Wp/11130/2024 Of Primary Agriculture Co Operative Society Limited Kalleda v. Office Of The Assistant Commissioner Of Income Tax Circle

[ [3403 ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY DAY OF TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE SUJOY ANDTHE HON'BLE SRI JUSTICE N.TUKARAMJIWRIT PETITION NOs.1 [1 ]103 11120[11130]1116811175 & 11189 0F 2024 't1131 11146 WP NO: 11103 OF 2024 Between Primary Agriculture Co-Operative [Society Limited, ][Potharam,Rep]By lts SecretaryKantam Gangadhar, S/o. Rajaiah, [Aged About ][40 ][Years, ][R/o.]Potharam Villtr/allial Mdl, karimnagar Dist 505452 , [Telangana, ][lndia ] , AABAP7435LAssessment Y ear. 2O19-20..PETITIONER AND 1. Office of The lncome Tax Officer, [Ward 2,Karimnagar,Telangana ][State]2. The Prrncipal Chief [Commissioner ][of ][lncome Tax, Telangana.and ][A.P, ][Hyderabad,]lT Towers, AC Guards, [Masab Tank, ][Hyderabad ][500 028, Telangana]2. The Prrncipal Chief [Commissioner ][of ][lncome Tax, Telangana.and ][A.P, ][Hyderabad,]lT Towers, AC Guards, [Masab Tank, ][Hyderabad ][500 028, Telangana] 3. The National [Faceless ][Assessment Center,, lncome ][Tax Department, New Delhi']4. The Central Board of Direct Taxes,, [Represented ][by its Charrman, Department of]Revenue, Ministry of [Finance, Government ][of lndia, Secretariat ][Buildings, New]Delhi - 1 10 0014. The Central Board of Direct Taxes,, [Represented ][by its Charrman, Department of]Revenue, Ministry of [Finance, Government ][of lndia, Secretariat ][Buildings, New]Delhi - 1 10 0015. The Union of lndia,, Represented [by its ][Secretary ][to ][the ][Government' ][Department]of Revenue, Ministry of [Finance, New Delhi ][- ]['1 ][10 ][001 ]...RESPoNDENTSof Revenue, Ministry of [Finance, New Delhi ][- ]['1 ][10 ][001 ]...RESPoNDENTS Petition under Article 226 of the [Constitution ][of ][lndia ][praying ][that ][in ][the]circumslances stated [in ]the [affidavit ][filed therewith, ][the ][High ][court ][may ][be ][pleased ][to]issue an appropriate writ, order [or direction more ][particularly ][one ][in ][the nature ][of ][wril]of Mandamus declaring the [order passed ][by the ][lncome ][Tax ][Authorities ][(National]Faceless E-Assessment Centre) [completed ][the ][assessment ] ['147 ][read ][with ][section]1448 of the lncome-tax [Act ][Date ][of ][order ][ol ][21-02-2024, ] [ITBtuAST/S|14712023']2411061290772( [1 ]) for the [Assessment ][Year ][2019-20 ][determining the ][total ][income ][of]Rs. 18,84,979^. as arbltrary, [illegal, ][bad ][in ][law, ][without jurisdiction, ][void-ab-initio,]violative of the [principles ]of [natural ][justice apart from ][being violative ][of ][Articles ][14,] t 9(1 )(9) and 265 of the Constrtution of lndia and Sec. 148A of the lncome Tax Act,1961 , and consequently set aside the same in the interests of lustice.1961 , and consequently set aside the same in the interests of lustice. WP NO: 11120 OF 2024 Between: Primary Agriculture Co-Operative Society Limited., Kalleda,, Rep. By lts Secretary,Jajala Shekar, S/o. Chinnaiah, Aged About 54 Years, R/o.Kalleda Vill, Jagityal Mdl,Karimnagar Dist 505454 ,Telangana, lndia PAN. Assessment Year.2018-19 ...pETrroNER AND ilTelangana Office of The State.Assistant Commissioner of lncome Tax Circle-1 , Karimnagar,t?The Principal Chief Commissioner of lncome Tax -Telangana and A.P, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana.t?The Principal Chief Commissioner of lncome Tax -Telangana and A.P, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana.3The