Wp/1030/2024 Of Mr. Venkatesham Kodipyaka v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOURTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 1030 OF 2024 Between: Mr. Venkatesham Kodipyaka, S/o. Mr. Rajesham [Kodipyaka, aged ][67 ][years,]Occ. Retired Government Employee, [H.No.1-1$0/'1lA, ][Behind]Venkateshwara Theatre, Banswada, [Nizamabad, Banswada S.O. ][- ][503 ][187,]Telangana. ...PETITIONER AND 1.The lncome Tax Officer, Ward [1, ][Nizamabad, lncome ][Tax Office' ][6-2-'156/3']Subhash Nagar, Nizamabad [- ][503 002, ][Telangana]Subhash Nagar, Nizamabad [- ][503 002, ][Telangana]2.The Principal Chief Commissioner Of [lncome ][Tax, ][Andhra ][Pradesh ][And]Telangana, Hyderabad Room [No. 922, ][glh ][Floor, ]['B' ][Block, ][l.T.Towers,]10-2-3, AC Guards, Hyderabad [- ][500 004, ][Telangana.]Telangana, Hyderabad Room [No. 922, ][glh ][Floor, ]['B' ][Block, ][l.T.Towers,]10-2-3, AC Guards, Hyderabad [- ][500 004, ][Telangana.]3.Assessment Unit, lncome [Tax ][Department' National e-Assessment ][Center,]New Delhi, Room No.4Ot, [2nd ][Flbor, E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 003.New Delhi, Room No.4Ot, [2nd ][Flbor, E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 003. ...RESPONDENTS 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 issue a writ of [Mandamus ][or ][any other ][appropriate ][writ, ][order ][or]Direction, declaring. a.theorderpassedbythelstRespondent,u/s148A(d)ofthelncomeTaxAct'1961, dated 19.04.2022, [bearing ][DIN and ][Notice ][No.lTBAlASTlFl148N2022-]23t1042778978(1), for [the Assessment ][Year ][2015 ]- [16; ][&] b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961,dated 19.o4.2022, bearing DIN and Notice No.|rBA/AST/st14B_1t2022-2311042779371(1), forthe Assessment year 2015 - 16; arbitrary, illegal, bad in law, barred by time, void-ab-initio, violative of theprinciples of natural justice apart from being viorative of Articres 14, 19(1)(g) and265 of the constitution of lndia and Sec. 14BA of the lncome Tax Act, 1961, andconsequently set aside the same in the interests of justice.consequently set aside the same in the interests of justice. lA NO: 1 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 preased tostay all further proceedings, including any recovery, pursuant to the notice issuedu/s 148 of the lncome Tax Act, 1961, dated 19.o4.2022, bearing DrN and NoticeNo. I TBA/AST/S r 1 48 _1 I 2022-23 t 1 o 42r 7 g3r1 ( 1 ), for the Assessment yea r 20 1 5 -16, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R.plSUpATl,SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAruJI IPRIT PETITION No.1O3O OF 2024 ORI)ER:@er Hon'ble Si Justice P.SAM KOSHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel forthe petitioner and Ms. Sundari R. Pisupati, learnedStanding Counsel for Income Tax appearing for therespondents. Perused the entire record The instant Writ Petition has been Iiled by theWrit Petition has been Iiled by thePetition has been Iiled by thehas been Iiled by thebeen Iiled by theIiled by theby thethe Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R.plSUpATl,SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAruJI IPRIT PETITION No.1O3O OF 2024 ORI)ER:@er Hon'ble Si Justice P.SAM KOSHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel forthe petitioner and Ms. Sundari R. Pisupati, learnedStanding Counsel for Income Tax appearing for therespondents. Perused the entire record The instant Writ Petition has been Iiled by theWrit Petition has been Iiled by thePetition has been Iiled by thehas been Iiled by thebeen Iiled by theIiled by theby thethe 2. The instant Writ Petition has been Iiled by theWrit Petition has been Iiled by thePetition has been Iiled by thehas been Iiled by thebeen Iiled by theIiled by theby thethepetitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, 196 1 (for short, "the Act") bearing DINNo.ITBA/ASTlFl r48Al2022-231 to42778978 (1), dated19.M.2022 passed by respondent No.1 for the assessmentyear 2015-16 artd the consequent notice under Section 148of the Act, dated 1.9.04.2022, bearing DINNo.ITBA/AST / S / | 48-t I 2022-23 / tO427 [7 ]937 t [(1],.] 3. One of the contentions that the petitioner [has ][raised]in the present Writ Petition is that under the [amended]provisions of the Act which came into [effect ][from]Ol.O4.2O2l, the respondents, [while ][procee{lng ][under] Section 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theSection 148A and provide an opportunity of hearing to theassessee. As per the amended pro,rision of law, theproceedings to be drawn are also in a faceless manner.proceedings to be drawn are also in a faceless manner. 