Occupation. Pushpalatha Governmeni Vistarakula, Servic v. Venkata Das

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF IVAYTWO THOUSAND AND TWENTY FOUR trjIPRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI IT PETITION NO: 12457 oF 2024 i [, ]Between: occupation. Pushpalatha Governmeni Vistarakula, servic;, D/o. Sri virir'r.to.zt5, V. Venkata Das, aged about ["r"rv ]'u"irii 54 vears.n,irril,T"ilI6i,?,R.C. Puram Mandat, Sanga Reddy _ SOZObZ]'"' ["'' ]['] ..PETITIONER AND 1. The lncome Tax Officer, Ward _ 13(3), Aayakar Bhawan, Basheerbagh,Hyderabad - 500004.:lHyderabad - 500004.:l :l2. The lncome Tak Officer, tfalO ;^Qe,. Signature Towers, Opp. Botanical;^Qe,. Signature Towers, Opp. BotanicalGardens, Kondapur, Hyderabad - 500bd4. llrrit ..RESPONDENTS i|i Petition under Articre 226 of rhe constitution of rndia praying that in thecircumstances stated$in the affidavit fired therewith, the High court may bepleased to pass un oldu. or lldirection, especia[y one in the nature of wRrr oFMANDAMUS rrotoingtthat the order passed by Respondent u/s.14BA(d) of theAct, dt.12.oa.2oza with DrN and Notice $ No.|rBA/AST/ Fr14BN2o24-251106405091a(i) anril the notice dated 12.04.2024 issued under section 148 ofthe Act with DrN ,n,i$ruoti"" No.|rBA/AST/ 5r148- 1r2024-25t1064051651(.1) forthe assessment year$zozo-21, as being iregar, arbitrary and passed in grossviolation of principrelb of naturar justice without apprication of mind, andpnsequently set asidB the same.rilt1!,,IIIiIIIiI lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ]that in the cir<;umstances statedin the affidavit filed in [tsupport ]of the [petition, ]the High Court [tnay ][be ][pleased ][to]suspend the operation of the notice issued by the Respondent [u/s.'148 ][of the ][Act]dt. 12-04-2024 for i'the assessment [year ]2O2O-21 with [and ][Notice]No.|TBA/AST/51148_112024-2511064051651(1) and all consequentialproceedings there to. Counsel for the Petitioners: SRI A.V.RAGHU RAM jCounsel for the Respondents: M/s. J.SUNITHA, REP. ltrM/s. SUNDARI R.PISUPATI,l,i,!Sr. SC for lncome Tax Dept The Court made the following: ORDER THE HONOURABLE ANDTHE HONOURABLE [SRI JUSTICE N. ] WRIT PETITION[No.][t2457 0F ][2024] ORDER:[(per ][Hon'ble Justice ][Sujog Paul)] Heard Sri A.V. [Raghu Ram, learned counsel ][for ][the] and [Ms. J. ][Sunitha, learned ][counsel]petitioner(s) Ms.Sundari [R.Pisupati, learned ][Senior Standing]representing Counsel for [the respondent(s)-lncome Tax ][Department'] The ground taken ground taken taken [[by ][the ][learned counsel ][for ][the]][[the ][learned counsel ][for ][the]][[learned counsel ][for ][the]][[for ][the]][[the]] 2. The ground taken ground taken taken [[by ][the ][learned counsel ][for ][the]][[the ][learned counsel ][for ][the]][[learned counsel ][for ][the]][[for ][the]][[the]]petitioner is that [in ][furtherant" ][-J'f ][Fi""ttce Act' ][2O2l ]' [re-]assessment [process ][stood modified ][but ][the ][respondents ][have]not taken care [of ][it ][and therefore notice issued ][under ][Section]l48ofthelncomeTaxAct,lg6lcannotsustainjudicialSince [notice ][is ][bad ][in ][law, ][the ][consequential ][orders]scrutiny. are also bad in [law.] 3. During the course [of ][hearing, ][learned ][counsel ][for ][the]that [curtains ][on ][this ][issue ][are ][hnally drawn ][by]parties agreed this Court in [a ][batch ][of ][writ ][petitions, ][W'P'No'259O3 of ][2022]and other connected [matters, ][decided ][by ][common ][order] dated 14.09.2023. The parties agreed that this matter may be disposed of in terms of the Common Order dated 1.1 .O9.2023. 4. This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under: 3. During the course [of ][hearing, ][learned ][counsel ][for ][the]that [curtains ][on ][this ][issue ][are ][hnally drawn ][by]parties agreed this Court in [a ][batch ][of ][writ ][petitions, ][W'P'No'259O3 of ][2022]and other connected [matters, ][decided ][by ][common ][order] dated 14.09.2023. The parties agreed that this matter may be disposed of in terms of the Common Order dated 1.1 .O9.2023. 