Wp/11355/2024 Of Primary Agriculture Co-Operative Society Limited v. Office Of The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH OF APRILTWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE SUJOY PAULANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOs.1 1355,1135[7.11367,][ 11368.11381.] 11382, 11401.11416 & 1',|419 oF [2024] WP NO: ['1135]F 2024 Between: Primary Agriculture Co-Operative [Society Limited, ][Kodimial, ][Rep. ][By-.lts]Secret6ry, Vodnala Gangadhar, S/O. [Dharmaiah, Aged About ][z16 ][Years, ][RIO']Kodimial' Vill and Mdl , [-Karimnagar,Karimnagar ][505501 ], [Telangana, ][lndia]PAN. AssessmenlYeat.2Ol9-2O ...pETt,oNER AND 1. Office of The lncome [Tax Officer, ][Ward 2,Karimnagar,Telangana ][State.]2. The Principal Chief Commissioner [of ][lncome Tax Telangana ][glt! ]&i"Hyderabad,lT Towers, AC [Guards, Masab ][Tank, ][Hyderabad 500 028,]Telangana.2. The Principal Chief Commissioner [of ][lncome Tax Telangana ][glt! ]&i"Hyderabad,lT Towers, AC [Guards, Masab ][Tank, ][Hyderabad 500 028,]Telangana. 3. The N;tional [Faceless ][Assessment Center,, ][lncome Tax ][Department, ][New]Delhi.Delhi. 4. The Central Board of [Direct ][Taxes,, Represented ][by its ][Chairman']Department of Revenue, [Ministry ][of ][Finance, ][Government ][of ][lndia, Secretariat]Buildings, New Delhi [- ][1 ][10 ][001 ][[.]]Department of Revenue, [Ministry ][of ][Finance, ][Government ][of ][lndia, Secretariat]Buildings, New Delhi [- ][1 ][10 ][001 ][[.]] [[.]]5. The Un-ion of lndia,, Represented [by its Secretary ][to ][the ][Government,] Department of Revenu6, [Ministry of ][Finance, ][New Delhi ][- ][110 ]9:Ja.r*orrr. 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 direclion [more particularly one in the]nature of Writ of Mandamus [or ][any other ][appropriate ][Writ, ][Order, ][or ][Direction,]declaring the order [passed by ][the ][lncome Tax Authorities (National Faceless ] Assessrn€nt Centre) completed [the assessrnent U/S ][147 read ][with section ][144BIi]-the lncome{ax Act Date of order [o1 ][27 ][-12-2023, ] [|TEA/AST/5114712023- ]the [Assessment Year ][2O19-2O ][determining the ][total ][income]24t1OSgOg7731(1)for of Rs. 29,73,718/- as arbitrary, [illegal, ][bad in ][law, ][without ][jurisdiction, ][void-ab-] initio, violative of the principles of natural justice apart from being violative ofA(icles 14, t9(txg) and 265 of the constitution of rndia and Sec. 148A of theA(icles 14, t9(txg) and 265 of the constitution of rndia and Sec. 148A of thelncome Tax Act, 1961, and consequenfly set aside the same in the interests ofiustice.iustice. Counsel for the Petitioner: SRt THANNERU CHA|TANYA KUMAR Counsel for Respondent Nos. 1 to 3: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATIMs. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL WPNO: 11357 OF 2024 Between: ErlllZ_.Aglp-rlt-lil9 [Cg-Operative Society Limited Sarangapur, ][Rep. ][by ][trs])ecretafy, [Mohammed ][lsmail, ][S/o. ][lbrahim ][Mohammed-, ]Aged AOou[ OtX:^?r:,^fl9,P+1ary urst 5U5454, tetangana, lndia pAN. [Asricutrure_Co-Op,.Sarangapur Viil ] Assessment [and ][[,{ii ]year.20i9_[Karrrn;;s;;]20 ...PETITIONER AND Counsel for the Petitioner: SRt THANNERU CHA|TANYA KUMAR Counsel for Respondent Nos. 1 to 3: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATIMs. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL WPNO: 11357 OF 2024 Between: ErlllZ_.Aglp-rlt-lil9 [Cg-Operative Society Limited Sarangapur, ][Rep. ][by ][trs])ecretafy, [Mohammed ][lsmail, ][S/o. ][lbrahim ][Mohammed-, ]Aged AOou[ OtX:^?r:,^fl9,P+1ary urst 5U5454, tetangana, lndia pAN. [Asricutrure_Co-Op,.Sarangapur Viil ] Assessment [and ][[,{ii ]year.20i9_[Karrrn;;s;;]20 ...PETITIONER AND Petition under Articte 226 of the Constiturion of tndia ,,rt;ffii:i',;tH:circumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ order or direction more particularry one in the