Wp/1305/2024 Of Kausalya Management Services And Structures Pvt Ltd v. Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWELFTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRIJUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 1305 OF 2024 Between: Kausalya Management Services and structures P!,t Ltd, Madhupala Enclave,Akbar Road, Bowenpally, Secunderabad- 500009. ...PETITIONER AND '1 . Assistant Commissioner of lncome Tax, Circle 1, Karimnagar, lncome TaxOffice, Aayakar Bhavan, Near Natra.j Theatre, Karimnagar, Telangana-505001.Office, Aayakar Bhavan, Near Natra.j Theatre, Karimnagar, Telangana-505001. 2. National Faceless Assessment Centre, [\/ayur Bhavan, Connaught Lane,Barakhhamba, New Delhi, DelhiBarakhhamba, New Delhi, Delhi 3. National Faceless Assessment Centre, [Mayur Bhavan, Connaught Lane,Barakhhamba, New Delhi, Delhi- 1 1000 [1 ][.]Barakhhamba, New Delhi, Delhi- 1 1000 [1 ][.] ...RESPONDENTS Petition under Article 226 ol lhe 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 in the nature of a writ ofcertiorari, calling for records and [quashing ]the order under section [14BA(d) ][of ][the]lncome Tax Act, 196'l dated 05.04.2022 [for ]the Assessment [year ][2015-2016]issued with DIN ITBA/ASTlFl148Al2O22- 2311042528035(1), and consequently [set]aside the notice under section 148 of the lT [Act ]dated 06.04.2022 for [201 5-1 ][6]with D N ITBA/AST/S/1 48 1 I 2022-231 [1 ]o42 583035( [1 ]). lA NO: 2 OF 2024 Petition under Section ['1 ]51 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ][the ][High ]Court may be [pleased ][to ][stay] all further proceedings consequent to the issuance of notice under section 148 ofthe lT Act dated 06.04.2022 for assessment year 2O1S-16 lA NO: 1 OF 2024 Petition under section ['1 ]51 cPC praying that in the circumstances slated inthe affidavit filed in support of the petition, the High court may be pleased todispense with the filing of the original order under section 14s A(d) of the lncomeTax Act, 1 961 dated 05.04.2022 for the Assessment year 2o1s-16 issued with DINthe affidavit filed in support of the petition, the High court may be pleased todispense with the filing of the original order under section 14s A(d) of the lncomeTax Act, 1 961 dated 05.04.2022 for the Assessment year 2o1s-16 issued with DINlrBA/AST/Fi148N2022-2311o42528o3s(1), and the notice under section 148 ofthe lr Act dated 06.04.2o22 for AY 2015-16 with DtN trBA/AST/s/i4B 1t2o22-23t1042583035(1).the lr Act dated 06.04.2o22 for AY 2015-16 with DtN trBA/AST/s/i4B 1t2o22-23t1042583035(1). Counsel for the Petitioner: SRI KAILASH NATH p.S.SCounsel forthe Respondents: M/s BOKARO SAPNA REDDY, Jr. SC FORINCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM ][KOSI{Y]ANDTHE HONOURABLE SRI JUSTICE N.TTIXARAMJIWRIT PETITION No.13O5 OF 2o24 ORDER:1per Hon'ble Srt Justice P.SAM [KOSHY)] Heard Mr. Kailash Nath P.S.S, learned [counsel ][for ][the] petitioner and Ms. B.Sapna Reddy, learned [Standing]Counsel for Income.Tax appearing for the [respondents.]Perused the entire record. The instant Writ Petition has been hled by Writ Petition has been hled by Petition has been hled by has been hled by been hled by hled by by [[the]] Counsel for the Petitioner: SRI KAILASH NATH p.S.SCounsel forthe Respondents: M/s BOKARO SAPNA REDDY, Jr. SC FORINCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM ][KOSI{Y]ANDTHE HONOURABLE SRI JUSTICE N.TTIXARAMJIWRIT PETITION No.13O5 OF 2o24 ORDER:1per Hon'ble Srt Justice P.SAM [KOSHY)] Heard Mr. Kailash Nath P.S.S, learned [counsel ][for ][the] petitioner and Ms. B.Sapna Reddy, learned [Standing]Counsel for Income.Tax appearing for the [respondents.]Perused the entire record. The instant Writ Petition has been hled by Writ Petition has been hled by Petition has been hled by has been hled by been hled by hled by by [[the]] 2. The instant Writ Petition has been hled by Writ Petition has been hled by Petition has been hled by has been hled by been hled by hled by by [[the]]petitioner under Article 226 of the Constitution of [India]challenging the order issued under Section [148(d) ][of ][the]Income Tax Act, 196 1 [(for ]short, "the Act") [bearing ] No.ITBA/AS T /F I r48A/2022-23/ 1042528035 [(1), ][dated]O5.O4.2O22 passed by respondent [No.1 ][for the ][assessment]year 2015-16 and the consequent notice under [Section ][148]of the Act, dated 06.04.2022, bearing No.ITBA/AST / s / r48-r / 2022-23 I 1042s8303s [(1).] 