Wp/11691/2023 Of Satyanarayana Kodali v. The Assistant Commissioner Of Income Tax

i HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original J urisdiction) TUESDAY, THE NINETEENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETry WRIT PETITION NOS: 9509 18133 11691 0F 2023 AND 30891 0F 2022 W.P.No.9509 ot 2023 Between: Bharathi Nandam, Wo. Bhuwaneshwar Prasad N, Age 60 years, H.No.21-106/38,Vivekananda NR, P and T Colony, Gaddiannaram, Hyderabad, Telangana-500060. .,.PETITIONER AND 1. The lncome Tax Officer, Ward 9(1), lT Towers, AC Guards, Masab Tank,Hyderabad, Telangana- 500004.Hyderabad, Telangana- 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, lOth Floor,C-Block, l.T. Towers, 10-2-3, A.C. Guards. Hyderabad-500004.C-Block, l.T. Towers, 10-2-3, A.C. Guards. Hyderabad-500004. .....RESPONDENTS 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 a writ, order or direction, more particularly one in the nature ofWrit of Mandamus, declaring the impugned Order u/s 148A(d) of the Act, dated25-03-2023, passed by the l"trespondent for A.Y.2016-17 vide Documentldentification No.(DlN) ITBA/AST/F/148412022-2311051309760(1), as well as thenotice issued u/s 148 of the Act, vide Document ldentificationNo.(DlN)ITBA/ASTlsll4B-112022-2311051458400(1), as void, illegal, andcontrary to the Provisions of lncome - tax Act and contrary to the Principles ofNatural Justice, and consequently set-aside/quash the same.|.A.NO:1 OF 2023 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 ]to stay all further proceedings pursuant to the impugned Order u,'s 148A(d) of theAct, dated 25-03-2023, passed by the 1't respondent for A.'/. 2016-17, videDocument ldentification No.(DlN) ITBA/AST/F/148412022- 2311051309760( 1). Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel for the Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX)W.P.NO: 18133 OF 2023 Betweenl Sridhar Konda, S/o Agaiah Konda, Age 52 [years, ]302, Anianadri Residerncy; Huda Colony,Phase - 2, Chandanagar, Hyderabad,Telangana-500050. .....PETITIONER AND 1The Assessment Unit, lncome Tax Department, National Faceless AssessmentCentre, Delhi, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, JawaharlalNehru Stadiunr, Delhi-1 10003.The Income Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(P) of6(P) ofofKondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084.Centre, Delhi, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, JawaharlalNehru Stadiunr, Delhi-1 10003.The Income Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(P) of6(P) ofofKondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084. 2The Income Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(P) of6(P) ofofKondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084.Kondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084.3The Principal Commissioner of lncome Tax - 2, Signature Towers, Kondapur, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serilingampally(M) R.R.District, Hyderabad, Telangana - 500084.No.6(P) of Kondapur, Opp. Botanical Gardens, Serilingampally(M) R.R.District, Hyderabad, Telangana - 500084. .....RESPONDENTS 2The Income Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(P) of6(P) ofofKondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084.Kondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad,Hyderabad,Telangana - 500084.500084.3The Principal Commissioner of lncome Tax - 2, Signature Towers, Kondapur, Sy.No.6(P) of Kondapur, Opp. Botanical Gardens, Serilingampally(M) R.R.District, Hyderabad, Telangana - 500084.No.6(P) of Kondapur, Opp. Botanical Gardens, Serilingampally(M) R.R.District, Hyderabad, Telangana - 500084. .....RESPONDENTS Petition Under Arlicle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court nray be pleased toissue an appropriate