National Faceless Assessment Center, lncome Tax Departnrent, New Delhi.4The Central Board of Direct Taxes, Represented by its Chairntan, Department ofRevenue, ti,4inistry of Finance, Government of lndia, Secretariat t3uildings, NewDelhi - 110001.4The Central Board of Direct Taxes, Represented by its Chairntan, Department ofRevenue, ti,4inistry of Finance, Government of lndia, Secretariat t3uildings, NewDelhi - 110001. ilTelangana Office of The State.Assistant Commissioner of lncome Tax Circle-1 , Karimnagar,t?The Principal Chief Commissioner of lncome Tax -Telangana and A.P, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana.t?The Principal Chief Commissioner of lncome Tax -Telangana and A.P, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana.3The National Faceless Assessment Center, lncome Tax Departnrent, New Delhi.4The Central Board of Direct Taxes, Represented by its Chairntan, Department ofRevenue, ti,4inistry of Finance, Government of lndia, Secretariat t3uildings, NewDelhi - 110001.4The Central Board of Direct Taxes, Represented by its Chairntan, Department ofRevenue, ti,4inistry of Finance, Government of lndia, Secretariat t3uildings, NewDelhi - 110001. 5The Union o[ lndia, Represented by its Secretary to the Governntent, Deparlmentof Revenue, Ministry of Finance, New Delhi - 1'10 001 .of Revenue, Ministry of Finance, New Delhi - 1'10 001 . -..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewilh, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Wrrtof Mandamus declaring the order passed by the lncome Tax Authorities (Nationalissue an appropriate writ, order or direction more particularly one in the nature of Wrrtof Mandamus declaring the order passed by the lncome Tax Authorities (NationalFaceless E-Assessment Centre) completed the assessment U/S 147 read with section1448 ot the lncome-tax Act Date of Order of 15-01-2024, DtN |TBA/AST/S11 47l2O23-2411059712312( 1) for the Assessment Year 2018-19 determining the total income ofRs. 18,51,845/- as arbitrary, illegal, bad in law, withoul jurisdiction, void-ab-initio,violative of the principles of natural justice apart from being violative of Articles 14,19(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act,2411059712312( 1) for the Assessment Year 2018-19 determining the total income ofRs. 18,51,845/- as arbitrary, illegal, bad in law, withoul jurisdiction, void-ab-initio,violative of the principles of natural justice apart from being violative of Articles 14,19(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act,1961 , and consequently set aside the same in the interests of justice WP NO: 11130 OF 2024 Between Primary^Agriculture C^o Operative Society Limited Kalleda, Rep. By lts Secretary,Jajala Shekar, S/o. Chinnaiah, Aged About 54 [years, ]R/o.Kalleija Vill, JaqitvalYear. Mdl, Karimnagar 2019-20Dist 505454 , Telangana, lndia PAN. AABAPT44SE Assess"m6nt ...PETITIONER AND WP NO: 11130 OF 2024 Between Primary^Agriculture C^o Operative Society Limited Kalleda, Rep. By lts Secretary,Jajala Shekar, S/o. Chinnaiah, Aged About 54 [years, ]R/o.Kalleija Vill, JaqitvalYear. Mdl, Karimnagar 2019-20Dist 505454 , Telangana, lndia PAN. AABAPT44SE Assess"m6nt ...PETITIONER AND 1Office of The Assistant Commissioner of [lncome Tax Circle, Karimnagar,]Telangana State.Telangana State.'2The Piincipal Chref Commissioner Of lncome Tax Telangana [And ][Ap, ][Hyderabad,]ilT Towers, AC Guards, Masab Tank, Hyderabadl3The National