4 . Whereas, learned counsel learned counsel counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Off-rcer. In supportof his contention, he relied upon the recent judgmentinitiated by the Jurisdictional Assessing Off-rcer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.259O3 of 2022 &batch, dated 14.O9.2025 wherein this Court disposed of thebatch of writ petitions to the limited extent.batch, dated 14.O9.2025 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel learned counsel counsel for the petitioner 5. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for thelearned Standing Counsel for thetherespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for thelearned Standing Counsel for thethe 6. So far as this contention of the leamed counsel forthe respondent-Department is concerned, this Bench, while disposing of said batch of writ [petitions, had taken ][note of] the same at paragraph Nos.37 & [38 which ][are ][reproduced] herein under: "37. The preliminary [objection ][roised ][by ][the petittoner]is sustained and all these urit [petitions ][sronds ][allouted]on this uery [juisdictional ][issue. ][Since ][the ][impugned]notices and orders are [getting quashed on the ][point ][of]jurisdiction, uE are not inclined to proceed further [and]decide the other issues [raised bg ][the ][petitioner ][uhich]stands reserued to be [raised ][and ][contended ][in ][an]appropiate proceeding [s. ]["] 6. So far as this contention of the leamed counsel forthe respondent-Department is concerned, this Bench, while disposing of said batch of writ [petitions, had taken ][note of] the same at paragraph Nos.37 & [38 which ][are ][reproduced] herein under: "37. The preliminary [objection ][roised ][by ][the petittoner]is sustained and all these urit [petitions ][sronds ][allouted]on this uery [juisdictional ][issue. ][Since ][the ][impugned]notices and orders are [getting quashed on the ][point ][of]jurisdiction, uE are not inclined to proceed further [and]decide the other issues [raised bg ][the ][petitioner ][uhich]stands reserued to be [raised ][and ][contended ][in ][an]appropiate proceeding [s. ]["] "38. Since the Hon'ble [Supreme ][Court ][had, ][in ][the ][cose]of Ashish Agaruta\ [supra, ][os ][a ][one-time ][measure]exercising the pouers under [Article ][142 ][of ][the]Constitution of India, [pennitted ][tLe ][Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]allowing the [petitions onlg ][on ][the procedural ]flaut, [the]right confeted on the Reuenue [would remain ][reserued]to proceed further if theg [so ][uant ]from [the stoge ][of ][the]order of the Supreme [Court ][in ][the ][case ][of ][Ashish]Agaruta\ supra." In rriew of the sarne, rriew of the sarne, of the sarne, the sarne, sarne, [[we are inclined ][to ][allow ]][[to ][allow ]][[allow ]][[the]] 7. In rriew of the sarne, rriew of the sarne, of the sarne, the sarne, sarne, [[we are inclined ][to ][allow ]][[to ][allow ]][[allow ]][[the]]present writ petition also on similar [terms. ][Accordingly, the]present Writ Petition stands [allowed ][on ][the objection ][of the]petitioner that the [proceedings ][have ][not ][been ][drawn ][in]accordance with the [amended ][provision ][but ][under ][the]un-amended [provision which is ][otherwise ][not ][sustainable.] 8. As has been held by this Bench in [the aforesaid ][batch]matters, the rights of the [parties would stand ][reserved as ][is] envisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed.passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/. K. SAI KUMARIASSISTANT REGISTRAR //TRUE COPY// SECTIN OFFICER To, 1. The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-'156/3,Subhash Nagar, Nizamabad - 503 002, TelanganaSubhash Nagar, Nizamabad - 503 002, Telangana 2. The Principal Chief Commissioner Of lncome Tax, Andhra [pradesh ]AndTelangana, Hyderabad Room No. 922, [gth ]Floor, 'B' Block, l.T.Towers,10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No. 922, [gth ]Floor, 'B' Block, l.T.Towers,10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No.401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 4. One CC to SRI A.V.A.SIVA KARTIKEYA Advocate IOPUCI 5. One CC to M/s. SUNDARI R.PISUPAT|, SC FOR TNCOME TAX tOpUCltOpUCl 6Two CD Co resBSRGJP-\GJP-\ HIGH COURT DATED: 1110112024 ORDER WP.No.1030 of 2024 ALLOWING THE WRIT PETITION,WITHOUT COSTS ,, Or:.(a-t'aot-.]--.at\ttB[1t2\]ilj)i,f,l"r [,:,r'r.:'.]