Wp/10362/2023 Of Sri Ajay Kumar Maduri v. The Income Tax Officer

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD. [(Special ][Original ][Jurisdiction)] TUESDAY, THE EIGHTEENTH DAY OF APRILTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANAND THE HONOURABLE SRI JUSTiCE N.TUKARAMJI WRIT PETITION NO: 10362 OF 2023 Between: Sri Ajay Kumar Maduri, Sri Venkata Narayana, H.No.14-1-206, RevenueColony, Bondalakunta, Warangal - 506002. ...PETITIONER AND The lncome Tax Officer, Ward - 1, 3rd Floor, tt/ayuri Complex, Opp.TSNPDCL Bhavan, Nakkalagutta, Hanamkonda, Warangal - 506001. ...RESPONDENT 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 pass an order or direction, especially one in thd nature of WRIT OFMANDAMUS holding that the order passed by respondent u/s.148A(d) of the Act,dt.31.03.2023 with DlN.lTBAlASTlFl148A12022-2311O51757489(1) and the noticedated 31.03.2023 issued under section 148 of the Act with DIN.ITBA/ASTlsl148-112022-2311051762644(1) for the assessment year 2016-17, as being illegal,arbitrary and passed in gross violation of principles of natural [justice ]withoutapplication of mind, and consequently set aside the same. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the clrcumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notice issued by the respondent u/s.148 of the Act,dt.31.03.2023 for the assessment year 2016-17 with DIN.ITBA/AST/S/148-112022-231105'1762644 (1 ) and all consequential proceedings thereto. Counsel for the Petitioner: SRI A.V. RAGHU RAM Counsel for the Respondents: Ms. B. SAPNA REDDY FOR J.V.PRASAD(sc FoR rNcoME TAX) The C0urt made the following: ORDER '\-- THI HON'BLE THE CHIEF. JUSTICE UJJAL BLI(NIAN ANDrHE HON'BLE SRI JUSTICE N. TUKAR,F.]!] JI WRIT PETITION No. 1O362 of 2O:2it ORDER: P( tt-,e l;on'bte the ChLc.J ,lustLce qi(1t Bhuttatl) Heai i Mr. A.V.Raghu Ram, learned cc:Lusel 1br theA.V.Raghu Ram, learned cc:Lusel 1br the petitioner nd Ms. B.Sapna Reddy, learned cc;.lnst:j for therespondr:n s. 2. Ohall nge made in this writ petition is r_o the or-clermade in this writ petition is r_o the or-clerin this writ petition is r_o the or-clerthis writ petition is r_o the or-clerwrit petition is r_o the or-clerpetition is r_o the or-cleris r_o the or-clerr_o the or-clerthe or-cleror-clerdated 31 O: .2023 passed by the respondent unrler Section14BA(d) ,lf the Income Ta-x Act, 196 1 (brielt1,, ".he Act,hereinerfter) for the assessment year ?O16_2Oi 7 as ,,vell asthe conse:qr ential notice dated 31.03.2023 is;tLed bv theresponderlt tnder Section 14g of the Act. Ohall nge made in this writ petition is r_o the or-clermade in this writ petition is r_o the or-clerin this writ petition is r_o the or-clerthis writ petition is r_o the or-clerwrit petition is r_o the or-clerpetition is r_o the or-cleris r_o the or-clerr_o the or-clerthe or-cleror-cler 3. Learnr I counsel for the petitioner st b mit s thatresponder.t lid not consider the exptalation firrnished bythe petrtionr r in response to notice under Sec.tirtn I agA(b)of the Act. \fter referring to bank statements arrnt:xed to the affidavit, [he ][submits ][that ][petitioner ][is ][in ][possession ][of]Rs.4O.OO [lakhs which ][has ][again ][been invested ][in ][fixed]deposit.Respondent [fell ][in ][error ][in ][computing ][the ][said]amount [twice ][therebY ][arriving ][at ][a][ higher ][figure ][of]Rs.80.00 [lakhs'] On going through going through through [[the ][impugned ]][[impugned ]][[order' ][we ][find ][that]][[we ][find ][that]][[find ][that]][[that]] 3. Learnr I counsel for the petitioner st b mit s thatresponder.t lid not consider the exptalation firrnished bythe petrtionr r in response to notice under Sec.tirtn I agA(b)of the Act. \fter referring to bank statements arrnt:xed to the affidavit, [he ][submits ][that ][petitioner ][is ][in ][possession ][of]Rs.4O.OO [lakhs which ][has ][again ][been invested ][in ][fixed]deposit.Respondent [fell ][in ][error ][in ][computing ][the ][said]amount [twice ][therebY ][arriving ][at ][a][ higher ][figure ][of]Rs.80.00 [lakhs'] On going through going through through [[the ][impugned ]][[impugned ]][[order' ][we ][find ][that]][[we ][find ][that]][[find ][that]][[that]] 4. On going through going through through [[the ][impugned ]][[impugned ]][[order' ][we ][find ][that]][[we ][find ][that]][[find ][that]][[that]]petitioner's [explanation ][to the ][notice ][issued ][by ][the]respondent [was ][considered ][by the ][respondent' ][An]opportunity [of ][being ][heard ][was ][also ][provided ][to ][the]It [was ][thereafter ][that ][Lhe ][impugned order ][came]petitioner. to be [passed.] 5. We may mention [that ][the ][stage of ][Section 148A ][of ][the]Act is [prior ][to ][issuance of ][the ][notice ][under ][Section ][148 ][of]the Act whereby [reassessment ][proceedings ][are ][initiated']Thus the [order ][passed ][under ][Section ][i48A(d) ][of ][the ][Act is]at a stage [prior ][to ][issualce ][of ][such ][notice' ][At ][this ][stage']the assessing [authority ][is ][required ][to ][put ][on ][notice ][the]assesseethereasonsforseekingtoreopentheassessment ancl .tl:;i, i(, grant the asscssce atn opporiLrr tr i i' hearing- Errone rr-,; consideration oI the explanation ,rl th,' assesseebi the' as sr'ssing authorit_r' cannot be a glor, n C f rr judicralrei,iew,. I he <:onsideration u,hether erroneous or not \\,ouldbe sub;c t to further proceedrngs that rvoull t:omnrcnceupon iss ralce of notice under Section I [z ]8 ol the Act.Thercfore at this stage, \ [,e ]are not inclined t r i''rvoke ourlr r-rt r u ris, iction 6. Wc, therefore , decline to entertarn the [-,i ]ri petition,rvhich is : cr:ordingl5, dismissed. Misr ellaneous applications pending, rl arrr,, shall stan(l c or ed. However, there shall be no ordcr as to costs. SD/. N. CHA]ICIRA ASSIS'TA].IT REGISTRAR //TRUE COPY// siEcflohlbFFrcER To,1. One CC to Sf I A.V. RAGHU RAM, Advocate 2. One CC to M: [. ][B. ] [REDDY, ][Advocate ] 3. Two CD Copi [s]BNGJP ,I:_-\ _*<r__1 HIGH COUF T DATED:1 810 412023 ORDER WP.No.1036:l of 2023 DISMISSING THE WRIT PETITIONWITHOUT C( STS o ".rr*s[2)] {dS