Faceless Assessment Center, [lncome ][Tax ][Department, New ][Delhi]iaThe Central Board of Direct Taxes, Represented [by its ][Chairman, ][Department of]Revenue, Ministry of Finance, Government of [lndia, Secretariat ][Buildings, New]Delhi - 110 001The Union of lndia, Represented [by ][its ]Secretary [to ][the ][Government, Department]of Revenue, Ministry of Finance, [New Delhi ][- ][1 ][10 ][0!1 ][.]ilT Towers, AC Guards, Masab Tank, Hyderabadl3The National Faceless Assessment Center, [lncome ][Tax ][Department, New ][Delhi]iaThe Central Board of Direct Taxes, Represented [by its ][Chairman, ][Department of]Revenue, Ministry of Finance, Government of [lndia, Secretariat ][Buildings, New]Delhi - 110 001The Union of lndia, Represented [by ][its ]Secretary [to ][the ][Government, Department]of Revenue, Ministry of Finance, [New Delhi ][- ][1 ][10 ][0!1 ][.]6The Principal Chief Commissioner of [lncome Tax -Telangana and ][A.P, ][Hyderabad,]lT Towers, AC Guards, Masab Tank, Hyderabad [-500 028, ][a",rnn113..ro"o.*r.]lT Towers, AC Guards, Masab Tank, Hyderabad [-500 028, ][a",rnn113..ro"o.*r.] Petition under Atlicle 226 of the Constitutron [of ][lndia ][praying ][that ][in ][the] circumstances stated in the affidavit [filed ][therewith, the ][High ][court ][may ][be ][pleased ][to]issue an appropriate writ, order or direction [more ][particularly ][one in the ][nature ][of ][writ]of lr,4andamus or any other appropriate [Writ, ][Order, ][or ][Direction, ][declarrng ][the ][order]passed by the lncome Tax Authoritres (National Faceless [E-Assessment ][Centre)]completed the assessment uts 14t [read ][with ][sectton ][1448 of ][tl.re ][Income tax Act ][Date]of Order of 26t02t2024, DIN [lTBtuASTlsl147l2O23- ][2411061490140( ][1) for ][the]Assessment Year 2019-20 determining the [total ][income ][of ][Rs. 33,39,3701 as ][arbitrary,]illegal, bad in law, without [jurisdiction, ][vord-ab-initio, violative of the principles of ][natural]justice apart from being violative of Articles 14, 19(t)(g) and 265 of the constitution [of]tnlia and Sec. 1484 of the lncome Tax [Act, ][1961, ][and ][consequently ][set ][aside ][the]same in the interests of [justice] WP NO: 11131 OF 2024 Between: Petition under Arlicle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit frled therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Writof lVlandamus declaring the order passed by the lncome Tax Authorities (NationalFaceless E-Assessment Centre) completed the assessment U/S ['147 ]read with section1448 of the lncome-tax Act Date of Order ol 27 -02-2024, DIN ITBA/AST/5114712023-2411061606516(1) for the Assessment Year 2019-20 determining the total income ofRs. 9,39,46,211l- as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio,violative of the principles of natural justice apart from being violative of Articles 14,19(t Xg) and 265 of the Constitution of lndia and Sec. 148A of the tnccime Tax Act,1961 , and consequently set aside the same in the interests of justice WP NO: 11146 OF 2024 Between Primary Agrrculture Co-Operative Society Limited Maidipally, Rep. By lts SecretaryThe Society,._Olupula Bondharah, S/o. Rajanna, Aged About 57 [year's, ]R/o. tr/aidil!Yill_ [gl9 ] [Karrmnagar, Kairmnagar ][505453, ][Telangana, ][tndia ][pAt'i.]AABAP7556J Assessment Year' 2o19-2o ...pETr.oNER WP NO: 11146 OF 2024 Between Primary Agrrculture Co-Operative Society Limited Maidipally, Rep. By lts SecretaryThe Society,._Olupula Bondharah, S/o. Rajanna, Aged About 57 [year's, ]R/o. tr/aidil!Yill_ [gl9 ] [Karrmnagar, Kairmnagar ][505453, ][Telangana, ][tndia ][pAt'i.]AABAP7556J Assessment Year' 2o19-2o ...pETr.oNER AND 1. Office of The lncome Tax Officer, Ward 2,K arimnagar,Telangana State.2. Ttre Principal-Chief Commissioner Of lncome Tax ietanganiAnd Ap, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad2. Ttre Principal-Chief Commissioner Of lncome Tax ietanganiAnd Ap, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad3. The Nationalfacelessassessmentcenter, lncome Tax Department, New Delhi4. The Central Board Of Direct Taxes Represented By lts Chairman,, Department ofRevenue. Minrstry of Finance, Government of lndid, Secretariat Buildings, NewDelhi4. The Central Board Of Direct Taxes Represented By lts Chairman,, Department ofRevenue. Minrstry of Finance, Government of lndid, Secretariat Buildings, NewDelhi5. The Union Of India, Represented By lts Secretary To The Government,,Department o[ Revenue, Ministiy of Finance, New Delhi.Department o[ Revenue, Ministiy of Finance, New Delhi. ...RESPONDENTS Petition under A/',ticle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of writof N4andamus declaring the order passed by lhe lncome Tax Authorities (NationalFaceless E-Assessment centre) completed the assessment U/S 147 read with section1448 ot the lncome-tax Act Date of order of 11-03-2024, DtN |TBAJAST/91147 t2o23-2411062372835(1) for the Assessment Year 20i9-2o determining the total income ofRs. 47,95,586/-. as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio,violative of the principles of natural justrce apart from berng violative of Articles 14, and [265 ][of ][the constitution ][of ][lndra and ][sec. ][1 ][48A ][of ][the ][lncome Tax ][Act,]1g(r )(g) 1961 , and consequently [set aside the same in the lnterests ][of ][justice] WP NO: [11168 ][0F ][2024] Between: Primary Agriculture Co-Operative [Society Limited Jaina, ][Rep ][By-lts ][Secretary,]'ealmuii Sigal. Rao, S/O. [Kona ][Rao, Aged ][About ][56 ].Years, [J-aina- ][Vill ]On"irrpri irtot, X-i'irnug* [Dist ][505425, Telangana, India ][Pan ][ ]Assessment Yeat.2019-20 ...pETtIoNER AND i. 1 . ine Office Principal of The [lncome Tax ][Chiet ][Commissioner Of ][Officer' Ward ][lncome ][2, ][Karimnagar,Telanga.na,Slate ][Tax ][Telangana And ][Ap, ][HyderaDao"].lT Towers, AC [Guards, Masab ][Tank, ][Hyderabad]lT Towers, AC [Guards, Masab ][Tank, ][Hyderabad] s ine [NaiionatFaieiess ][Assessment ][Center, ][lncome ][Tax ].^Department, [New Delhi ]^Department, [New Delhi ]i. tne centrat [Board ][of ][Direct ][Taxes, ][Represented By Its Chairman, Department ][or]A"r"nr", ftlinistry of [Finance, ][Government of lndia, Secretariat ][Buildings, New]DelhiA"r"nr", ftlinistry of [Finance, ][Government of lndia, Secretariat ][Buildings, New]Delhi The Union Of [lndia, ][Represented ][By lts Secretary ][To ][The Governmenl,]Department of [Revenue, Ministry ][of ][Finance, New ][Delhi ]Department of [Revenue, Ministry ][of ][Finance, New ][Delhi ] ...RESPONDENTS s ine [NaiionatFaieiess ][Assessment ][Center, ][lncome ][Tax ].^Department, [New Delhi ]^Department, [New Delhi ]i. tne centrat [Board ][of ][Direct ][Taxes, ][Represented By Its Chairman, Department ][or]A"r"nr", ftlinistry of [Finance, ][Government of lndia, Secretariat ][Buildings, New]DelhiA"r"nr", ftlinistry of [Finance, ][Government of lndia, Secretariat ][Buildings, New]Delhi The Union Of [lndia, ][Represented ][By lts Secretary ][To ][The Governmenl,]Department of [Revenue, Ministry ][of ][Finance, New ][Delhi ]Department of [Revenue, Ministry ][of ][Finance, New ][Delhi ] ...