Wp/12055/2023 Of Mahendra Kumar Agarwal v. Deputy Commissioner Of Income Tax Circle 2(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYOERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY THIRD DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI i WRIT PETITION NO: 12055 OF 2023 ;llfBetween: f F Mahendra Kumar Agarwal, S/o, Late Shri Prabhu Dayal Agarual, Aged about69 Years, # 24,8- 2- 41511 , Road No. 4, Barilaa Hills, Hyderabad,Telangana-500034. ...PETITIONER AND 1Deputy Commissioner Of lncome Tax Circle 2(1), Hyderabad, 5'14, 5h Floor,Signature Towers, Sy. No. 6(P) of Kondapur, Opp. Botanical Gardens,Serilingampally(M), Hyderabad, Telangana - 500084Signature Towers, Sy. No. 6(P) of Kondapur, Opp. Botanical Gardens,Serilingampally(M), Hyderabad, Telangana - 500084 2The Principal Commissioner of lncome Tax - 21.T. Towers, AC'Guards,Masab Tank, Hyderabad, Telangana 500004Masab Tank, Hyderabad, Telangana 500004 ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appiopriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) of the Act,dl.O7lO4l2O22, passed by the 1st respondent and the consequent notice issued u/s148 of the Act for A.Y. 2018-19, vide Document ldentification No.(DlN)ITBA/AST/F/148N2O22- 2311042642037('1 ), as void, illegal, and contrary to theProvisions of lncome-tax Act and contrary to the Principles of Natural Justice lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe 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 the Act,dl.O7 .04.2022, passed by the ['1 ][st ]respondent for A.Y. 2018-1 9, vide Documentldentification No.(Dltt)ii ITBtuAST/F/I48N2022- 23t1042642037 (1)and the,ticonsequent notice issuej'd u/s 148 of the Act, and may pass such other order(s) asthe Hon'ble Court deems fit and proper in the interests of substantial [justice, ]asotherwise the Petitioner would be put to irreparable loss and severe injury.dl.O7 .04.2022, passed by the ['1 ][st ]respondent for A.Y. 2018-1 9, vide Documentldentification No.(Dltt)ii ITBtuAST/F/I48N2022- 23t1042642037 (1)and the,ticonsequent notice issuej'd u/s 148 of the Act, and may pass such other order(s) asthe Hon'ble Court deems fit and proper in the interests of substantial [justice, ]asotherwise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI SUNDARI R PISUPATI (Sr SC for lncomeTax Dept) / M/s. K. MAMATA (Sr SC for lncome Tax Dept) The Court made the following: ORDER il ',, /i ,1, THE HON'BLE [P.SAM ] AND THE HON'BLE [N.TUKARAMJT] WRIT PETITIO [No.12055 ][of2023] ORDER:(per [Hon'ble ][Sri ][Justice ][P.SAM ][KOSHY)] when [the matter ][is ][taken ][up ][for ][hearing, ][it ][has]Today, been informed [by ][the parties ][that ][an ][identical ][writ ][petition ][i'e',]W.P.No.34493 [of ][2023 ][has ][already been allowed ][and ][disposed]of uide order [dated 27.12.2023.] 2. In view [of the fact ][that ][the ][identical matter has ][already]been allowed [by ][this ][Court, ][this Writ ][Petition ][also ][stalds]allowed in [terms of the ][order ][passed ][in ][W.P'No'34493 of ][2023]decided [on 27.12.2023 on ][similar ][terms.] As a sequel, [miscellaneous applications pending, ][if ][any, ][in] this writ [petition, shall ][stand ][closed. ][No ][order ][as to costs] SD/. MOHD. SANAULLAH ASSISTANT BFGFTRAR//rRUE COPY// VSECTION OFFICER ORDER:(per [Hon'ble ][Sri ][Justice ][P.SAM ][KOSHY)] when [the matter ][is ][taken ][up ][for ][hearing, ][it ][has]Today, been informed [by ][the parties ][that ][an ][identical ][writ ][petition ][i'e',]W.P.No.34493 [of ][2023 ][has ][already been allowed ][and ][disposed]of uide order [dated 27.12.2023.] 2. In view [of the fact ][that ][the ][identical matter has ][already]been allowed [by ][this ][Court, ][this Writ ][Petition ][also ][stalds]allowed in [terms of the ][order ][passed ][in ][W.P'No'34493 of ][2023]decided [on 27.12.2023 on ][similar ][terms.] As a sequel, [miscellaneous applications pending, ][if ][any, ][in] this writ [petition, shall ][stand ][closed. ][No ][order ][as to costs] SD/. MOHD. SANAULLAH ASSISTANT BFGFTRAR//rRUE COPY// VSECTION OFFICER To,1 DeDutv Commissioner Of lncome Tax Circle 2(1), Hyderabad, 514, Sth Floor'S[-naiure Towers; [Sy. ][No. 6(P) ][of ][Kondapur, Opp. Botanical Gardens,]Se-rilingampally(M), [Hyderabad,. ][Telangana ][- 500084]z inJ iEncipat Gnimis'sioner [of ][lncome ][Tax ][- ][2 ][l ][-T. ][Towers, ] [Guards,]Masab Tank, [Hyderabad, ][Telangana ][500004]e. One CC to One CC to CC to to [[Sri ][bundu ][Manmohdn, ]][[bundu ][Manmohdn, ]][[Manmohdn, ]][[Advocate ]] e. One CC to One CC to CC to to [[Sri ][bundu ][Manmohdn, ]][[bundu ][Manmohdn, ]][[Manmohdn, ]][[Advocate ]] a one CC to M/s.lK Mamata, Sr [for ][lncome ][Tax ][Dept ] s. One One CC to M/s.lSundari [R Pisupati (Sr SC ][for ][lncome ][Tax ][Dept) ][ ] s. One One CC 6. Two CD CoPied [g]TJlffiGJ(Along with the Orter Copy dt:27.12.2023 [in ][W.P.No.34493 of 2023)]lrI HIGH COURT ,{liirt','i DATED:2310112024 ORDER WP.No.12055 of 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS. IHE