Res'.ndents v. Itoand Others

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF IVARCHTWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE A. VENKATESHWARA REDDY WRIT PETITION NO: 11205 OF 2022 Betwee n: Caps Gold Pvt.Ltd., Secunderabad. Rep. by its Managing Director ChandaVenkatesh ...PETrroNERAND 1. Dy. Commissioner of lncome-tax and Another, Circle -1(1), l.T.Towers,A.G.Guards, Hyderabad.A.G.Guards, Hyderabad.2. Additional /Joint /Deputy/ AC of lncome tax, lncome{ax Officer, NationalFaceless Assessment centre' Delhi Faceless Assessment centre' Delhi ...RES'.NDENTS Petition under Article 226 of the Constitution of India [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ in the nature of Mandamus or any other Writ, or order ordirection declaring the impugned notice on the [petitioner ]bearing PAN-AADCC65B1E, U/S.148 dated 31/03/2021 forAssessment Year 2015-16 as illegal,arbitrary and as in violation of the statutory provisions and [judgment ]of theHonourable Supreme Court in the case of GKN Drivershafts (lndia) Ltd., Vs ITOand others lA NO: 1 OF 2022 Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings pursuant to the impugned notice, on the [petitioner ]bearingPAN -. AADCC6581 E, u/s.1 48, dl. 31 1312021 for assessment year 201 5-1 6Counsel for the Petitioner: SRI Y. RATNAKAR Counsel for Respondents: SRI B. NARASIMHA SARMA The Court made the following: ORDER THE HON'BLE JUSTICE AND THE HON'BLE JUSTICE [A.\'ENKATESHN(ARA REDDY]20f ORPER: [()er Hon'bb ][Si ][-[uttice ][ulial Bhayt)] Heard Mr. [Y'Rarnakar, ][leamed counsel ][for ][petitioner' ][and]Mr. B.Narasimha [Sarma, ][leamed ][Standing Counsel ][for ][the ][Income ][Tax]Department [for ][the ][resPondents'] By filing filing [[this ][petition ]][[petition ]][[under ][Article ][226 ][of ][the ][C-onstitution ]][[Article ][226 ][of ][the ][C-onstitution ]][[226 ][of ][the ][C-onstitution ]][[of ][the ][C-onstitution ]][[the ][C-onstitution ]][[C-onstitution ]][[of]] 2. By filing filing [[this ][petition ]][[petition ]][[under ][Article ][226 ][of ][the ][C-onstitution ]][[Article ][226 ][of ][the ][C-onstitution ]][[226 ][of ][the ][C-onstitution ]][[of ][the ][C-onstitution ]][[the ][C-onstitution ]][[C-onstitution ]][[of]]India, [petitioner has ][challenged ][the ][legaliry ][and validity ][of ][notice]dated 31.01.2021, [issued ][by ][respondent ][No'1 ][under ][Section 148 ][of ][the]Income [Tax ][Act, ][1961 ]@riefly'the [Act' ][hereinafter) ][for ][the ][assessmeff]year2015-16. 3. Bythe [impugned notice, respondent ][No'1 ][has ][recorded ][that ][he ][has]reasonstobelievethatincomeofthepetitioner'chargeabletotaxfortheassessment lear [under consideration' ][has ][escaped ][assessment ][within ][the]of [Section 147 ][of ][the ][Act. ][He ][has, ][therefore' ][proposed ][to]meaning re-assess [the ][income ][of the petitioner ][for ][the ][said ][assessment ][par' ][in ][this]connecdon, [petitioner ][has been called ][upon ][to ][submit ][a ][retum ][i'n ][the] prcscribed form for the said assessmenr year within thiny dap from theservice of notice. 4. When the mamer was taken up on 03.03.2022, we had queriedIeamed cournsel for the petitioner as to whether reasons for issuance ofimpugned nodce were fumished to the petitioner to which, leamedcor'rnsel for the petitioner submined that no such reasons were fumished.At that stage, leamed counsel for the respondents prayrd for time toobtain the reasors recorded by respondent No.1 for issuing the impugnednotlce. prcscribed form for the said assessmenr year within thiny dap from theservice of notice. 4. When the mamer was taken up on 03.03.2022, we had queriedIeamed cournsel for the petitioner as to whether reasons for issuance ofimpugned nodce were fumished to the petitioner to which, leamedcor'rnsel for the petitioner submined that no such reasons were fumished.At that stage, leamed counsel for the respondents prayrd for time toobtain the reasors recorded by respondent No.1 for issuing the impugnednotlce. 5. Today, when rhe matter is called upon, leamed counsel for thepetitioner submits that petitioner was served lester-day, with a copy of thereasons recorded by the assessing officer 2.e., respondenr No.1 forissuance of impugned notice. 6. Leamed counsel for the respondenr has also produced before us acopy of the reasons recorded dated 0g.03.2022, which has beenc ommruric ated to the petitioner. 7. Though leamed counsel for the respondents would lile us to gothrough rhe reasons recorded, we are nor incrined to do so at this stage inview of the order which we propose to pass in terms of the decision of the the Supreme Coun in GKN DRIVESHAFTS (INDIA) LTD. v.Income Tax Officeri. 8. Since the ieasons have noq, been fumished to the petitioner,petitioner shall file objections to the impugned notice within a period offifteen dap from today. 9. 9. Upon receipt of such objections, respondent No.1 shall dispose ofthe same by passing a speaking order within a period of fifteen dap fromthe date of receipt of the objections, which should be communicated tothe petitioner. 10. \X,/ith the above directions, 'Vrit Petition is disposed of. Relatedinterlocutoryapplications, pending if any, stand disposed of. 17.All contentions are kept open. 12. No costs. '(2003) 1 SCC 72 SD/.K.AMMAJIASSISTANT REGISTRAR1 [,'']SECTION OFFICER //TRUE COPY// To, 1.The Deputy Commissioner of lncometax and Another, Circle -1(1),l.T.Towers, A.G.Guards, Hyderabad.l.T.Towers, A.G.Guards, Hyderabad. 2.The Additional /Joint /Deputy/ AC of lncome tax, lncometax Officer, NationalFaceless Assessment Centre, Delhi.Faceless Assessment Centre, Delhi.aOne CC to Sri Y Ratnakar Advocate 4.One CC to Sri B Narasimha Sarma Advocate Two CD Copies6.One Spare CopyMBCSB @{L_-<tl HIGH COURT DATED: 0910312022 z#-=sr.;c_ SrarS \a()'1gilriii [?i1?'].f\€.u'\t oq '-.r'.)>J-,.z.dORDERWP.No.11205 of [2022] DISPOSING OF WITHOUT COSTS