La No: 1 Of 2024 v. Raghu Ram

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No. 3572 OF 2024 Between: SmL Divya Yarram, Wo. Sri Noqyla Vamshidhar, Aged about 34 years, H.No.B-l [.1-]72, Pinnavari Street, Warangal 506002. ...PETITIONER AND 1The lncome Tax Officer, Ward I, D.No.1-8-610, 3rd Floor, Mayuri Comolex.Opp: TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal 50600i.'Opp: TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal 50600i.' 2. Assessment Unit, National Faceless AssessmentCentre, lncome TaxDepartment, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi I10 003.Department, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi I10 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 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, d1.22.04.2O22 with DIN and Notice No ITBA/AST/F/148A12022-2311042811375( I ) and the notice dated 22.04.2022 issued under section ['148 ]ofthe Act with DIN & Notice No:ITBtuAST/S|148_112022-2311042816707('1 ) for theAct, d1.22.04.2O22 with DIN and Notice No ITBA/AST/F/148A12022-2311042811375( I ) and the notice dated 22.04.2022 issued under section ['148 ]ofthe Act with DIN & Notice No:ITBtuAST/S|148_112022-2311042816707('1 ) for theassessment year 2O15-16, as being illegal, arbitrary and passed in gross violationof principles of natural [justlce ]without application of mind, and consequently setaside the same.of principles of natural [justlce ]without application of mind, and consequently setaside the same. lA NO: 1 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 tosuspend the operation of the notice issued by the Respondent u/s.14g of the Act,dt.22.O4.2022 for the assessment year 2015-16 with DIN & NoticeNo:ITBA/AST/51148_112022-2311042816707(1)and alt consequential proceedingsthe reto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: STANDING COUNSEL FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE [P.SA]VI ] AND THE HONOURABLE SRI [N.TUI(ARAMJI]WRIT PETTTION[No.3572 ] [2o24] ORDER:(per [Ho ][n'ble ][Si ][Justice P.SAM ][KOSHY)] The inStant Writ Petition [has ][been ][Iiled ][by ][the] under Article [226 ][of the ][Constitution ][of ][India]petitioner seeking for the following [relief:] "to [poss ]on [ord.er ][or ][direction especiallg one ][in ][the ][nofiire ][of]WRIT OF MANDAMUS [Lalding ][ttnt ][the ][order ][passed ][by ][1st]Respondent u/s [148Ad ][of ][the ][Act ][dt ][22 ][04 ][2O22 ][uith ] ond Noti.. No ITBA/ [148A/ ][202223/ ][104281 13751]and the notice dated [22 ][04 ][2022 ][issued ][under ][section ][148 ][of]the Act uith DIN and [Notice ][No ] [148]1/202223/ 1042816707(1)ror [the ][assess ][ment ]Aear [201516]as being itlegat [arbitrary ][and passed ][in ][gross uiolation ][of]pinciples of natural [justice ]uithout [application ][of mind ][and]consequentlg set aside the [same".] 2. One of the contentions [that ][the petitioner ][has ][raised] in the present Writ [Petition ][is ][that ][under ][the ][amended]of the Act [which ][carne ][into ][effect ][from]provisions Ol.O4.2O2l, the respondents, [while ][proceeding ][under]Section 148 of the [Act, ][were ][required to ][issue notice ][under]Section 148,,{ and [provide ][an opportunity ][of hearing ][to ][the] 2. One of the contentions [that ][the petitioner ][has ][raised] in the present Writ [Petition ][is ][that ][under ][the ][amended]of the Act [which ][carne ][into ][effect ][from]provisions Ol.O4.2O2l, the respondents, [while ][proceeding ][under]Section 148 of the [Act, ][were ][required to ][issue notice ][under]Section 148,,{ and [provide ][an opportunity ][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 ][instalt ][case, ][reopening ][has ][been]initiated by the Jurisdictional [Assessing ][Officer. ][In ][support]of his contention, [he ][relied ][upon ][the ][recent judgment]rendered by [this ][very Bench ][in ][WP.No.25903 ][of ][2022 ][&']batch, dated [14.09.2023 wherein ][this ][Court ][disposed ][of the]batch of writ [petitions to ][the ][limited ][extent.] 