nature of writof Mandamus or any other appropriate Writ, Order, or Direction, declaring thepleased to issue a writ order or direction more particularry one in the nature of writof Mandamus or any other appropriate Writ, Order, or Direction, declaring theorder passed by the 3rd (Nationar Faceress E-Assessment centre) compreted theassessment uls 147 read with section 1448 of the lncome{ax Act Date of orderof 29-o 1 -2024, Dr N rrBtuAST/ s r 1 4r t2o23-24r 1 0601 B2o2q1 ) for the Assessmentof 29-o 1 -2024, Dr N rrBtuAST/ s r 1 4r t2o23-24r 1 0601 B2o2q1 ) for the AssessmentYear 2o19-2o determining the totar income of Rs. s6,26,137^ as arbitrary, iflegar, bad in law, without jurisdiction, void-ab-initio, violative of the principles of naturaliustice [apart from being ][violative ]of Articles 14, 19(1Xg) and 265 of theConstitution of lndia and Sec. 148A of the lncome Tax Act, 1961 , andconsequently set aside the same in the interests of justiceCounsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR - Counsel for Respondent Nos. 1 to 3: Ms. J. SUNITHA, COUNSEL FOR-Ms. SUNDARI R PISUPATI -SENIOR SC FOR INCOME TAXCounsel for Respondent Nos. 4 & 5: SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR, [-]DEPUTY SOLICITOR GENERAL [.] WP NO: 11367 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Nookapally, Rep. By ltsSecretary The Society, Pingili Anil Kumar, S/o. Ram Reddy, Aged About 38Years, Ryo. Nookapally Vill, Malyal Mdl ,Karimnagar 505452 , Telangana,lndiaPAN.AABAPT43ORAssessmentYear.2Ol9-20 ...pE,.oNER AND 1. Of{ice of The lncome Tax Officer, Ward 2, Karimnagar,Telangana State. [-]2. The Principal Chief Commissioner of lncome Tax -Telangana and A.P,Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad- 500 028,Telangana.2. The Principal 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, NewDelhi.Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Minisky of Financ€, Government of India, Secretariat Buildings, rNew Delhi - 110 001.of Revenue, Minisky of Financ€, Government of India, Secretariat Buildings, rNew Delhi - 110 001. 5. The Union of lndia, Represented by its Secretary to the Government,Departrnent of Revenue, Ministry of Finance, New Delhi - , Departrnent of Revenue, Ministry of Finance, New Delhi - , ].1*O=0Jioil=**ra 3. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Minisky of Financ€, Government of India, Secretariat Buildings, rNew Delhi - 110 001.of Revenue, Minisky of Financ€, Government of India, Secretariat Buildings, rNew Delhi - 110 001. 5. The Union of lndia, Represented by its Secretary to the Government,Departrnent of Revenue, Ministry of Finance, New Delhi - , Departrnent of Revenue, Ministry of Finance, New Delhi - , ].1*O=0Jioil=**ra Petition under Arlicle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may becircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the order passed by the lncome TaxAuthorities (National Faceless E-Assessrnent Centre) completed the assessmentUIS 147 read with section 1448 of the lncome-tax Act Date of Order of 05-03- -2024, DIN ITBA/AST/S/147 t2023-24t1062035S40{ 1)-for the Assessment Year2O1g-2O determining the total income of Rs. 9,62,5331-as arbitrary, illeg€|, bad in -law, withoul jurisdiction, void-ab-initio, violative of the principles of natural [justice]nature of Writ of Mandamus, declaring the order passed by the lncome TaxAuthorities (National Faceless E-Assessrnent Centre) completed the assessmentUIS 147 read with section 1448 of the lncome-tax Act Date of Order of 05-03- -2024, DIN ITBA/AST/S/147 t2023-24t1062035S40{ 1)-for the Assessment Year2O1g-2O determining the total income of Rs. 9,62,5331-as arbitrary, illeg€|, bad in -law, withoul jurisdiction, void-ab-initio, violative of the principles of natural [justice] apart from being violative of Articles 14, 19(t)(g) and 265 of the Constitution oflndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside thesame in the interests of [justice,]Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR [--] Counsel for Respondent Nos. I to 3: Ms. J. SUNITHA, COUNSEL FOR -Ms. SUNDARI R PISUPATIMs. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX - Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR, _DEPUTY SOLICITOR GENERAL WP-XOrfl1l68 OF 2024 Between: Primary Agriculture Cooperative Society Limited Manakondur, Rep. By ltsSecretary, Pqkala Laxma Reddy, S/o. Thirupathi Reddy, Aged Aboui 52Years, Ryo H No, Manakondur Vill and Mdl Karimnagar-Dist 505469,Telangana, lndia PAN Ar'\,ifu4l7425M Assessment Year 2O1A-2O ...pETtTtoNER AND 1. Office Of The lncome Tax Officer, Ward-2,Karimnagar,Telangana State. -2. The PrincipalChief Commissioner Of lncome Tax Elangana And Ap,Hyderabad,, lT Towers, AC Guards, Masab Tank, Hyd6rabad-500 b2S,Telangana.2. The PrincipalChief Commissioner Of lncome Tax Elangana And Ap,Hyderabad,, lT Towers, AC Guards, Masab Tank, Hyd6rabad-500 b2S,Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, New -DelhiDelhi 4. The Central Board Of Direct Taxes, Represented by its Chairman,Department of Revenue, Minislry of Finance, Goveinment of lndia, SecretariatBuildings, New Delhi - 1 10 001 .Department of Revenue, Minislry of Finance, Goveinment of lndia, SecretariatBuildings, New Delhi - 1 10 001 .5. The Union Of lndia, Represented Hy lts Secretary To The Government,Depa(ment of Revenue, Ministry ot Finance, New Delhi ...REspoNoENTSDepa(ment of Revenue, Ministry ot Finance, New Delhi ...REspoNoENTS 3. The National Faceless Assessment Center, lncome Tax Department, New -DelhiDelhi 4. The Central Board Of Direct Taxes, Represented by its Chairman,Department of Revenue, Minislry of Finance, Goveinment of lndia, SecretariatBuildings, New Delhi - 1 10 001 .Department of Revenue, Minislry of Finance, Goveinment of lndia, SecretariatBuildings, New Delhi - 1 10 001 .5. The Union Of lndia, Represented Hy lts Secretary To The Government,Depa(ment of Revenue, Ministry ot Finance, New Delhi ...REspoNoENTSDepa(ment of Revenue, Ministry ot Finance, New Delhi ...REspoNoENTS 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 issue an appropriate writ, order or direction more particularly one in thepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus declaring the order passed by the lncome TaxAuthorities (National Faceless E-Assessment centre) completed the assessmentUIS 147 read with section 1448 of lhe lncometax Act Date of Order of Date Zl-02-202 4, D I N I TBtuAST/ S I 1 47 t 2023 -24 I 1 06 1 SSg 422(l) for the Assessment yearAuthorities (National Faceless E-Assessment centre) completed the assessmentUIS 147 read with section 1448 of lhe lncometax Act Date of Order of Date Zl-02-202 4, D I N I TBtuAST/ S I 1 47 t 2023 -24 I 1 06 1 SSg 422(l) for the Assessment year2019-20 determining the total income of Rs. 45,76,451/- as arbitrary, illegal, bad inlaw, without jurisdiction, void-ab-initio, violative of the principles of natural justicelaw, without jurisdiction, void-ab-initio, violative of the principles of natural justiceapart from being violative of Articles 14, 19(1xg) and 265 of the constitution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside thesame in the interests of justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR - Counsel for Respondent Nos. I to 3: Ms. J. SUNITHA, COUNSEL FOR [-] Ms. SUNDARI R PISUPATISENIOR SC FOR INCOME TAX -SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR, -DEPUTY SOLICITOR GENERAL- Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FOR WP NO: 11381 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Poodur, Rep. By ltsSecretary The Society, Anumall Rajender Reddy, S/O. Gopal Reddy, AgedAbout 43 Years, R/O.Poodur Vii , Kodimyal Mdl, Kairmanagar 505501,Telangana, lndia PAN.AABAPT 436K Assessment Yeat.2O19-20 ...pETt,oNER AND 1. Office Of The lncome f ax Officer 2, Karimnagar,Telangana State. - 2. The Principal Chief Commissioner Of lncome Tax Telangana And Ap,Hyderabad,, lT Towers, AC Guards, Masab Tank, HyderabadHyderabad,, lT Towers, AC Guards, Masab Tank, Hyderabad3. The National Faceless Assessment Center, lncome Tax Department, New -Delhi.Delhi.4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1'10 001.of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1'10 001.5. The Union of India, Represented by its Secretary to the Government, -Department of Revenue, Ministry of Finance, New Delhi - ,1-O*O=OJrOnr=rra-Department of Revenue, Ministry of Finance, New Delhi - ,1-O*O=OJrOnr=rra- Petition under Adicle 226 of the Constitution of lndia [praying ]that in the Petition under Adicle 226 of the Constitution of lndia [praying ]that in the circumstanc€s stated in the affidavit filed therewith, the High Court rnay bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus or any other appropriate Writ, Order, or Direction,declaring the order passed by the 3rd (National Faceless E-Assessment Centre)completed the assessment U/S 147 read with section 1448 of the lncome{ax ActDate of Order of 2OlO3t2O24, ITBA/AST/Si147 t2o23-24l1}O 3O2g4SO(1f1or theAssessment Yeat 2O19-2O determining the total income of Rs.7,43,03,7341 [as]arbitrary, illegal, bad in.law, without [jurisdic{ion, ]void- ab-initio, violative of theprinciples of natural justic€ apart from being violative of Articles 14, 1q1Xg) and265 of the Constitution of lndia and Sec. ['148A ]of the lncome Tax Act, 1961, andconsequently set aside the same in the interests of [justice] Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR' ['] Counsel for Respondent Nos. 1 to 3: Ms. SUNDARI Ms. J. SUNITHA, COUNSEL R PISUPATI 'FORSENIOR SC FOR INCOME TAX--Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR, -DEPUTY SOLICITOR GENERAL WP NO: fi3A2OF 2024 Between: Primary Agriculture Co Operative Society Limited Thakkallapally, Rep. By its [,---]Secretary, Komuravelly Manoj Kumar, S/0. Navakoti, Aged About 42 Years,Ryg [ry9. t_-?1 ]lglttfqtlgqally , Malyala. Mdl, Kalmnagar 50s452 , Telansana, _lndia PAN Assessment Year 2O19-2O Secretary, Komuravelly Manoj Kumar, S/0. Navakoti, Aged About 42 Years,Ryg [ry9. t_-?1 ]lglttfqtlgqally , Malyala. Mdl, Kalmnagar 50s452 , Telansana, _lndia PAN Assessment Year 2O19-2O ...pETt,oNER AND 1. Office Of The lncome Officer, Ward 2,Karimnagar,Telangana state '-2. The Principal Chief Commissioner Of lncome Tax Telangana And Ap,Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad- 500 028,Telangana.2. The 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, NewDelhiDelhi 4. The Central Board Of Direct Taxes, Represented By lts Chairman,Departmentof Revenue, Ministry of Finance Government of lndia, Secretariat Buildings,New Delhiof Revenue, Ministry of Finance Government of lndia, Secretariat Buildings,New Delhi 5. The Union Of lndia, Represented By lts Secretar To Goveminent,Departmentof Revenue, Ir,'linistry of Flnance. New Delhi of Revenue, Ir,'linistry of Flnance. New Delhi ...RES'.NDENTS - Petition under Anide 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may becircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus declaring the order passed by the 3rd (Nationalnature of Writ of Mandamus declaring the order passed by the 3rd (NationalFaceless E-Assessment Cenlre) completed the assessment U/S 147 read withsection 1448 of the lncome{ax Act Date of Order of 18-03-2024, DINITBA/AST/Si14712O23- 2411062823841(1) for the Assessment Year 2019-20determining the total income of Rs. 7,13,937/-. as arbitrary, illegal, bad in law,without jurisdiction, void-ab-initio, violative of the principles of natural justice apartwithout jurisdiction, void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia andSec. 