oR,6'\{(U2 E nm [yspa]artsn4v,;rrt*O ?rb Y THE TIONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.34493 0F 2023 ORDER:@er Ho n'ble Si Justice P.SAM KOSHE) The instant Writ Petition has been filed theby petitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, 1961 (for short, "the Act',) bearing DINchallenging the order issued under Section 148A(d) of theIncome Tax Act, 1961 (for short, "the Act',) bearing DINNo.ITBA/AST /F /148A/2022-23 / 1o428s2132 (l), dated26.04.2022 passed by respondent No.1 for the assessmentyear 2OI8-19 and the consequent notice under Section 14gof the Act, dated 26.0+.2022, bearing, DINNo.ITBA/AST / S / r48 _I / 2022-23 / i 0428s5 1 60 ( 1 ).2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromyear 2OI8-19 and the consequent notice under Section 14gof the Act, dated 26.0+.2022, bearing, DINNo.ITBA/AST / S / r48 _I / 2022-23 / i 0428s5 1 60 ( 1 ).2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromO1.O4.2O27, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148,4. and provide an opportunity of hearing to theSection 148 of the Act, were required to issue notice underSection 148,4. and provide an opportunity of hearing to the assessee. As [per ][the ][amended ][provision ][of ][law' ][the]to [be ][drawn ][are also ][in ][a ][faceless ][manner']proceedings learned [[counsel ]][[for the ]][[petitioner]]Whereas, 3. Whereas, learned [[counsel ]][[for the ]][[petitioner]]contended [that, ][in ][the instant ][case, reopening ][has ][been]initiated by [the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent ][judgment]rendered by [this ][very Bench ][in ][WP'No'25903 ][of ][2022 ][&']batch,datedl4.Og.2023wheteinthisCourtdisposedofthebatch of writ [petitions ][to the ][limited ][extent'] assessee. As [per ][the ][amended ][provision ][of ][law' ][the]to [be ][drawn ][are also ][in ][a ][faceless ][manner']proceedings learned [[counsel ]][[for the ]][[petitioner]]Whereas, 3. Whereas, learned [[counsel ]][[for the ]][[petitioner]]contended [that, ][in ][the instant ][case, reopening ][has ][been]initiated by [the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent ][judgment]rendered by [this ][very Bench ][in ][WP'No'25903 ][of ][2022 ][&']batch,datedl4.Og.2023wheteinthisCourtdisposedofthebatch of writ [petitions ][to the ][limited ][extent'] On the other the other other [[hand, ][learned Standing ][Counsel ][for ][the]][[learned Standing ][Counsel ][for ][the]][[Counsel ][for ][the]][[for ][the]][[the]] 4. On the other the other other [[hand, ][learned Standing ][Counsel ][for ][the]][[learned Standing ][Counsel ][for ][the]][[Counsel ][for ][the]][[for ][the]][[the]]respondent-Department [does ][not ][dispute ][that ][the ][said]objection [was ][decided ][in ][the ][aforesaid ][batch ][of ][Writ]Petitions. [However, ][he ][further ][contended ][that ][apart ][from]the aforesaid [objection, ][there have ][been ][other ][various]objections [also ][which ][the ][petitioner ][has raised ][in ][the ][writ]petition. So far as this far as this as this this [[contention ][of the ][learned counsel ]][[of the ][learned counsel ]][[learned counsel ]][[for]] 5. So far as this far as this as this this [[contention ][of the ][learned counsel ]][[of the ][learned counsel ]][[learned counsel ]][[for]]the respondent-Department [is ][concerned, ][this ][Bench' ][while]disposing of said. [batch of ][writ ][petitions, had taken note of] the same at paragraph Nos.37 & 38 which [are reproduced] herein under: "37. The preliminarg objection raised by the [petitioner]is sustained and all these utrit [petitions ][stands ][alloued]on this uery [jurisdictional ]issue. [Since ][the ][impugned]notices and orders are getting [quashed ][on ][the ][point ][of]juisdiction, u)e are not inclined to proceed further anddecide the other issues raised by [tLrc ][petitioner ][which]stands reserued to be raised and [contended ][in ][an]"appropriot e pro ceeding s. "38. Since the Hon'ble Supreme Court [had, in ][the ][case]of Ashish Agarutal, supra, as a [one-time ][measure]exercising the powers under Article [142 ][of ][the]Constitution of India, [pennitted ][the ][Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]ollouLing the petitions onlg on [the ][procedural ]flou, [the]ight conferred on the Reuenue uould [remain ][reserued]to proceed further if theg so utant from [the ][stage ][of ][the]order of the Supreme Court in the [case ][of ][Ashish]Aganual, supra." 6. In view of the same, [we ][are 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'] 7. As has been held by this [Bench ][in ][the aforesaid batch]matters, the rights of the [parties ][would stand ][reserved ][as ][is] PSK,J & NTR,J W.P.No.34493 of 2023 envisaged at paragraph Nos.37 & 38 of [the ][said ][order] passed in the batch of writ petitions. No order as to [costs.]Consequently, miscellaneous [petitions pending, ][if ][any,]shall stand closed. P.SAM KOSI{Y, J Date: 27.12.2023TJMR N. TUI(ARAMJI, J