Mr. Sathyanarayana Pandula v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY,THE FOURTH DAY OF DECEN/BERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 24320 OF 2022 Between: lV1r. Sathyanarayana Pandula, S/o Mr. P,Edaiah, Aged 31 years, 0cc. SoftwareEngineer, No 2-73, Thenepally Village, Gurrampode Mandal, Nalgonda District -508 256, TelanganaEngineer, No 2-73, Thenepally Village, Gurrampode Mandal, Nalgonda District -508 256, Telangana ...PETITIONER AND 1. The lncome Tax Officer, Ward 1, Khammam, Income Tax Office, RajeevGunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001,Telangana.Gunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001,Telangana. 2. The Principal Commissioner of lncome Tax - 4, Hyderabad, Aayakar Bhavan,LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.922,91h Floor, B Block, lTTowers, 10-2-3,A.C. Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad, Room No.922,91h Floor, B Block, lTTowers, 10-2-3,A.C. Guards, Hyderabad - 500 004, Telangana ...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 of Mandamus or any other appropriate Writ, Order orDirection, declaring a. the order dated 06.04.2022, passed u/s ['l4BA(d) ]of theAct, vide DIN and Notice No. ITBA/AST/F/148A12022-2311042589054(1), by the1st Respondent, for the Assessment Year 2015-16 and b. the notice dated06.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961,Act, vide DIN and Notice No. ITBA/AST/F/148A12022-2311042589054(1), by the1st Respondent, for the Assessment Year 2015-16 and b. the notice dated06.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961,vide DIN and Notice ITBA/AST/S/148 112022- 2311042589724(1), for theAssessment Year 2015 - 16 as arbitrary, illegal, bad in law, void-ab-initio,violative of the principles of natural justice apart from being violative of Articlesviolative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) an 265 of the Constitution of lndia and Sec. 148A of the lncome TaxAct, 1961 , and consequently set aside the same in the interests of justicelA NO: 1 OF 2022 Petition under Section 15'1 CPC praying that in the circumstanced statedin 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 dated06.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961,vide DIN & Notice: ITBA/AST/S/148 112022- 2311042589724(1 ), for theAssessment Year 2015 - 16, pending disposal of the above Writ PetitionlA NO: 2 OF 2022 Between: 1. The lncome Tax Officer, Ward 1, Khammam, lncome Tax Office, RajeevGunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001,Telangana.Gunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001,Telangana. 2. The Principal Commissioner of lncome Tax - 4, Hyderabad, Aayakar Bhavan,LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. 922,9th Floor, B Block, l1' Towers, 10-2-3,A.C. Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad, Room No. 922,9th Floor, B Block, l1' Towers, 10-2-3,A.C. Guards, Hyderabad - 500 004, Telangana ...PETITIONER/RESPONDENTS AND Mr. Sathyanarayana Pandula, S/o Mr. P.Edaiah, Aged 31 years, Occ. SoftwareEngineer, No 2-73, Thenepally Village, Gurrampode Mandal, Nalgonda District [-]508 256, Telangana ...RESPONDENTSMRIT PETITIONER 2. The Principal Commissioner of lncome Tax - 4, Hyderabad, Aayakar Bhavan,LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. 922,9th Floor, B Block, l1' Towers, 10-2-3,A.C. Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad, Room No. 922,9th Floor, B Block, l1' Towers, 10-2-3,A.C. Guards, Hyderabad - 500 004, Telangana ...PETITIONER/RESPONDENTS AND Mr. Sathyanarayana Pandula, S/o Mr. P.Edaiah, Aged 31 years, Occ. SoftwareEngineer, No 2-73, Thenepally Village, Gurrampode Mandal, Nalgonda District [-]508 256, Telangana ...RESPONDENTSMRIT PETITIONER 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 ]tovacate the orders date 2010612022 and subsequent orders extending thedirections issued vide order dated 2010612022 in W.P.No. 24320 of 2022 in theinterest of [justice] Counsel for the Petitioner: SRl. A. V. A. SIVA KARTIKEYA Counsel for the Respondents: M/s. B. SAPNA REDDY, SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N. TUKARAMJI Writ Petition No.2432O of 2022 ORDER: (pe.r I loi'ble Sn Jrstice P,SAM KosHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, Iearned Standing Counsel for theIncome Tax Department, for the rcspondents. Perused the entirerecord. 