La No: 1 Of 2024 v. Raghu Ram

HIGH COURT AT HYDERABAD(SPecial Original [Jurisdiction)] MONDAY, TWO THOUSAND PRESENT THE HONOURABLE [SRI JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [N.TUKARAMJI] WRIT PETIT [NO:6][ 111][ oF ][2024] [ [337e ]] Between: Harini Podduturi, [W/o ][Sri ][Vijayender Reddy ][Konda ][aoed ][about ][41 ][years']Villa No. os, [Rsnoxa"nE ][M;i;6;'-6-;."laparrv noaa' ][Koinpailv' ][Hvderabad ][-]500014. Rep, [by ][nJ|.'fJn"'"'"0'Cpn ][ffbfoer' Sri ][Suresh Reddv ][Podduturi']Slo Sri Venkat [ReddY ][Podduturi,] ...PETITIONER AND 1The lncome [Tax ][Officer' Ward ][- ][12(1), ][Aayakar Bhawan' Basheerbagh']Hyderabad [- ][500004-]Hyderabad [- ][500004-] less Assessment [Centre, lncome ][Tax]2. Assessment [Unit, National ][Face]- No 4O1 ir"oi, E [Ramp, Jawaharlal Nehru Stadium']Department, Room '2'-Delhi- No 4O1 ir"oi, E [Ramp, Jawaharlal Nehru Stadium']Department, Room '2'-Delhi ...RESPONDENTS Petition under [Article ][226 ][of ][lhe ][Constitution ][of ][lndia ][praying ][that ][in ][the]circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybepleased to pass an [order ][or ][direction' ][especially ][one ][in the ][nature ][of WRIT ] MANDAMUS [holding ][that the ][order ][passed ][by ][Respondent ][u/s ][148A(d) ][of ][the ][Act']d1.23. 03. 2023 [with ] [and ][Notice ][No ] 23t1051202848(1 ) [and ][the ][notice dated ][23 ][03 ][2023 ][issued under section 148 ][of]theActwithDlNandNoticeNoITBA/AST/S/1481t2o22-23/1051203010(1)fortheassessment [year 2016- 17, ][as ][being ][illegal, arbitrary and ][passed in gross violation]of principles [of ][natural ][justice without ][application ][of ][mind' and ][consequently ][set]aside the same lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased tosuspend the operation of the notice issued by the Respondent u/s. .r4g of the Act,dt 23 03. 2023 for the assessment year 2016- 17 with DIN and Notice NolrBA/AST/s/148 1r2o22- 23r1os12o3o1o('1 ) and ail consequentiar proceedingsthereto. Counsel for the Petitioner: SRI A. V. RAGHU RAM counsel for the Respondents: M/S vrJHAy K puNNA (sENroR sc FoR rrD) The Court made the following: ORDER f 7 THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUI{ARAMJTWRIT PETITION No.6111 OF 2024 ORDER:/per Hon'ble Si Justice P.SAM KOSHY) Heard Mr.A.V.Rahu Ram, Iearned counsel for the petitioner ar-rd Mr.Vijhay K. Punna, learned SeniorStanding Counsel for the Income Tax Department [for]respondents. Perused the material available on record. 2. The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "to poss dn order or direction especiolly one in the noture ol wRlT OFMANDAMUS holding thot the order [possed ]by Respondent u/s [148Ad ][of]the Act dt 23 03 2023 with DIN ond Notice No [\TBA/AST/F/148A/2022]2j/10512O28481 ond the notice doted 23 03 2023 [issued ]undet [section]148 of the Act with DtN ond Notice No ITBA/AST/S/148 [1/2022]MANDAMUS holding thot the order [possed ]by Respondent u/s [148Ad ][of]the Act dt 23 03 2023 with DIN ond Notice No [\TBA/AST/F/148A/2022]2j/10512O28481 ond the notice doted 23 03 2023 [issued ]undet [section]148 of the Act with DtN ond Notice No ITBA/AST/S/148 [1/2022]2i/10512O30101 lor the dssessment yeor 2016 17 os being [illegol]orbitrory ond possed in [gross ]violotion of [principles ]of noturol iusticewithout opplicotion of mind ond consequently set oside the some [ond]orbitrory ond possed in [gross ]violotion of [principles ]of noturol iusticewithout opplicotion of mind ond consequently set oside the some [ond]poss such other order s os the Hon'ble Court deems fit ond proper in theinterest of [justice".]interest of [justice".] 