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 an [appropriate ][writ, ][order ][or direction more ][particularly one ][in the ][nature ][of ][writ]of Mandamus, [declaring ][the ][order ][passed ][by ][the ][lncome Tax ][Authorities ][(National]Faceless [E-Assessment ][centre) ][completed ][the ][assessment ][u/s ][147 read ][with ][section]1448 of the [lncome-tax ][Act ][Date ][of ][order oI ][2210312024, ] 2411063191223( [1 ]) [for the ][Assessment Year 2019-20 determining ][the total ][income ][of]RS' 6,98,02,108/- [aS arbitrary, ][illegal, bad ][in ][law, ][without jurlsdiction, ][void.ab.initio,]violative [of the ][principles ][of ][natural ][justice apart ][f ][rom ][being violative ][of ][Articles ][14,]r9(r)(g)and265oftheConstitutionoflndiaandSec.l4SAofthelncomeTaxAct,1961 , and [consequently set aside the same in the interests ][of ][justice] WPo;11175 0F 20 Between: Primarv Aoriculture Co-Operative [Society Limited Galipally, ][Rep ][By ][lt-s-Sqcretary']Nandi ['Mallesham, ]S/O. [Yellaiah, ][Aged About ][50 ][Years, ] [No ][4-83 ][Galrpally]Viit;;;,'Ei6iha(uniJ [vanoal, ][Kaiimnag-arDist ][505530, ][relangana, ][lndia]PAN. [Assessment ][Year.2019-20 ] ...pETtTtoNER AND 1. Office of The lncome Tax Officer Ward-2, Karimnagar, Telangana State.2. The Principal Chief Commissioner Of lncome Taxtelangana And A P, Hyderabad,lT Towers, AC Guards, Masab Masab Tank, HyderabadHyderabad2. The Principal Chief Commissioner Of lncome Taxtelangana And A P, Hyderabad,lT Towers, AC Guards, Masab Masab Tank, HyderabadHyderabad lT Towers, AC Guards, Masab Masab Tank, HyderabadHyderabad3 The National Faceless Assessment Center, lncome Tax Department, New Delhi.4. The Central Board Ofdrrect Taxes, Represented By lts Charrman,, Department ofRevenue, lr,4inlstry of Firiance, Government of lndia, Secretariat Buildings, NewDelhi4. The Central Board Ofdrrect Taxes, Represented By lts Charrman,, Department ofRevenue, lr,4inlstry of Firiance, Government of lndia, Secretariat Buildings, NewDelhi 5. The Union Ol'lndia, Represented By lts Secretary To The Government,,Department of Revenue, Ministry of Frnance, New Delhi Department of Revenue, Ministry of Frnance, New Delhi ...RES'.NDENTS lT Towers, AC Guards, Masab Masab Tank, HyderabadHyderabad3 The National Faceless Assessment Center, lncome Tax Department, New Delhi.4. The Central Board Ofdrrect Taxes, Represented By lts Charrman,, Department ofRevenue, lr,4inlstry of Firiance, Government of lndia, Secretariat Buildings, NewDelhi4. The Central Board Ofdrrect Taxes, Represented By lts Charrman,, Department ofRevenue, lr,4inlstry of Firiance, Government of lndia, Secretariat Buildings, NewDelhi 5. The Union Ol'lndia, Represented By lts Secretary To The Government,,Department of Revenue, Ministry of Frnance, New Delhi Department of Revenue, Ministry of Frnance, New Delhi ...RES'.NDENTS Petitron under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Writof Mandamus declaring the order passed by the lncome Tax Authorities (NationalFaceless E-Assessment Centre) completed the assessment U/S 147 read with section1448 of the lncome tax Act Date of Order of 0910212024, DIN ITBAJAST/SI14712023-2411060732773( 1 )for the Assessment Yeat 2O19-2O determining the total income ofRs. 5,20,19,055/-.as arbrtrary, rllegal, bad in law, without [jurrsdiclion, ]vold'ab-rnrtro,violative of the