2. The instant petition has been filed challenging the AssessmentOrder passed by respondent No. 1 under section 148A(d) ol the IncomeTax Act, 1961 (hereinafter referred to as "the Act") dated 06.04.2022for the Assessment Year 2015-1,6. 3. One of the contentions that the learned counsel for thepetitioner has raised in the present writ petition is that under theamended provisions of the Act which came into effect from01.O4'.2O21, the respondents while proceeding under Section 148 ofthe Act were required to issue notice under Section 14BA and providean opportunity of hearing to the petitioner / assessee. As per theamended provision of law, the proceedings to be drawn are also in afaceless manner. Whereas, it has been contended by the learnedcounsei for the petitioner that in the instant case, reopening has beeninitiated by the Juridictional Assessing Officer. In respect of the said objection that the learned counsel for the petitioner had raised, herelied upon a recent batch ol writ petitions decided by this very Benchon 14.O9.2023 vide W.P.No.25903 of 2022 and batch to the limitedextent. 4. On the other hand, learned counsel for the respondent-Department would not dispute of having decided the said objection inthe aforesaid batch matters. However, learned counsel submits thatapart from the aforesaid objection, there have been other variousobjections aiso u,hich the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.25903 ol 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: "37. The preliminary objection raised by the petitroner issustained and all these writ petitions stands allowecl on this veryjurisdictional issue. Since the impugned notices and orders aregetting quashed on the point ofjurisdiction, we are not in,:lined toproceed further and decide the other issues raised by thepetitioner [q'hich ]stands reserved to be raised and contend--d in anappropriate proceedings." 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.25903 ol 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: "37. The preliminary objection raised by the petitroner issustained and all these writ petitions stands allowecl on this veryjurisdictional issue. Since the impugned notices and orders aregetting quashed on the point ofjurisdiction, we are not in,:lined toproceed further and decide the other issues raised by thepetitioner [q'hich ]stands reserved to be raised and contend--d in anappropriate proceedings." 38. Since the Hontrle Supreme Court had, in the case of AshishAgarwal, supra, as a one-tirne measure exercising the powersunder Article 142 of tt]e Constitution of India, permilted theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, the rightconferred on the Revenue would remain reserved to proceedfurther if they so want from the stage of the order of the S upremeCourt in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writpetition also on similar terms. Accordingly, the present Writ Petitionstands allowed on the objection ol the petitioner that the proceedings have not been drawn in accordance with the amended provision butunder the un-amended provision which is otherwise unsustainable.under the un-amended provision which is otherwise unsustainable.As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs.right of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs. 7Consequently, miscellaneous petitions pending, if any, shallstand closed.stand closed. SD/. P.Ch. NAGABHUSHAMBAASSISTANT REGIS REGIS8/ ,TRUE COPY' SECTION OFFICER To, 1. The lncome Tax Officer, Ward 1, Khammam, lncome Tax Office, RajeevGunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001 ,Telangana.Gunt, Rajeev Chowk, Near Kinnersani Theatre, Khammam - 507 001 ,Telangana. 2. The Principal Commissioner of lncome f ax - 4, Hyderabad, Aayakar Bhavan,LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. S22,9th Floor, B Block, lTTowers, 10-2-3,A.C. Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad, Room No. S22,9th Floor, B Block, lTTowers, 10-2-3,A.C. Guards, Hyderabad - 500 004, Telangana 4. One CC to SRl. A. V. A. SIVA KARTIKEYA ,Advocate 5. One CC to M/s. B. SAPNA REDDY, SC FOR INCOME TAXDEPARTMENTTOPUC]DEPARTMENTTOPUC] 6. Two CD CopiesBMGJPBMGJP BN HIGH COURT DATED:0 411212023 ORDER WP.No.24320 ot 2022 ALLOWING THE WRITPETITIONWITHOUT COSTS r**6) \__-.2 , \ eSTT€1()7ao21 [0E[ ][?0?x]f,)** o:spArc