Wp/1048/2024 Of Mr. Vidyalankar Makkapaty v. Assessment Unit, Income Tax Department

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:1048 0F 2024 Between: Mr. nagar, Rangareddy occ. Vidyalankar Makkaoaty, As ricu ttu rist, H. No. District z-2b - sOo Ozb, s, S/o. Streiiu{J. M. teraftil;' Janardhana r;'E;;i Er;;iii -",-'Sarma, aged r.rb g,,"i B iriei 65 BIi"i;years. ...PETITlONER AND 1. Assessment Unit, lncome_Taxpgpartnl],alt, National e_Assessment Center.National e_Assessment Center.New Dethi, Rooni No.: 40i, r"-Flo;;; i-il;;;,':;;r;;;i;ii6dj'bi;iffi:New Dethi - 1.10 OO3.New Dethi - 1.10 OO3. 2. Masab The lncome Tank, Tax Officer.,Circtg Hyderabad - 5oO 0d4,'Tdt;"si;,i.' !(r.),lyderabad, tT [' ][']Towers, AC Guards,3. The Principal Chief Commissioner Of lncome Tax, Andhra pradesh Andrerangana, Hvderabad. loo11 jrl9, e2!, bil FroJi"ii "Bbcl: i.}:i;;;iJ] r o_z_3, AC Guards, Hyderabad - 5OO OO4, i;tangriJ.' 3. The Principal Chief Commissioner Of lncome Tax, Andhra pradesh Andrerangana, Hvderabad. loo11 jrl9, e2!, bil FroJi"ii "Bbcl: i.}:i;;;iJ] r o_z_3, AC Guards, Hyderabad - 5OO OO4, i;tangriJ.' ...RESPONOENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring a . the order passed by the 2nd Respondent, u/s 14gA(d) ofthe lncome Tax Act, 196 r, dated 0610412022, bearing DrN and Notice No..,TBA/AST/F/14IArzozz-23t1o42s4orgo(1), for the Assessment year 2o1s - 16.and b. the notice issued by the 2nd Respondent, u/s ,l4g of the lncome Tax Act,1961, dated 12.04.2022, bearing DrN and Notice No.: rrBA/AST/s/148_112022-2311042704930( 1), for the Assessment ye61 2O1S _ 16. as arbitrary, illegal, badin law, void-ab-initio, viorative of the principres of naturar justice, apart from being violative of Articles 14, 19(1)(g) and 26s of the constitution of lndia and sec148A of the lncome Tax Act, [,1961, ]and 16 consequenfly set aside the same inthe Interests of justice.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 pleased tostay all further proceedings, including any recovery, pursuant to the orderpassed by the 2nd Respondent, u/s 148 of the lncome Tax Act, 1961, dated1210412022, bearing DIN and Notice No.. trBA/AST/sii4B_1t2022-2311042704930(1), for the Assessment year 2015 - 16, pending disposat of theabove Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: J V PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER ';.-:,r7 THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI WSTICE N.TI'KARAMJIUIRIT PETITION No.lo4I OF 2024 ORDPR:(per Hon'ble Si Justice P,SAM [KOSHY)] Heard Mr. A.V.A. Siva Kartikeya, learned counsel forthe petitioner and Mr. J.V.Prasad, learned StandingCounsel for Income Tax appearing for the respondents.Perused the entire record. 2. The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of [the]Income Tax Act, 196 1 (for short, "the Act") bearing No.ITBA/AST/F/ t48A/2022-23/ t042540790 (l), [dated]06.04.2022 passed by respondent [No.1 ]for [the ]assessmentyear 2015-16 and the consequent notice under Section 148of the Act, dated [06.04.2022, ]bearing No.lTBA/AST / S / t48-L / 2022-23 I ro4270493o [(tl.]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.O4.2O2|, the respondents, while [proceeding ][under]/' 2. The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of [the]Income Tax Act, 196 1 (for short, "the Act") bearing No.ITBA/AST/F/ t48A/2022-23/ t042540790 (l), [dated]06.04.2022 passed by respondent [No.1 ]for [the ]assessmentyear 2015-16 and the consequent notice under Section 148of the Act, dated [06.04.2022, ]bearing No.lTBA/AST / S / t48-L / 2022-23 I ro4270493o [(tl.]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.O4.2O2|, the respondents, while [proceeding ][under]/' Section 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. 4 . Whereas, learned counsel for the petitioner contended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentinitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in WP.No.25903 of 2022 &,batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent.batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hald, learned Standing Counsel for therespondent-Department does not dispute that the sajdobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe a-foresaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. 