principles of natural [justice ]apart from being violatrve of Artrcles 14,1 9(t )(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act,circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Writof Mandamus declaring the order passed by the lncome Tax Authorities (NationalFaceless E-Assessment Centre) completed the assessment U/S 147 read with section1448 of the lncome tax Act Date of Order of 0910212024, DIN ITBAJAST/SI14712023-2411060732773( 1 )for the Assessment Yeat 2O19-2O determining the total income ofRs. 5,20,19,055/-.as arbrtrary, rllegal, bad in law, without [jurrsdiclion, ]vold'ab-rnrtro,violative of the principles of natural [justice ]apart from being violatrve of Artrcles 14,1 9(t )(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act,1961, and consequently set asrde the same in the interests ofjustice WP NO: 11189 OF 2024 Between: Primary Agriculture Co Operative Society Limited Nancherla, Rep. By its SecretaryThe Society, Routhu Mahukar, S/O. Mallaiah, Aged About 49 Years, R/O PrimaryAgriculture Co-Op , Nancherla Post and Vill Pegadapally Mdl, Karimnagar Dist505532 , Telangana, India PAN Assessment ,0r ""r, 1.3?r,r,o*r* AND 1. Office of The lncome Tax Officer, Ward 2,Karimnagar,Telangana State.2. Ttre Principal Chief Commissioner Of lncome Tax Telangana And Ap, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad -500 028, Telangana.2. Ttre Principal Chief Commissioner Of lncome Tax Telangana And Ap, Hyderabad,lT Towers, AC Guards, Masab Tank, Hyderabad -500 028, Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, New Delhi4. The Central Board Of Direct Taxes, Represented by its Chairman Department ofRevenue, lvlinistry of Finance, Government of lndia, Secretariat Buildings, NewDelhi4. The Central Board Of Direct Taxes, Represented by its Chairman Department ofRevenue, lvlinistry of Finance, Government of lndia, Secretariat Buildings, NewDelhi 5. The Union Of lndia, Represented By lts Secretary To The Government,Department of Revenue, Ministry of Finance, New DelhiDepartment of Revenue, Ministry of Finance, New Delhi Petition under Article 226 of the Constitution of tndia ,r"r';f1tnT",?tlHcircumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Writ 5. The Union Of lndia, Represented By lts Secretary To The Government,Department of Revenue, Ministry of Finance, New DelhiDepartment of Revenue, Ministry of Finance, New Delhi Petition under Article 226 of the Constitution of tndia ,r"r';f1tnT",?tlHcircumstances stated in the affidavit filed therewith, the High Court may be pleased toissue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the order [passed ][by the ][lncome ][Tax ][Authorities ][(National]Faceless E-Assessment Centre) [leted the assessment ][t)lS ][147 ][read with ][section ]['1448]of the lncome-tax Act Date of [order ][of oa ][02-2024, ] [ITBfuAST/5114712023']2411 060646066(1 ) for the Assessment [Year ][2019-20 ][determining the ][total ][income ][of]Rs. 7,32,68,5781 as arbitrary, [illegal, bad ][in ][law, ][without jurisdiction, ][void-ab-initio']violative of the [principles ]of natural iustice [apart from ][being violalive ][of ][Articles ][14,]J9(1 [Xs) ][and ][265 ][of ][the constitution ][of ][lndia ][and Sec. ][148A ][of ][the ][lncome ][Tax ][Act,]1961 , and consequenlly set aside [the same in the interests ][of ][justice]Counsel for the Petitioner: (ln all the Writ Petitions) Counsel for Respondent [Nos. ][1 ][to 4: ][Ms. SUNITHA, COUNSEL ] Ms. SUNDARI R PISUPATISENIOR SC