148A of the lncome Tax Act, 1961, and consequently set aside the same inthe inlerests of justiceSec. 148A of the lncome Tax Act, 1961, and consequently set aside the same inthe inlerests of justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR -- Counsel for Respondent Nos. I to 3: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATI ^SENIOR SC FOR INCOME TAX Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR -- Counsel for Respondent Nos. I to 3: Ms. J. SUNITHA, COUNSEL FORMs. SUNDARI R PISUPATI ^SENIOR SC FOR INCOME TAX Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FORSRI GADI PRAVEEN KUMAR, -DEPUW SOLICITOR GENERAL - WP NO: 11401 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Jagtial, Rep. By ltsSecretary, Gajengi Venu, SiO. Gangaram, Aged About 46 Years, R/O. [No]4-2-70 , Jagtiyal Post and Mdl, Karimnagar Dist 505327 , Telangana, lndiaPAN. AABAP7434M AssessmenlYear. 2O19-20 ...pEflfloNER AND '1. Office of The lncome Tax Officer Ward 2,, Karimnagar,Telangana State. -2. The Principal Chief Commissioner Of lncome [Tax ]Telangana [And ] [P,]Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad2. The Principal Chief Commissioner Of lncome [Tax ]Telangana [And ] [P,]Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad 3. The National Faceless Assessment Center, [lncome ]Tax Department, [New]DelhiDelhi 4. The Central Board Of Direct Taxes, Represented By [lts ]Chairman,,Department of Revenue, Ministry of Finance, Government of lndia, [Secretariat]Buildings, New DelhiDepartment of Revenue, Ministry of Finance, Government of lndia, [Secretariat]Buildings, New Delhi 5- The Union Of lndia, Represented By lts Secretary [To The Government,]Department of Revenue, Ministry of [Finance, New ]Delhi Department of Revenue, Ministry of [Finance, New ]Delhi ,..RES'.NDENT' Petition under Arlicle 226 of the Constitution of India [praying ]that [in ]thecircumstances stated in the affidavit filed therewith, [the ][High Court may ][be]pleased to issue an appropriate writ, order or direction more [particularly ]one [in ]thenature of Writ of Mandamus declaring the order [passed ]by the [lncome ][Tax]Authorities (National Faceless E-Assessment Centre) completed the assessmentlJlS 147 read with s€ction ['1448 ]of the lncometax Act [Date ]of [Order ][of]1 810312024, DIN ITBA/AST/SI1 47 12023-241106281 3260( [1 ]for [the ][Assessment]) Yeat 2019-20 determining the total income of Rs. 10,26,51,509/-. [as ][arbitrary,]illegal, bad in law, without [jurisdiction, ]void-ab-initio, [violative ][of ][the principles ][of]natural [justice ]apart frorn being violative of Articles 1a, 19(1Xg) [and ][265 of ][the]Constitution of lndia aM Sec. 148A of the lncome [Tax Act, ][1 ][961 ], [and]consequently set aside the same [in ]the interests [of ][justice]Counsel for the Petitioner: SRI THANN€RU CHAITANYA KUMAR [^] Counsel for Respondent Nos. [1 ]to 3: [Ms. ]J. [SUNITHA, ] Ms. SUNDARI RPISUPATI -SENPR SC FOR INCOME TAX - Counsel for Respondent Nos.4 & 5: SRt B. MUKHERJEE, COUNSEL FOR -SRI GADI PRAVEEN KUMAR, --DEPUTY SOLICITOR GENERAL WP NO: 1'1416 OF 2024- Between: frimary [Agriculture ][Co-Operative ][Society ][L!mi!ed, pegadapally, ][Rep. ][By ][lts]Secretary the So_ciety, Thadakamadla Gopat Reddy, Slo.Rali'ReOOy, dged?Pout [47 ][ye1s, ]llQ_lr1mary [Agricutrure ][Co-Op ][, ][pegadapatiy ][Vill aird ][n7d[]Karimnagar Dist 505531, Telangana, lndia pAN AAB-AP7423O AssessmeniYear- 2018-19 ...PETITIONER AND 1. Office of The Assistant Commissioner of lncome Tax Circle 1, Karimnagar,Telangana State.2. The Principal Ctrief Com-mis_sioner of lncome Tax, Telangana and A.p,Hyderabad, tT Towers, AC Guards, Masab Tank, HyaerjOaO - SOO OZb,Telangana.Hyderabad, tT Towers, AC Guards, Masab Tank, HyaerjOaO - SOO OZb,Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 4. The central Board of Drrect Taxes, Represented by its chairman. Deoarrmenrof Revenue, Ministry of