3. One of the contentions that the petitioner has raised in the present Writ Petition is that under the [amended] PSX,J & MrR,JW.P.No.67 71 ol 2024 provisions 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 opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceiess manner.Section 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceiess manner. 4. Whereas, learned counsei 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 judgmentrendered by this very Bench in WP.No.259O3 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hand, learned Standing Counsel for therespondent-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. 6J:,7' ,x 6. 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 ofthe same at paragraph Nos.37 & 38 which are reproducedherein under: "37. The preliminary objection raised by the petitioneris sustained and all these writ petitions stands allouLedon 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 raised by the petitioner uhichstands reseraed to be raised and contended in art"appropiate p roceeding s. "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Agan-u.tal, supra, as a one-time meosureexercising the pouers . under Article 142 of theConstitution of Indio, permitted the Reuenue to proceedunder ttrc substituted prouisions, ond this Courtallowing the petitions only on the proceduraL Jlaut, theright confered on the Reuenue tuould remain reseruedto proceed further if they so uant from the stage of theorder of the Supreme Court in tte case of AshishAgaru-tal, supra." 7. 7. In view of the same, we are inclined to allow 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. 4 PSK,J & MTR,JW.P.Na.6777 [of ][2024] B. As has been [held ][by ][this ][Bench ][in ][the ][aforesaid ][batch]matters, the rights [of ][the parties ][would ][stand ][reserved ][as ][is]at [paragraph ][Nos ][37 ][& ][38 of the ][said ][order]envisaged passed in the batch [of ][writ ][petitions' ][No ][order ][as ][to ][costs']Consequently, [miscellaneous ][petitions ][pending' ][if ][any'] shall stand [closed'] SD/- N. CHANDRA ASSISTANT REGISTRAR-V//TRUE COPY/I SECTION To,1The lncome [Tax officer, ][Ward ][. ][12(1), ][Aayakar Bhawan, Basheerbagh,]Hvderabad [- ][500004.]1The lncome [Tax officer, ][Ward ][. ][12(1), ][Aayakar Bhawan, Basheerbagh,]Hvderabad [- ][500004.]2Aisessment Unit, [National Faceless Assessment ][Centre ][lncome ][Tax]Department, [Room ][No ][40i ][?;d'Fi;;'t ][R;;p: ][Jawaharlal Nehru Stadium']Delhi5i!"cc to [sri ][A. ][V. ][Raghu ][Ram, ][Advocate ][tqPu-c].]Department, [Room ][No ][40i ][?;d'Fi;;'t ][R;;p: ][Jawaharlal Nehru Stadium']Delhi5i!"cc to [sri ][A. ][V. ][Raghu ][Ram, ][Advocate ][tqPu-c].]45'# 66 iI [Hi'li. ][Viinrv ][(p,"i' ][ibiutoR ] [ror ][lrD) ][[oPUCl]5Two CD [CoPies]5Two CD [CoPies] TJGJP 6 a shall stand [closed'] SD/- N. CHANDRA ASSISTANT REGISTRAR-V//TRUE COPY/I SECTION To,1The lncome [Tax officer, ][Ward ][. ][12(1), ][Aayakar Bhawan, Basheerbagh,]Hvderabad [- ][500004.]1The lncome [Tax officer, ][Ward ][. ][12(1), ][Aayakar Bhawan, Basheerbagh,]Hvderabad [- ][500004.]2Aisessment Unit, [National Faceless Assessment ][Centre ][lncome ][Tax]Department, [Room ][No ][40i ][?;d'Fi;;'t ][R;;p: ][Jawaharlal Nehru Stadium']Delhi5i!"cc to [sri ][A. ][V. ][Raghu ][Ram, ][Advocate ][tqPu-c].]Department, [Room ][No ][40i ][?;d'Fi;;'t ][R;;p: ][Jawaharlal Nehru Stadium']Delhi5i!"cc to [sri ][A. ][V. ][Raghu ][Ram, ][Advocate ][tqPu-c].]45'# 66 iI [Hi'li. ][Viinrv ][(p,"i' ][ibiutoR ] [ror ][lrD) ][[oPUCl]5Two CD [CoPies]5Two CD [CoPies] TJGJP 6 a HIGH COURT DATED:1110312024 ORDER WP.No.6111 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS.aI0{,*-')9 1tli] T4I(os.aAo-J(.)2 B I,IA,r 2024I:-*,SJPATCY\