One Cc To Srl. A v. Raghu Ram, Advocate [Opuc

HIGH COURT AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY ,THE TWENTY TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE ANDTHE HONOURABLE SRI WRIT PETITION NO: [17346 OF 2024] Between: It/r. lobal Ahmed Khan, S/o. [Mr. ][Nazeer ][Ahmed ][Khan, ][aged ][about ][57 ][years,]O"crbjtion- Private Service, [8-1-523111A, ][Plot No. ] , [Brindavan ][Colony,]Tolichowki, Hyderabad [- ]500028. ...PETITIONER AND 1The lncome Tax Officer, [(lnt ][Txn), ][24-2-438, ][1st ][Floor, ] [Road, Nellore ][-]524001.524001.2Aiieisment Unit, National [Faceless ][Assessment ][Centre, lncome ][Tax]O"pirtr"nt, Ministry of [Finance, ][Room ][No. ][401 ]' [2nd ][Floor, ][E-Ramp']Jawaharlal Nehru Stadium, [Delhi ][- ][1 ][10 003.]O"pirtr"nt, Ministry of [Finance, ][Room ][No. ][401 ]' [2nd ][Floor, ][E-Ramp']Jawaharlal Nehru Stadium, [Delhi ][- ][1 ][10 003.]3ih;l;;".e iai ofticer, [Ward-30(1), Aayakar Bhavan, ][Dakshin ][2, ][Gariahat]Road, Kolkata - 700068. ...RES.ONDENTSRoad, Kolkata - 700068. ...RES.ONDENTS Petition under Article [226 ][of ][the constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated [in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to pass an order or direction, [especially ][one ][in ][the ][nature ][of ][wRlT ][oF]MANDAMUS holding that [the notice ][dated ][1410412022 ][issued by ][3rd ][Respondent]under section 148 of [the ][Act ][(with ][Din ][and ][Notice ][No.ITBA/AST/S/148 ][112022']the [assessment ][order ][passed by ][Pt ][Respondent u/s. ]['147]23t1042742334(1) and r.w.s 144C(3) of the.Act, [d1.21.05.2024 ][(with ] [and ][Order ][No-]ITBtuAST/S/147t2O24-25t1O65023660(1) [for ][the ][Ay.2015-16, ][as ][being ][without]jurisdiction, arbitrary, illegal, bad in law, [void ][ab ][initio, ][apart ][from ][being violative]of provisions of section [148A and section 149 ][of ][the ][Act and also contrary to the]circular issued by [cBDT and ][provisions ][of ][section ][15lA ][of ][the ][Act, ][and]consequently set aside [the ][notice ][under ][section 148 ][dated ][14.o4.2O22 ][and the]assessment order [passed ][by ][1st ][Respondent ][u/s. ][147 ][r.w.s ][144C(3) ][of ][the ][Act,] dt.21 lost 2024 with [Dl ]N and [order ][No-ITBA/AST/Sl ][1 ][47 ][12024-2sl1 ][065023660( ][1 ][)]for the Ay.201 5-16 and all [consequential proceedings pursuant thereto]lA NO: 1 OF 2024 Petition under Section 151 CPC [praying that ][in the ][circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High ][Court ][may be ][pleased ][to]stay all further [proceedings, pursuant to ][the ][order ][passed ][by ][1'r ][Respondent ][u/s.]147 r.w.s 144C(3) of the Act, [dt.2110512024 ][with ] [and ][Order ][No-]ITBA/AST/S/1 47 12024-251 [1 ][065023660(1 ]) [for ][the ][Ay.201 ][5-1 ][6] Counsel for the Petitioner: SRl. [A. ][V. ] Counsel for the Respondents: [PUNNA (SENIOR ] [FOR ITD)]The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOWRIT PETITION No. 17346 of 2024 ORDER (per Hott'ble SP,J) Sri A.V.Raghu Ram, learned counsel, appears for the petitioner aldSri Vijhay K Punna, learned Senior Standing Counsel for Income TaxDepartment, appears for tJ:e respondents. 2With the consent finally heard. 3. Learned counsel for the parties fairiy and jointly urge that the pointinvolved in this case is squarely covered by order passed by this Court inW.P.No.13353 of 2024 and batch and it may be allowed in terms of the saidorder. 4. [n view of consensus arrived at, this Writ petition is allowed interms of order passed in W.P.No. 13353 of 2024 and batch. The directioncontained in the said order shall apply mutatis mutandis to this case withfull force. No costs. Irlterlocutory applications, if any pending, s!r{l aisO Stald closed. ORDER (per Hott'ble SP,J) Sri A.V.Raghu Ram, learned counsel, appears for the petitioner aldSri Vijhay K Punna, learned Senior Standing Counsel for Income TaxDepartment, appears for tJ:e respondents. 2With the consent finally heard. 3. Learned counsel for the parties fairiy and jointly urge that the pointinvolved in this case is squarely covered by order passed by this Court inW.P.No.13353 of 2024 and batch and it may be allowed in terms of the saidorder. 4. [n view of consensus arrived at, this Writ petition is allowed interms of order passed in W.P.No. 13353 of 2024 and batch. The directioncontained in the said order shall apply mutatis mutandis to this case withfull force. No costs. Irlterlocutory applications, if any pending, s!r{l aisO Stald closed. SD/. MOHD. ISMAILASSISTANT REGISTRAR//TRUE COPY// IL.SECTION OFFICER To, 1. The lncome Tax Officer, (lnt Txn), 24-2-438, [1st ][Floor, ] [Road, Nellore ][-]524001 .524001 . .2. The Assessment Unit, National Faceless Assessment [Centre, lncome ][Tax]Department, tvlinistry of Finance, Room No. 401, 2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi [- ][1 ][10 ]003.3. The lncome Tax Officer, Ward-3O(1), Aayakar [Bhavan, ][Dakshin ][2' ][Gariahat]Road, Kolkata - 700068.2. The Assessment Unit, National Faceless Assessment [Centre, lncome ][Tax]Department, tvlinistry of Finance, Room No. 401, 2nd [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi [- ][1 ][10 ]003.3. The lncome Tax Officer, Ward-3O(1), Aayakar [Bhavan, ][Dakshin ][2' ][Gariahat]Road, Kolkata - 700068. 4. One CC to SRl. A. V. RAGHU RAM, Advocate 5. One CC to SRl. VIJHAY K PUNNA [(SENIOR ]SC [ITD) ][OPUCI6. Two CD CopiesBMt\ Y BSIt HIGH COURT DATED:21 10812024 ORDERWP.No.17346 of 2024 ALLOWING THE WRITPETITTONWITHOUT COSTS$@ III€.[1t-lE S14]/(o^A)oo21ttT [2|,7t]\II\-,/