6. So far as this contention of the learned counsel for the respondent-Department is concerned, this Bench, while .Llz disposing [of said ][batch ][of ][writ ][petilions, ][had ][taken .note ][of] the same [at ][paragraph ][Nos.37 ][& ][38 which ][are reproduced] herein under: .37. The preliminary objection rqised by the petitioneris sustained and all these writ [petitions ][stands ][allowed]on this uery [jurisdictional ]issue. [Since ][the ][impugned]notices and orders are [getting quashed ]on [the ][point ][of]jurisdiction, u)e are not inclined to proceed further anddecide the other issues raised [by ][the ][petitioner ][uhich]stands reserued to be [raised ][and ][contended ][in ][an]app ropiate proceeding s. " "38. Since tLLe Hon'ble Supreme [Court ][had, in ][the ][case]of Ashish Aganaal, supra, as a one-time [measure]exercising the potuers under Article [142 ][of ][the]Constitution of India, permitted [the ][Reuenue ][to ][proceed]under the substituted [prouisions, ]and [this ][Court]allouing tlle petitions onlg on [the ][procedural ]flau, [the]right confened on the Reuenue would [remain ][reserued]to proceed further if tLrcy so uant from [the stage of ][the]order of the Supreme Court in the [case ][of ][Ashish]Agantal, supra." 7. In view of the same, [we ][a.re ][inclined ][to ][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 petiuons. No order as to costs.Consequently, miscellaneous petitions pending, if any, sha.ll stand closed. SO/. K. SAI KUMARIASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 7. In view of the same, [we ][a.re ][inclined ][to ][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 petiuons. No order as to costs.Consequently, miscellaneous petitions pending, if any, sha.ll stand closed. SO/. K. SAI KUMARIASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To,1. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.. 401 ,2nd Fioor, E_R'amp, JawahaitaiMhiu'Siadiffi,New Delhi - 1 10 003.1. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.. 401 ,2nd Fioor, E_R'amp, JawahaitaiMhiu'Siadiffi,New Delhi - 1 10 003.2].!e llcgmq [Tax Officer, ][Cirqte ][9(.1), ][Hyderabad,, ] [T Towers, ] [Guards,]MasaD lank, Hyderabad - 500 004. Telanoana.].!e llcgmq [Tax Officer, ][Cirqte ][9(.1), ][Hyderabad,, ] [T Towers, ] [Guards,]MasaD lank, Hyderabad - 500 004. Telanoana.3. The Principal. Chief Commissioner Of lnco-me Tax, Andhra pradesh AndTeFlglna, Hyderabad, Roo11 N9.92!, gth Ftoor, B etoci, t.iio*eii,lO-Z_3, AC^Guards, Hyderabad - 500 500 OO4, Telangana.'TeFlglna, Hyderabad, Roo11 N9.92!, gth Ftoor, B etoci, t.iio*eii,lO-Z_3, AC^Guards, Hyderabad - 500 500 OO4, Telangana.' 3, AC^Guards, Hyderabad - 500 500 OO4, Telangana.'. One CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIOne CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIto Sri AV A Siva Kartikeya, Advo6ate IOPUCISri AV A Siva Kartikeya, Advo6ate IOPUCIAV A Siva Kartikeya, Advo6ate IOPUCIA Siva Kartikeya, Advo6ate IOPUCIKartikeya, Advo6ate IOPUCIAdvo6ate IOPUCIIOPUCI 4. One CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIOne CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIto Sri AV A Siva Kartikeya, Advo6ate IOPUCISri AV A Siva Kartikeya, Advo6ate IOPUCIAV A Siva Kartikeya, Advo6ate IOPUCIA Siva Kartikeya, Advo6ate IOPUCIKartikeya, Advo6ate IOPUCIAdvo6ate IOPUCIIOPUCI 4. One CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIOne CC to Sri AV A Siva Kartikeya, Advo6ate IOPUCIto Sri AV A Siva Kartikeya, Advo6ate IOPUCISri AV A Siva Kartikeya, Advo6ate IOPUCIAV A Siva Kartikeya, Advo6ate IOPUCIA Siva Kartikeya, Advo6ate IOPUCIKartikeya, Advo6ate IOPUCIAdvo6ate IOPUCIIOPUCI5. One CC to Sri J V Prasad (SC foriniome fax) t'Op0di6. Two CD Copies5. One CC to Sri J V Prasad (SC foriniome fax) t'Op0di6. Two CD CopiesTJGJP\.FGJP\.F ( HIGH COURT DATED:1110112024 ORDERWP.No.1048 of 20241STr(.qc,J14 FEB2I1\-.-.,- ALLOWING THE WRIT PETITION WITHOUT COSTS.