FOR (ln all the Writ Petitions)Counsel for Respondent No. [5: SRI B. MUKHERJEE, COUNSEL ] SRI GADI PRAVEEN [KUMAR,]DEPUTY SOLICITOR GENERAL (ln all the Writ Petitions) The Court made the following: THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.111O3, 1112O,11130, 11131 , LLL46, 11168 11175 & 11189 0F 2024 COMMON ORDER: fittt [llctrL'ltlt' ][,ltLsttt-<: ][SLrjoy ][l)cLtd)] Hezrrd Sri Thanneru Chaitanya l(umar, learned counselfor the pctitioner(s), Ms.Sunitha, learned counsel representingMs.Sundzrri R.Pisupati, learned Senior Standing Counsel for theresponrlcnts Incontc T:rx Deltartment and Sri B. Mukherjee,it'ltr-nt'rl r'ounsi'i li Pr-etsr:ntine Sli Cltcli I)r'lrr.,t,cn I(r-rrnrrr-, lcarnr_'clDeputy Solicitor General of Irrdia lor the respondents Union ofIndia 2Regard being had to the similarity of the questioninvolved, on tl-re joint request of the parties, the matters areanalogousll' hcard and decided bv this common order 3. It is common ground taken by the learned counsel forthe petitioner(s) that in furtherance of Financ e Act, 2O2I , re-assessment process stood modilied but the respondents have nottaken care of it and therefore notices issued uncler Section 148of the Income Tax Act, 196 1 cannot sr-rstain .ludicial scrutiny.Since notices are bad in iarv, tlte consequentierl orders are alsobacl in lau,. 4. 4. Durring thc course of hearing, learned counsel lor thcpartics agreed tl-rat curtains on this issue are linally drcru,n b.r.this Court in zr batch of r,vrit petitions, W.P.No.25903 of 2022and other con nccted matters, decided by common ordcr dateci14.O9.2023. The parties agrced that this matter may be disposcdof in tcrms of the Common Order dated I 4 .O9 .2023. This Court in the said order dated 14.O9.2023 in 5W.P.No.259O3 of 2022. hcld as r-rnder 4. 4. Durring thc course of hearing, learned counsel lor thcpartics agreed tl-rat curtains on this issue are linally drcru,n b.r.this Court in zr batch of r,vrit petitions, W.P.No.25903 of 2022and other con nccted matters, decided by common ordcr dateci14.O9.2023. The parties agrced that this matter may be disposcdof in tcrms of the Common Order dated I 4 .O9 .2023. This Court in the said order dated 14.O9.2023 in 5W.P.No.259O3 of 2022. hcld as r-rnder "35. ln view of the aforcsaid discussions, it is by now very clear thatthe procedure to be followed by the respondent-Oepartment upontreating the notices issued for reassessment being under Section1484, the subsequent proceedings was mandatorily required to be1484, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by lhe respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstthat the procedure adopted by lhe respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the Hon'ble Supreme Court in the case of Ashish Agarwal,supra.issued by the Hon'ble Supreme Court in the case of Ashish Agarwal,supra. 36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respondent-Department is neither lenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setnor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section 147 and 149would also get quashed and it is ordered accordingly. The reason wequashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section 147 and 149would also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the principles that whenthe initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on theall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on the point of jurisdiction, we are not inclined