Finance, Goveinment of rnijia, s"cretariii euiiJings, [']New Delhi - 1 10 OOi .of Revenue, Ministry of Finance, Goveinment of rnijia, s"cretariii euiiJings, [']New Delhi - 1 10 OOi . ...PETITIONER AND 1. Office of The Assistant Commissioner of lncome Tax Circle 1, Karimnagar,Telangana State.2. The Principal Ctrief Com-mis_sioner of lncome Tax, Telangana and A.p,Hyderabad, tT Towers, AC Guards, Masab Tank, HyaerjOaO - SOO OZb,Telangana.Hyderabad, tT Towers, AC Guards, Masab Tank, HyaerjOaO - SOO OZb,Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 4. The central Board of Drrect Taxes, Represented by its chairman. Deoarrmenrof Revenue, Ministry of Finance, Goveinment of rnijia, s"cretariii euiiJings, [']New Delhi - 1 10 OOi .of Revenue, Ministry of Finance, Goveinment of rnijia, s"cretariii euiiJings, [']New Delhi - 1 10 OOi . 5. The Union of lndia, Represented .by its Secretary to the Government,Department of Revenue, Ministry Revenue, Ministry oi Finance, Ndw Delhi Finance, Ndw Delhi Ndw Delhi _ i tO OOi. i tO OOi. tO OOi. OOi. ['']Department of Revenue, Ministry Revenue, Ministry oi Finance, Ndw Delhi Finance, Ndw Delhi Ndw Delhi _ i tO OOi. i tO OOi. tO OOi. OOi. [''] Department of Revenue, Ministry Revenue, Ministry oi Finance, Ndw Delhi Finance, Ndw Delhi Ndw Delhi _ i tO OOi. i tO OOi. tO OOi. OOi. Petition under Atticte 226 of the Constitution of tndia ,r"ri"1t?ff?5|\iH [-]circumstances stated in the affidavit filed therewith, the High court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of writ of lvrandamus decraring the order passdd by the rncome TaxAuthorities (National Faceless E-Assessment centre) ompleted the assessmentuls 147 read with section 1448 of the lncome-tax Act Date of order 06-03-2024,DIN lrBA/AST/sl 1 47 12023-241 1 o62122o}sl1) for the Assessment year 201 B-1 9Authorities (National Faceless E-Assessment centre) ompleted the assessmentuls 147 read with section 1448 of the lncome-tax Act Date of order 06-03-2024,DIN lrBA/AST/sl 1 47 12023-241 1 o62122o}sl1) for the Assessment year 201 B-1 9determining the total income of Rs. 1,58,63,913/- as arbitrary, illegat, bad in law,without jurisdiction, void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 14, 19(1Xg) and 265 of the constitution of lndiaandwithout jurisdiction, void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 14, 19(1Xg) and 265 of the constitution of lndiaandsec.148A of the rncome Tax Act, 1961, and consequenfly set aside the same inthe interests of iusticethe interests of iustice Counsel for the Petitioner: SRt THANNERU CHA|TANYA KUMAR - Counsel for Respondent Nos. 1 to 3: Ms. J. SUNITHA, COUNSEL FOR - Ms. SUNDART RptSUpATt -SENIOR SC FOR INCOME TAJ, - Counsel for Respondent Nos.4 & 5: SRI B. MUKHERJEE, COUNSEL FOR -SRI GADI PRAVEEN KUMAR, [.]DEPUTY SOLICITOR GENERAL [-] WP NO: 11 19 0F 2024 Between: Primary Agriculture Co-Operative Society Limited Thirumalapoor, [Rep. ][By ][lts]Secretary, Mohammed Khurshid Ahmed, S/O. Peer Mohammed, [Aged ]llout52 Yeais, R/O. Thirmalapur-Vill , [Kodimyala-Mdl, ][Karimnagar ][505501]Telangana, 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 Tax ][Telangana ][And Ap,]Hyderabad, lT Towers, AC Guards, Masab Tank, [Hyderabad]2.The Principal Chief Commissioner Of [lncome Tax ][Telangana ][And Ap,]Hyderabad, lT Towers, AC Guards, Masab Tank, [Hyderabad] 3The National Faceless Assessment Center, [lncome ]Tax Department, [New]DelhiDelhi 4The Central Board Of Direct Taxes, Represented [By lts Chairman,]Department of Revenue, Ministry of Finance, [Government ][of ][lndia, ][Secretariat]Buildings, New DelhiDepartment of Revenue, Ministry of Finance, [Government ][of ][lndia, ][Secretariat]Buildings, New Delhi 5The Union Of lndia, Represented By lts [Secretary To The Government,]Department of Revenue, Ministry of [Finance, New ]Delhi Department of Revenue, Ministry of [Finance, New ]Delhi 