4. On the other hand, [learned Standing ][Cor-rnsel ][for ][the]respondent-Department [does ][not ][dispute ][that ][the ][said]was [decided ][in ][the ][a-foresaid ][batch ][of ][Writ]objection 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 ][concerned, ][this ][Bench, while]disposing of said batch [of ][writ ][petitions, had ][taken ]note [of] PSK,J6E JVTR J the same at pa-ragraph 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. Stnce the impugnednotices and orders are getting gta.sled on tLe point ofjurisdiction, u)e are not inclined to proceed further anddecide th.e other issues raised by tle petitioner uLhichstands reserued to be raised and contended in anap p rop riate proceeding s. " "38. Since tLte Hon'ble Supreme Court had, in tLe caseof Ashi.sh Agaru-tal, supra, o-s a one-time measureexercising the powers under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder the substttuted prouisions, and this Courtalloruing the petitions onlg on the procedural Jlau, theright confered on the Reuenue utould remain reseruedto proceed further if they so utant from th.e stage of theorder of the Supreme Court in ttrc case of AshbhAgarwa[ supra." 6. In view of the sarne, we are inclined to allow the present 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 a_foresaid batchmatters, the rights of the parties would stald reserved as is PSI(,J & MTR,Ji:-W.P.No.3572 oJ 2O24 envisaged at pa,ragraph [Nos.37 ][& ][38 ][of the ][said ][order]passed in the batch [of ][writ ][petitions. ][No ][order as ][to ][costs']Consequently, miscellaneous [petitions ][pending, ][if ][any,]shall stand [closed.] SD/. T. VIJAY KUMARASSISTANT REGISTRARaSECTION OFFICER //TRUE COPYII To, 1. The lncome Tax Officer, Ward [1, ][D.No.1-8-610, ][3rd ][Floor, Mayuri ][Complex,]Opp: TSNPDCL Bhawan, Nakkalagutta, [Hanamkonda, ][Warangal ][506001.]Opp: TSNPDCL Bhawan, Nakkalagutta, [Hanamkonda, ][Warangal ][506001.] 2. Assessment Unit, National [Faceless Assessment ][Centre' ][lncome ][Tax]Department, t\,4inistry of [Finance, ][Room ][No. ][401 ], [2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, [Delhi ][110 003.]Department, t\,4inistry of [Finance, ][Room ][No. ][401 ], [2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, [Delhi ][110 003.] 3. One CC to SRI A. V. RAGHU [RA{V1, ][Advocate ] 4. One CC to SRI J. V. PRASAD, S.C. [for ] IOPUC] 5. Two CD Copies MPGJP HIGH COURT SD/. T. VIJAY KUMARASSISTANT REGISTRARaSECTION OFFICER //TRUE COPYII To, 1. The lncome Tax Officer, Ward [1, ][D.No.1-8-610, ][3rd ][Floor, Mayuri ][Complex,]Opp: TSNPDCL Bhawan, Nakkalagutta, [Hanamkonda, ][Warangal ][506001.]Opp: TSNPDCL Bhawan, Nakkalagutta, [Hanamkonda, ][Warangal ][506001.] 2. Assessment Unit, National [Faceless Assessment ][Centre' ][lncome ][Tax]Department, t\,4inistry of [Finance, ][Room ][No. ][401 ], [2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, [Delhi ][110 003.]Department, t\,4inistry of [Finance, ][Room ][No. ][401 ], [2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, [Delhi ][110 003.] 3. One CC to SRI A. V. RAGHU [RA{V1, ][Advocate ] 4. One CC to SRI J. V. PRASAD, S.C. [for ] IOPUC] 5. Two CD Copies MPGJP HIGH COURT DATED:12 10212024 'io'',,a.---, At [srA]/q:$J(>li 2 I'iAf, 2024as.+tb€So^t CH€1)[t]ORDER WP.No.3572 ot 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS 6\r)pwA"P,