writ, order or direction more [particularly ]one in the nature of Writ ofMandamus, declaring the impugned Order dt.26.05.2023passed u/s 147r.w.s. 1448 otthe Act, vide DIN No. ITBA/AST/S/147 t2023-2411O53229810(1) by the lstrespondent forA.Y.2016-17, pursuant to the order u/s 148A(d) and notice issued u/s 148 daled 26-07 -2022 by the JAO instead of FAO, as void, illegal, and contrary to the Provisions oflncome-tax Act and contrary to the Principles of Natural Justice. |.A.NO:1 OF 2023 Petition Under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased to stay all furtherproceedings pursuant to the impugned Order dt. 26.05.2023 passed u/s 147r.w.s. 1448ofthe Act, vide DIN No. ITBA/AST/S 114712023-2411053229S10( 1 ), by lhe 1'r respondentlor A.Y.2016-17, pursuant to the order u/s 148A(d)and notice issued u/s 148 dated 26-07 -2022 by the JAO instead of FAO. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel forthe Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX) W.P.NO: 1'1691 OF 2023 Between: Satyanarayana Kodali, S/o. Kutumba Rao K, Age 69 years, H.No.1-4-14l1, Street No.7,Habsiguda, Hyderabad, Telangana-500007. .....PETITIONER AND 1. The Assistant Commissioner of lncome Tax, Circle - 9(1), lT Towers, AC Guards,Masab Tank, Hyderabad, Telangana- 500004.Masab Tank, Hyderabad, Telangana- 500004. 2. The Principal Chief Commissioner of lncome Tax, AP and TS, 1Oth Floor, C-BIock,l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004-l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004- .....RESPONDENTS Petition 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 a writ, order or direction, more particularly one in the nature of Writ of Mandamus,declaring the impugned Order u/s 148A(d) of the Act, daled 0710412023, passed by the1'r respondent for A.Y. 2016-17, vide Document ldentification No.(DlN)ITBA/AST/F/148 N2O23-2411051932548 (1), as void, illegal, and contrary to theProvisions of lncome-tax Act and contrary to the Principles of Natural Justice.|.A.NO:1 OF 2023 Petition Under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased to stay all furtherproceedings pursuant to the impugned Order u/s148A(d) of the Act, dated 07 -04-2023,passed by the 1"r respondent for A.Y. 2016-17 , vide Document ldent;fication No.(DlN)rrBA/AST/F/1 48 N2023-24t1051932548( 1 ). Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel forthe Respondents : SRI J.V.PRASAD [(Sr. ]SC FOR INCOME TAX) W.P.NO:30891 OF 2022 Between: Hari Ram, S/o, Jagdish Pershad, Age 67 years, Occ. Business, Fl/o.H.No.21-2-151,Charkaman, Hyderabad - 500002. .....PETITIONER AND 1. Assistant Commissioner of lncome Tax and another, Circle-8(1), Signature Towers,Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084.Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel forthe Respondents : SRI J.V.PRASAD [(Sr. ]SC FOR INCOME TAX) W.P.NO:30891 OF 2022 Between: Hari Ram, S/o, Jagdish Pershad, Age 67 years, Occ. Business, Fl/o.H.No.21-2-151,Charkaman, Hyderabad - 500002. .....PETITIONER AND 1. Assistant Commissioner of lncome Tax and another, Circle-8(1), Signature Towers,Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084.Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1oth Floor, C-Block,l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. ,....RESPONDENTS Petition Under Arlicle 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be [pleased ]toissue a wril, order or direction, more particularly one in the nature of Writ of Mandamus,declaring the impugned Order passed by the lstrespondent vide Document ld No. (DlN)ITBA COM/F/1712022-231 1043695666 (1), dt.30.06.2022, u/s 148A(d)as void, illegal andcontrary to the lncome-tax Act.|.A.NO:1 OF 2022 Petition Under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased to stay all furtherproceedings pursuant to the impugned Order passed vide Document ldentification No.