble Si [Justice ][P.Serf ][I(OSHY,I] lA NO: 1 OF 2024 Petition under Section 1 51 CPC praying that in ttle circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]tosuspend the operation of the notice issued by the Respondent u/s. 148 of the Act,d1.12.04.2022 for the assessment year 2015-16 with DIN and [Notice]No.ITBA/AST/S1148_112022-2311042715865(1 ) and all consequential [proceedings]thereto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: M/s. SUNDARI R. PISUPATI,SENIOR S.C. FOR INCOME TAX The Court made the following: COMMON ORDER THE HON'BLE SRI WSTICE [P.SAM ][KOSI{Y] AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P.Nos.2O 22 48 and lOl of2024 COMMON ORDER[(per ]Hon'ble Si [Justice ][P.Serf ][I(OSHY,I] When these matters are taken up for [hearing ][today, ]it [has]been informed by the parties that an identical Writ [Petition ][i.e.,]W.P.No.34493 of 2023 has already been allowed and [disposed ][of]uide order, dated 27.12.2023. 2. In view of the fact that the identical matter has already [been]allowed by this Court, we are inclined to allow these [Writ]Petitions in terms of the..order [passed ]in W.P.No.34493 [of ][2023]decided on 27.12.2023 on simildr terms. 3. As a sequel, miscellaneous applications [pending ]if any inthese Writ Petitions, shall stand closed. No order as to costs.these Writ Petitions, shall stand closed. No order as to costs. SD/- P. CH. NAGABHUSHAMBAASSISTANTGI//TRUE COPY//SECTIN OFFICER To, 1. The lncome Tax Officer, Ward - 5(1), Hyderabad, lT Towers, AC Guards,Masab Tank, Hyderabad, Telangana - 500004.Masab Tank, Hyderabad, Telangana - 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 10th Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National . FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2'P Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2'P Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003 4. The Income Tax Officer, Ward - 12(11, Hyderabad, Aaykar Bhawan, Opp. LBStadium, Basheerbagh, Hyderabad, Telangana - 500004.Stadium, Basheerbagh, Hyderabad, Telangana - 500004. 5. The lncome Tax Officer, Ward - 1, Warangal, lncome Tax Office, MayuriComplex, Hanamkonda, Warangal, Telangana - 506001.Complex, Hanamkonda, Warangal, Telangana - 506001. l I 6. The lncome Tax Officer, Ward - 1, 6-2-15613, Subhash [Nagar, Nizamabad ][-]503002.503002.7. One CC to SRI DUNDU MANMOHAN, Advocate 8. One CC to SRI J. V. PRASAD, [S.C. ][for ] 9. One CC to SRI A. V. RAGHU RAM, Advocate 10. One CC to M/s. SUNDARI R. PISUPATI, Senior S.C. [for lncome Tax ] 11.Two CD CopiesAlong with a copy of the Order dated [27 ][.12.2023 ][in ][W.P.No.34493 ot ][2O23.]8. One CC to SRI J. V. PRASAD, [S.C. ][for ] 9. One CC to SRI A. V. RAGHU RAM, Advocate 10. One CC to M/s. SUNDARI R. PISUPATI, Senior S.C. [for lncome Tax ] 11.Two CD CopiesAlong with a copy of the Order dated [27 ][.12.2023 ][in ][W.P.No.34493 ot ][2O23.] MPGJ f ( II Gq(., "w @Gvr L.l.1HIGH COURT DATED:0310112024 g 51'r [; ];[:>\].i .-': l:.,. :fiDERW.P.Nos.20,22,48 and 101 OF 2024ALLOWING THE WRIT PETITIONSWITHOUT COSTS THE HONOURABLE SRI JUSTICE P.SAM KOSITYi AIIDTHE HONOURABLE SRI WSTICE N.TUI{ARAMJIWRIT PETITION No.34493 OL2O23 ORDER:(pdr Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by the MPGJ f ( II Gq(., "w @Gvr L.l.1HIGH COURT DATED:0310112024 g 51'r [; ];[:>\].i .-': l:.,. :fiDERW.P.Nos.20,22,48 and 101 OF 2024ALLOWING THE WRIT PETITIONSWITHOUT COSTS THE HONOURABLE SRI JUSTICE P.SAM KOSITYi AIIDTHE HONOURABLE SRI WSTICE N.TUI{ARAMJIWRIT PETITION No.34493 OL2O23 ORDER:(pdr Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by the petitioner under Articl e 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, 196 1 (for short, "the Act") bearing DINNo.ITBA/dST /F/ t48Al2022-23/ to42852r37 (1), datedi26.04.202D passed by respondent No.1 for the assessmentyear 2O18 19 and the consequent notice under Section 148of theAct, dated 26.04.2022, bearing DINNo.ITBA/AST / s I 148-r / 2022-23 / 10428ss160 (1).2. Orre of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedIprovisions of the Act which came into effect fromOl .O4.2021 , the respondents, while proceeding undersection rJs of the Act, were required to issue notice underSection I 8A )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.proceedings 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 Jurisdictiona_l Assessing Officer. In support:of his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.25903 of 2022 &,batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel the other hand, learned Standing Counsel other hand, learned Standing Counsel learned Standing Counsel Counsel for thetherespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforeSaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel the other hand, learned Standing Counsel other hand, learned Standing Counsel learned Standing Counsel Counsel for thethe 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 the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection raised by tle petitioneris sustained and all these urit petitions stands ollottedon this uery juisdictional issue. Since the impugnednotices and orders are getting quashed on the point ofjuisdiction, u.)e are not inclined to proceed furtLrcr anddecide the other issues raised bg the petitioner uhichsfands reserued to be raised and contended in an"appropiate proceeding s. "38. Since the Hon'ble Supreme Court hnd, in the coseof Ashish Agaruta| supra, as a one-time measureexerciiing the pouers under Article 142 of theConstitution of India, permitted tlte Reuenue to proceedunderl the substifitted prouisions, and this Courtallowing tLrc petitions only on the procedural flaw, theright confened on the Reuenue utould remain reseruedto proceed further if they so utant from the stage of theorder. of the Supreme Court in th.e case of Ashi.shAgarutal, supra. " 6. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands altowed on the objection of thepetitioner that the proceedings have not been drawn inaccordanca 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 ][stand ][reserved ][as ][is] PST,J&MTR,J W.P.No.34493 o:f 2023 6. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands altowed on the objection of thepetitioner that the proceedings have not been drawn inaccordanca 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 ][stand ][reserved ][as ][is] PST,J&MTR,J W.P.No.34493 o:f 2023 envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs.passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed.shall stand closed. P.SAM KOSITY, J Date: 27.12.2023TJMR N. TUKARAMJI, J