La No: ['F ]Of 2024 v. Sr Sc For Lncome Tax Dept

[ [337e ]] HIGH COURT FOR TIAT H'- ^(s p e c i a, ., iE,:'iiJ,[fl :;'";^ [" ]["^ ] THURSDAY,THE TWENTY SECOND DAY OF FEBRUARYTWo THoUSAND AND rweNiv p-oj*-",. PRESENT THE HONOURABLE SRI .,". ; ;A,{{:Iff I "o"o,^;; illxiJ] WRIT PETITION NO:46690F2o24 Between: Mr. Prabhakar Rao Balmuri. S/o.56'.{i'3.:ff;?E?,*"Bhupathip#l 3,; :Elfli 3iL"i,T$,' l"r.ifi l?#"_ AND ...PETITIONER 1.2The_ #il?lii:1"9;#H:;:::"^i"3.'"^[il]?i.?,,il"to[%r,:,R3]J?,i,T;_Principal Chief Commissioner of lncome Tax3i:J:l'"11?#,[?3:,,.ff [r,yr*irix":1":j'q:'$,31?,.,iiixl^?;[,it1]ffi rlHihi;*tr-23,ti:.*e**fl [;ii:::ffi ]ffii"t:ffi u:Ilf{; ...RESPONDENTS petition under Articre 226 0f the constitution of rndia praying that in theDirection' pleased circumstances to decrarrnq issue stated a writ a' the order in of the Mandamus affidavit passed fired or by any other the therewith, 1 st Respondent, appropriate the High u/s court writ, .r 4BA(d) oforder may beorthe lncome Tax Act, 1961. dated Ot.O4.2O22, bearing DIN and Notice No..rrBNASTrF114BAr2022'23r1042604771(1), for rhe Assessment year 2015 _ 16,and b' the notice issued by the 1st Respondent, uls 148 of the rncome Tax Act,1961' dated 07.04.2022. bearing DrN and Notice No.. I'BA/AST/S/14 B_1t2022_2311042615048(1), for the Assessment year 2015 - .16, as arbitrary, iregar,barred by rimitation, bad in raw, void-ab-initio, viorative of the principres of naturarjustice, apart from being violatrve of Artrcles 1a, 19(1)(g) and 265 of the Constitution of lndia and Sec 148A ot the lncome Tax Act, 1961, and toconsequently set aside the same in the interests of justiceconsequently set aside the same in the interests of justice lA NO: ['f ]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 toin 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 Respondent, u/s l48 of the lncome Tax Act, 196 1, dated 07.04.2022,by the 1"t Respondent, u/s l48 of the lncome Tax Act, 196 1, dated 07.04.2022,bearing DIN and Notice No.. trBA/AST/s/i4B_1t2022-23t1042615048(1), for theAssessment Year 2015 - 16, pending disposal of the above Writ petitionAssessment Year 2015 - 16, pending disposal of the above Writ petition Counsel for the Petitioner: SRl. A. V. A. SIVA KARTIKEYACounsel for the Respondents: SRI SUNDARI R PISUPATI (Sr SC for lncome Tax Dept) The Court made the following: ORDER - THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THT HONOURABLE SRI JUSTICE N.TI'I(ARAMJIWRIT PETITION No.4669 OF 2024 ORDER:/per Hon'ble Si Justice P.SAM KOSIfl) The instant Writ Petition has been frled by the petitioner under Article 226 of the Constitution of Indiaseeking for the following relief:seeking for the following relief: "to i,ssue a Wit of Mondamus or ang other appropiate WritOrder or Direction declaing the impugned order datedO7.O4.2O22 ./or assessme nt Aear 2015-16 passed u/s148A(d) of the Act uide DIN and Notice No.ITBA/ AST/ F/148A/2022-23/ 104260477(1) and the con sequential noticeu/ s.748 of the Iname Tax Act, 1961, dated O2.O4.2O22uide DIN and Notice No.ITBA/ AST/ S/ 148_1/ 2022-23/O7.O4.2O22 ./or assessme nt Aear 2015-16 passed u/s148A(d) of the Act uide DIN and Notice No.ITBA/ AST/ F/148A/2022-23/ 104260477(1) and the con sequential noticeu/ s.748 of the Iname Tax Act, 1961, dated O2.O4.2O22uide DIN and Notice No.ITBA/ AST/ S/ 148_1/ 2022-23/1042615048 (1), issued by respondent No.1, as uoid, iltegal,and contrary to the prouisions of lncome Tox Act andand contrary to the prouisions of lncome Tox Act andcantrary to tlrc principles of natural justice and prrss otllerorders os this Hon'ble Court may deem fit and proper".orders os this Hon'ble Court may deem fit and proper". 