(DlN) ITBA/COMlFl1712022-231 1043695666 (1), dt.30.06.2022uls 148A(d) of the Act bythe 1"t respondent. |.A.NO: 1 OF 2023Between 1. Assistant Commissioner of lncome Tax and another, Circle-8(1), Signature Towers,Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084.Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C-Block,l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. ....PETITIONER S/RESPONDENTS AND Hari Ram, S/o, Jagdish Pershad, Age 67 [years, ]Occ. Business, Rl/o.H.No.21-2-151,Charkaman, Hyderabad - 500002. .....RESPONDENT/PETITIONERPetition Under Section 151 CPC [praying ]that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be [pleased ]to vacate theinterim order in l.A.No.1/2022 in WP.No.30891 of 2022, dated 2910712022. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel for the Respondents : SRI J.V.PRASAD [(Sr. ]SC FOR INCOME TAX)The Court made the following COMMON ORDER tt .I'}IE }ION''iI,E SRI .'USTICL, P.SAM KOSHY AN I) TTIE HON'BLII "'USTICE [I.AXN{I NAITAYANA ] WTiTT PE[1'ITION ][Nos.9509][ I8133][ 11691 ][of2023 ][and 30891 ][of2022] c0e{vlo [Ol{l)[R][ :(1t':. ][.'i,,; ][i',i( ][.';it ][.i:',1!(, ][P.S4M ][KOSHY,)] i-lcald Mr.\4anurohan [Dundu, ][ir.anted ][counsel ]foi [the ][petitioner;n]ali thcse [\4,ri1 ][petitior.rs ][and ][\4r.i ][V.l)rasad, ][learrred ][Senior ][Standing]Counsc'! [l'or ][thc ][iesportdettt:s. IrcrttscC ][thc material ][on ][record.] 1.. 11 [l1x-s ][ecn [inlirr'r,rc'd ][tllii', onc ][.;f ][titc ][pre ][lirnirraly ][objections ][raised]bv the [p,,-titionr'r ltas bccn ][re:ctttiv'arrswered ][tr,v ][this ][t)ivision ][f]ench ][in]W.P.No li!r() oi- ['l.iii- ]ar:ri brrict' [w,hich ][,,..,as ]decrded [vidc ].rrtler14.09.207-i j. in vii:t' ol'tlic ,:ir:i:isiotr t.ri'lliis Dir.'ision ll,:nch in ioe Sfolcsaid ,vritpetrtr()!ls, and [sincc' ]thc [pt'clirrrinary' ][objection ]being the s31-u!, [..nu]inrpuguerl [r ]r(ltice [and ][th: ][couser.:luenti.il ]ordcrs stands sclssidrriqueshed. [Hc'u'cvcr-, ][thtr ][ri.,.lrt ]rti'thc [De:partrncnt ]wolrid standrcse,.'r,cd as has bcc [prrrttcLcri ][in ][lhe ]batch n'riitters [v,'hich ]u'ere dccidedon 14.09.20?3 [irr ][W.l).Nos.25903 oi2.022 ]r:nd [Lratch"] 4. Accordinglv, thcsc [vrlil ][peritions ]u'c ailowed. irlo oitlel'as to custs. I 5. As a sequel, miscellaneous applications pending ii any in these writ petitions, shall stand closed. No order as to costs. SD/- K.SREERAMA MURTHYASSISTANT REGISTRAR ,TRUE COPY/i j. in vii:t' ol'tlic ,:ir:i:isiotr t.ri'lliis Dir.'ision ll,:nch in ioe Sfolcsaid ,vritpetrtr()!ls, and [sincc' ]thc [pt'clirrrinary' ][objection ]being the s31-u!, [..nu]inrpuguerl [r ]r(ltice [and ][th: ][couser.:luenti.il ]ordcrs stands sclssidrriqueshed. [Hc'u'cvcr-, ][thtr ][ri.,.lrt ]rti'thc [De:partrncnt ]wolrid standrcse,.'r,cd as has bcc [prrrttcLcri ][in ][lhe ]batch n'riitters [v,'hich ]u'ere dccidedon 14.09.20?3 [irr ][W.l).Nos.25903 oi2.022 ]r:nd [Lratch"] 4. Accordinglv, thcsc [vrlil ][peritions ]u'c ailowed. irlo oitlel'as to custs. I 5. As a sequel, miscellaneous applications pending ii any in these writ petitions, shall stand closed. No order as to costs. SD/- K.SREERAMA MURTHYASSISTANT REGISTRAR ,TRUE COPY/i :]ECTION OFFICER To 1. The Assistant Commissioner of lncome Tax, Circle-8(1), Signature Towers, Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. One CC to Sri Dundu Manmohan, Advocate Sri Dundu Manmohan, Advocate to Sri Dundu Manmohan, Advocate Sri Dundu Manmohan, Advocate 4. One CC to Sri J.V.Prasad [(Sr. ]SC FOR INCOME TAX) IOPUC] 5. Two CD Copies SA GJPk'[1x-] I I HIGH COURT DATE D: 1 910912023 at-*/,[,\r][<?].+-:ll [ct,]Etillw.qtlire5,d.c45\o\=Io^3 COMMON ORDERWP.Nos.9509, 18133, 1 1691 AND 30891 0F 2022 ALLOWING THE WRIT PETITIONS WITHOUT COSTS. b $+r-