to proceed further and decidethe other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proceedings.38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra.39. No order as to costs." ()In vic.u of thc consensr-rs arrived, the inrprigted Sho\\'C:rusc r-rot iccs anrl corrse<lt-relttial ordcrs passcd in tl'ris b:rtch of\\,nt l)etltlons zu-e sel asicie. Ltbertt. is rescrvecl tr> boLh the partiesC:rusc r-rot iccs anrl corrse<lt-relttial ordcrs passcd in tl'ris b:rtch of\\,nt l)etltlons zu-e sel asicie. Ltbertt. is rescrvecl tr> boLh the parties to tal<e respective stand and to proceed in accordancc with lawas per paragraph No.38 of the order dated 14.O9.2023 inW.P.No.259O3 r>f 2022 ()In vic.u of thc consensr-rs arrived, the inrprigted Sho\\'C:rusc r-rot iccs anrl corrse<lt-relttial ordcrs passcd in tl'ris b:rtch of\\,nt l)etltlons zu-e sel asicie. Ltbertt. is rescrvecl tr> boLh the partiesC:rusc r-rot iccs anrl corrse<lt-relttial ordcrs passcd in tl'ris b:rtch of\\,nt l)etltlons zu-e sel asicie. Ltbertt. is rescrvecl tr> boLh the parties to tal<e respective stand and to proceed in accordancc with lawas per paragraph No.38 of the order dated 14.O9.2023 inW.P.No.259O3 r>f 2022 7The r.rri t pctitions :tre allowed. No costs. Interlocutoryapplications, if anl,pendir-rg, sl-rall also stand closed.applications, if anl,pendir-rg, sl-rall also stand closed. SD/.K. SAI KUMARIASSISTANT [REGISTfAR]//TRUE COPY//tSECTIor{oFFICER To, 1. The The Office [[of ][The ][lncome ]][[The ][lncome ]][[lncome ]][[Tax ][Officer, ]][[Officer, ]][[Ward 2Xarimnagar'Telanoana ][r'i' ]][[P' ][State']][New Delhi'][Hyderabad'] 1. The The Office [[of ][The ][lncome ]][[The ][lncome ]][[lncome ]][[Tax ][Officer, ]][[Officer, ]][[Ward 2Xarimnagar'Telanoana ][r'i' ]][[State']]' 2 The Princioat ri i"tirli'JIec cnief cuaros, [commisToi"i ]Haasau Tank. Hvderabad "r [i'iiorn" ]r"loilr'x [[r'i' ]]500-028 [Tetaigana.and A ][Deoartrient' ]Telanoana[[P' ][State']][New Delhi'][Hyderabad']3 The National [Faceless ][d;;;;;i'b;i[i" ]4. - The ii#;;,'G;;"|.r*"ni chairman, [central ]or [sol",ibi ]tniia SJcreiariat [Dii""t ][iix'es, ]Buildinilj' [Department ]New Delhi [oi ][Revenue-,-Ministry ]- 110 001[of]' 2 The Princioat ri i"tirli'JIec cnief cuaros, [commisToi"i ]Haasau Tank. Hvderabad "r [i'iiorn" ]r"loilr'x [[r'i' ]]500-028 [Tetaigana.and A ][Deoartrient' ]Telanoana[[P' ][State']][New Delhi'][Hyderabad']3 The National [Faceless ][d;;;;;i'b;i[i" ]4. - The ii#;;,'G;;"|.r*"ni chairman, [central ]or [sol",ibi ]tniia SJcreiariat [Dii""t ][iix'es, ]Buildinilj' [Department ]New Delhi [oi ][Revenue-,-Ministry ]- 110 001[of][[of ][Finance,]][[Finance,]] or 5 i'h;S"e;.I;iv [io ][in" ][Cou"rnileni. ][Oepa.tment ][of ][Revenue, ][Ministry ][[of ][Finance,]][[Finance,]]New Delhi - [110 ][001]New Delhi - [110 ][001]6.iril CC'i; sii inlnneru [Chaitanva ][Kumar ][Adlocate ][[oPUg] ]^^. .^.7.6;; dd ii v-i [Srnaain. ][pisupiti, ][Senior ] [for ][lncome ][Tax(oPUC)--- ]^,L6;;6d io sii [orai ][prrueen ][rctimai, Deputv ][Solicitor ][General ][of lndia [oPUC]]9.Two CD Copres7.6;; dd ii v-i [Srnaain. ][pisupiti, ][Senior ] [for ][lncome ][Tax(oPUC)--- ]^,L6;;6d io sii [orai ][prrueen ][rctimai, Deputv ][Solicitor ][General ][of lndia [oPUC]]9.Two CD Copres MBCBSs IIIi (0of*L+ HIGH COURT DATED: 2510412024 COMMON ORDER WP NOs.1 1 103, 11120, 1'1130, 11131, 11146,11168, 11175 & 11189 0F024 0F024(oR[1HE ][51O](s,l)t'tt.)! 6 JiiN 20auu,,ooesp.lTCHL\,[*] ALLOWING THE WRIT PETITIONS WITHOUT COSTS