4. This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under: "35. In view of the aforescid discussions, lt Is by now veryclear that the procedure to be followed brr the respondent_Department upoE treating thc notlces issued for reaasess mentbeing under Section l4gA, the subsequent proceedings wasnandatorily requlred to be undertaken under the substitutedprovisions as laid dowu uBder the FlnaEce Act,2O2l. In theabsence of rhich, we are conatralned to hold thet theprocedure adopted by the respoBdelt.Department ilr incontraventioB to the statute i.e. the Flnance Act, 2O21, al: thefirst iEstance. Secondly, it is also ln dlrect coBtraventioo tothe directives issued by the Hon,ble SupreEe Court in thecase of Ashish Agarwal, supra. 36. For all the aforesqid reasons, the lmpugned aotices lssuedand the proceedings drawn by the responde[t-Departmerrt isneither tenable, nor sustainable. The notices ao lssued andthe and the proceedings drawn by the responde[t-Departmerrt isneither tenable, nor sustainable. The notices ao lssued andthe procedure adoptcd beiag per Ee illegal, deserves to be andare accordingly set aside/quaahed. As a consequencc, ell theimpugtred orders getting quashed, the consequeatial orrlerspasscd by the respondent Department pursuant to the not icesissued under Section 147 and l4g would also get quashed andit is ordered accordingly. The reaaon we ere quashing theit is ordered accordingly. The reaaon we ere quashing theconsequential order ia on the pdnciples thrt when theiEitiation of the proceedings itself wEa procedurally wroDg,the subsequent orders also gets !ullified autoEatlcalty.iEitiation of the proceedings itself wEa procedurally wroDg,the subsequent orders also gets !ullified autoEatlcalty. 37. The preliminary objection raised by the peHHoner lssustained and all theae wrlt pefitions stands allosed on thisvery jurlsdictional issue. Slnce the iEpugaed notlces andordera are getting quashed on the point ofjurisdicHon, we rrenot lEcliaed to proceed furthcr and decide the other issrrestaised by the petitioner which stands reserved to be raiseda[d contended in rn appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case ofAshish Agarwal, supra, as a one-time measure exercislng theAshish Agarwal, supra, as a one-time measure exercislng thepowers under Article 142 of the Constitution of Indie permitted the Revcnue to proceed under [the ][substituted]provisions, and this Court allowing [the ][petitions only on ][the]procedural flaw, the right [conferred ][on the ][Revenue would]remain reserved to [proceed ]further [if ][they ][so waEt ][from ][the]stage of the order of the [supreme ][court in ][the ][case ][of ][Ashish]AgarPal, supra.39. No order as to costs.'provisions, and this Court allowing [the ][petitions only on ][the]procedural flaw, the right [conferred ][on the ][Revenue would]remain reserved to [proceed ]further [if ][they ][so waEt ][from ][the]stage of the order of the [supreme ][court in ][the ][case ][of ][Ashish]AgarPal, supra.39. No order as to costs.' 5. In view of the consensus arrived, [the ][impugned ][Show]Cause notice and consequential [orders ][passed ][in ][this ][writ]petition are set aside. Liberty is [reserved ][to ][both the ][parties]to take respective stald [and,-to proceed ][in ][accordalce with]law as per paragraph [No.38 ][of ][the ][order dated ][14.09.2023 ][in]W.P.No.259O3 of 2022. 6. The writ petition is allowed. [No ][costs. ][Interlocutory] applications, if any [pending, ][shall ][also staad ][elosed ][-] SD/. MOHD. ASSISTAN AR //TRUE COPY// 5. In view of the consensus arrived, [the ][impugned ][Show]Cause notice and consequential [orders ][passed ][in ][this ][writ]petition are set aside. Liberty is [reserved ][to ][both the ][parties]to take respective stald [and,-to proceed ][in ][accordalce with]law as per paragraph [No.38 ][of ][the ][order dated ][14.09.2023 ][in]W.P.No.259O3 of 2022. 6. The writ petition is allowed. [No ][costs. ][Interlocutory] applications, if any [pending, ][shall ][also staad ][elosed ][-] SD/. MOHD. ASSISTAN AR //TRUE COPY// SECTION To,1. The [lncome ][Tax officer' ][Ward ][. ][13(3), ][Aayakar ][Bhawan, ][Basheerbagh]Hyderabad [- 500004.]1. The [lncome ][Tax officer' ][Ward ][. ][13(3), ][Aayakar ][Bhawan, ][Basheerbagh]Hyderabad [- 500004.] The lncome [Tax ][Officer, ][Ward ][- ][B(1)']Signature [Towers. ][OPP. ][Botanical]CiiO"n-t. [XonOapur. Hyderabad - 500084]CiiO"n-t. [XonOapur. Hyderabad - 500084] 2 One CC to [A.V.RAGHU ][RAM, Advocate 3 One CC to [M/s.ISUNDARI ] [PISUPATI' ][Sr' ] [for ][lncome ][Tax ][Dept ] 4 5. Two [CD CoPies ][i] BSR GJo HIGH COURT i DATED: 02105/2024 ORDER,WP.No.12457 6t 2024 1ELoo-C.\1Iryt\sA:$\H5\1[+]1, ,ALLOWING TI.IE WRIT PETITION,l'ri'lWITHOUT COSTSt [)l]'r,iitliiI0iritVqIti,1iri!i*'li Ji