3The National Faceless Assessment Center, [lncome ]Tax Department, [New]DelhiDelhi 4The Central Board Of Direct Taxes, Represented [By lts Chairman,]Department of Revenue, Ministry of Finance, [Government ][of ][lndia, ][Secretariat]Buildings, New DelhiDepartment of Revenue, Ministry of Finance, [Government ][of ][lndia, ][Secretariat]Buildings, New Delhi 5The Union Of lndia, Represented By lts [Secretary To The Government,]Department of Revenue, Ministry of [Finance, New ]Delhi Department of Revenue, Ministry of [Finance, New ]Delhi ...RES'ONDENTS [_] Petition under Arlicle 226 of the Constitution [of ][lndia ][praying ][that in ][the]circumstances stated in the affidavit filed [therewith, ][the ][High Court may ][be]pleased toto issue an appropriate writ, order or direction more [particularly one ][in]the nature of Writ of Mandamus declaring [the order passed by ][the ][3rd ][(National]Faceless E-Assessment Centre) completed the [assessment ] [147 ][read ][with]section 1448 of the lncome-tax Act [Date ]of [Order ][of ][12-03-2024' ] for the [Assessment ][Yex ][2019-2O]ITBtuAST/S/14712023-2411062476835(1) determining the total income of Rs. [4,56,99,365/- ][as arbitrary, illegal, bad in ][law']without iurisdiction, void-ab-initio, violative of the [principles ][of ][natural ][justice ][apart]from being violative of Articles 14, lql Xg) [and 265.of the Constitution ][of ][lndia ][and]Sec. ['148A ]of the lncome Tax Act, 1961, [and ][consequently set ][aside ][lhe ][same ][in]the interests of [justice] Counsel for the Petitioner: [^] Counsel for Respondent Nos. [1 ]to [3: ][Ms. ][J. ][SUNITHA, COUNSEL ] Ms. SUNDARI R PISUPATI -SENIOR SC FOR INCOME TAi- Counsel for Respondent Nos.4 & 5: [B. MUKHERJEE, COUNSEL ] -. SRI GADI PRAVEEN KUMAR,OEPUTY SOLICITOR GENERAL [-] The Court made the following: THE HONOURABLE SRI JUSTICE SUJOY PAUL THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.1135s. 113s7. tL367. 11368. 11381.11382, 11401. 1 1416 & Lt4t9 0F 2024 COMMON ORDER: (per Hon'ble Justice Sujoy Paul) Sri Thanneru Chaitanya Kumar, learned counsel for thefor thethe . Sri Thanneru Chaitanya Kumar, learned counsel for thefor thethepetitioner(s), Ms. J. Sunitha, learned Junior Standing Counselrepresenting Ms.Sundari R.pisupati, learned Senior StandingCounsel for the respondents-lncome Tax Department in all thewrit petitions and Sri B. Mukherjee, learned counselrepresenting Sri Cadi Praveen Kumar, learned Deputy SolicitorGeneral of India for the respondents-Union of India in all the writpetitions. 2. Regard being had to the similarity of the questioninvolved, on the joint request of the parties, the matters areanalogously heard and decided by this common order. 3. It is common ground taken by the learned counsel for the petitioner(s) that in furtherance of Financ e Act, 2O2I re-, assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section l4gof the Income Tax Act, 196 I cannot sustain judicial scrutiny., assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section l4gof the Income Tax Act, 196 I cannot sustain judicial scrutiny.Since notices are bad in lau,, the consequential orders are a_lsobad in lau,.bad in lau,. ( 4 . . 4 . . During the course of hearing, learned counsel for theparties agreed that curtains on this issue are hnally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022and other connected matters, decided by common order datedparties agreed that curtains on this issue are hnally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022and other connected matters, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.09.2023.of in terms of the Common Order dated 14.09.2023. ( 4 . . 