2. One of the contentions that the petitioner has raised 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions 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 1484, and provide an opportunity of hearing to theassessee. As per the amended provision - [of ][law, ][the]proceedings to be drawn are also in a faceless manner. PSr(,J & M[A,J Whereas, learned counsel counsel for the [[petitioner]] 3. Whereas, learned counsel counsel for the [[petitioner]]contended that, in the instant case, reopening [has ][been]initiated by the Jurisdictional Assessing [Ofl-rcer. ][ln ][support]of his contention, he relied upon the recent [judgment]rendered by this very Bench in WP.No.259O3 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 Counsel for [the]respondent-Departrnent does not dispute that [the ][said]objection was decided in the aforesaid batch of [Writ]Petitions. However, he further contended that [apart frort]the aforesaid objection, there have been other [various]objcctions also which the petitioner has raised in the [writ]petition. 5. So far as this contention of the learned counsel lbrthe respondent-Department is concerned, this Bench, [r,r'hile]disposing of said batch of writ petitions, had taken note ofthe same at paragraph Nos.37 & 38 which are [reproduced]herein under: PSI(,J& JYTR,J ?7. [fLE ][preliminary ][objection ][raised ][by ][tLrc ][petitioner]is sustained and all these u.tit petifions srands allowed.on this uery jurbdictional issue. Since the impugned.?ot!n-? [and ][orders are getting quashed on ][th-e ][point ][of]juisdiction, u)e ore not inclined to proceed further and.decide tle other issues raised bg the petitioner tahichstand.s reserued to be rai-sed and contend.ed in an"appropiate pro ce e ding s. "38. S,nce the Hon'ble Supreme Court had, in the caseof Ashish Aganua| supra, as a one-time measureexercising the pouters under Article 142 of tleConstitutioru of India, permitted the Reuenue to pioeed.under the substituted prouisions, and thii Courtallouing the petitions onlg on the procedural flaw, theright anfened on the Reuenue utould remain resented.to proceed furtler if theg so uant from the stage of theo_yder of tlrc Supreme Court in the case of AshishAgarua| supra." 6. In view of the sarne, 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-arnended provision which is otherwise not sustainable. 7. As has been held by this Bench in rhe aforesaid batchmatters, the rights of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs. petitions Pending, [if ][anY,] ConsequentlY, [miscellaneous] shall stand [closed.] I SD/. G. SIREESHAASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1- The Assistant Commissioner of lncome Tax, Circle 1, Karimnagar, lncomeTax Office, Aaykar Bhawan, Near Natraj Theatre - 505 001, Karimnagar,TelanganaTax Office, Aaykar Bhawan, Near Natraj Theatre - 505 001, Karimnagar,Telangana 2. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room No..922,9th Floor, ''13'Block, l.T.Towers, 10-Telangana, Hyderabad Room No..922,9th Floor, ''13'Block, l.T.Towers, 10- 2-3, AC Guards, 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 - 1 10 003.Center, New Delhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 1 10 003. 4. One CC to SRl. A. V. A. SIVA KARTIKEYA, Advocate 2. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room No..922,9th Floor, ''13'Block, l.T.Towers, 10-Telangana, Hyderabad Room No..922,9th Floor, ''13'Block, l.T.Towers, 10- 2-3, AC Guards, 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 - 1 10 003.Center, New Delhi, Room No.. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 1 10 003. 4. One CC to SRl. A. V. A. SIVA KARTIKEYA, Advocate 5. One CC to SRl. SUNDARI R PISUPATI (Sr SC for lncome Tax Dept) 6. Two CD CopiesBtMKKS[\v] 6. Two CD Copies BtM e I HIGH COURT DATED:2210212024 ORDER WP.No.4669 of 2024 ALLOWING THE WRITPETITIONWITHOUT COSTS (+1(o{((o(22 tttt,l :tr:t:It).t.**{'PAICHEO