4 . . During the course of hearing, learned counsel for theparties agreed that curtains on this issue are hnally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022and other connected matters, decided by common order datedparties agreed that curtains on this issue are hnally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022and other connected matters, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.09.2023.of in terms of the Common Order dated 14.09.2023. 5This Court in the said order dated 14.09.2023 inW.P.No.25903 of 2022, held as under: "35. ln view of the aforesaid 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 beundertaken under the substituted provisbns as laid down under theFinance Act, 2021.ln lhe absence of which, we are constrained to holdthat the procedure adopted by the respondent-Department is incont.avention 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 Agan/yal,supra. 36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respond€ntoepa(ment is neither tenable,nor 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 issu€d under Sectbn 147 and 148would 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 nullifaed automatically.37. The preliminary obiection 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 thepoint of jurisdiction, we are not inclined to proceed further and decide the 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, suprar as a one-time measure exercising the powers underAnicle 142 of the Constitution of lndia, permifted 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." 6. [n view of the consensus arrived, the impugned Show Cause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.3B of the order dated 14.09.2023 inW.P.No.259O3 of 2022. The writ petitions are allowed. No costs. Interlocutory applications, if any pending, shall also stand closed SD/.A.V.S.PRASADASSISTANT REGISTBAR<.../ //TRUE COPY// secrroruoorrrcrn To, 1. The Offlce of The lncome Tax Officer, Ward 2, Karimnagar,Telangana State.2. The Principal Chief Commissioner of lncome Tax Telangana and A.P,, Hyderabad, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028, [Telangana.]2. The Principal Chief Commissioner of lncome Tax Telangana and A.P,, Hyderabad, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028, [Telangana.] The writ petitions are allowed. No costs. Interlocutory applications, if any pending, shall also stand closed SD/.A.V.S.PRASADASSISTANT REGISTBAR<.../ //TRUE COPY// secrroruoorrrcrn To, 1. The Offlce of The lncome Tax Officer, Ward 2, Karimnagar,Telangana State.2. The Principal Chief Commissioner of lncome Tax Telangana and A.P,, Hyderabad, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028, [Telangana.]2. The Principal Chief Commissioner of lncome Tax Telangana and A.P,, Hyderabad, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028, [Telangana.] 3. The National Faceless Assessment Center,, lncome Tax Department, New Delhi.4. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry ofFinance, Government of lndia, Secretariat Buildings, New Delhi - [1 ]10 001 [.]5. The Secretary to the Government, Depa(ment of Revenue, Ministry of [Finance, ]NewDelhi - 110001.4. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry ofFinance, Government of lndia, Secretariat Buildings, New Delhi - [1 ]10 001 [.]5. The Secretary to the Government, Depa(ment of Revenue, Ministry of [Finance, ]NewDelhi - 110001. 6. The Office of The Assistant Commissioner of lncome Tax, Circle 1,Karimnagar,Telangana State.Karimnagar,Telangana State. 7. One CC to Sri Thanneru Chaitanya Kumar Advocate Sri Thanneru Chaitanya Kumar Advocate Thanneru Chaitanya Kumar Advocate to Sri Thanneru Chaitanya Kumar Advocate Sri Thanneru Chaitanya Kumar Advocate Thanneru Chaitanya Kumar Advocate 8. One CC to Smt. Sundari R Pisupati, Senior SC for lncome Tax 9. Two CD Copies MBCGJPo Ii.IIII HIGH DATED: [2610412024] F-[1HE ] oY(\O('O0 [ i|jrl 20az,jp1z..',; ( I1r'.:',, COMMON WRIT PETI [NOs.11355' 11357, 11367,][ 1 ][1368,]11381l$,11382, [11401,][ 11][ 416 ][& ][114190F ][2024]i ;,i ot4''w ALLOWING WITHOUT COSTS