3. One of the contentions that the of the contentions that the the contentions that the contentions that the that the the [[petitioner has ][raised]][[raised]]in the present Writ Petition [is ]that under [the ][amended]provisions of the Act which calne into effect [from]Ol.O4.2O2l, the respondents, [while ][proceeding ][under] One of the contentions that the of the contentions that the the contentions that the contentions that the that the the [[petitioner has ][raised]][[raised]] Section 148 of the Act, were required to issue notice under Section 1484 and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless marlner. 4. Whereas, learned counsel for the counsel for the for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.2S903 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel for the counsel for the for the petitionerpetitioner 5. On the other hand, learned Standing Counsel for the respondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition.the aforesaid 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 far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel forthe respondent-Department is concerned, this Bench, while So far as this contention of the learned counsel far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel for of [said ][batch ][of ][writ ][petitions, had taken note ][of]disposing the same at [paragraph ][Nos'37 ][& ][38 ][which ][are reproduced] herein under 6. So far as this contention of the learned counsel far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel forthe respondent-Department is concerned, this Bench, while So far as this contention of the learned counsel far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel for of [said ][batch ][of ][writ ][petitions, had taken note ][of]disposing the same at [paragraph ][Nos'37 ][& ][38 ][which ][are reproduced] herein under "37. The [preliminory ][objection ][raised bg ][tlrc ][petitioner]is sustaiied [and ][all ][these ][toit ][petitions ][stonds ][allowed]on this uery [jurisdictionol ][issue. ][Since ][the ][impugned]notices and- orders [are getting ][qtashed ][on ][the ][point ][of]jurisdiction, u)e are not inclined [to ][proceed ]further [and]-decid.e the other issues raised by tl'te petitioner uhichstands reserued [to ][be ][raised ][and ][contended ][in ][an]app rop iate P [r ][o ][ceeding ][s. ]["] "38. Since ttrc [Hon'ble ][Supreme ][Court ][had, in ][the ][case]of Ashish Aganaal, [supral ][as ][a ][one-time ]ixercising the [pouters ][under ][Article 142 ]-measure[of ][the]Constituiion [of ][India, ][permitted ][the ][Reuenue ][to ][proceed]under tLe substituted [prouisions, ][and ][thi-s ][Court]allotuing the [petitions ][only ][on ][the procedural ]flau, [tLe]ight cinferred [on the ][Reuenue ][would ][remain ][reserued]ti proceid Turther [if ][they ][so ][utant ]from [the stage ][of ][the]order of tie [Supreme ][Court ][in ][the ][case ][of ][Ashish]Agaru-tal, suPra." 7. In view of the [sarne' ][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'] 8. As has been [held by ][this ][Bench ][in ][the ][aforesaid ][batch]matters, the rights [of ][the parties ][would ][stand ][reserved ][as is] envis,ged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaleous petitions pending, if any,shall stand closed.passed in the batch of writ petitions. No order as to costs.Consequently, miscellaleous petitions pending, if any,shall stand closed. SD/. N.SRIHARIASSTSTANIBEGISTRAR-b/SECTION OFFICER //TRUE COPYII To 1Assistant Commissioner of lncome Tax, Circle 1, Karimnagar, lncome TaxOffice, Aayakar Bhavan, Near Natraj Theatre, Karimnagar, Telangana-505001.Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar, Telangana-505001. 2National Faceless Assessment Centre, Mayur Bhavan, Connaught Lane,Barakhhamba, New Delhi, Delhi- 110001.Barakhhamba, New Delhi, Delhi- 110001. One CC to SRI KAILASH NATH P.S.S, Advocate 3 One CC to SRI BOI(ARO SAPNA REDDY, Jr. SC FOR INCOME TAXloPUClloPUCl 4 5Two CD Copies PSK.GJg HIGH COURT DATED:1210112024 ORDER WP.No.1305 of 2024 1Hf: [SI4r]€.(oe()1 6 FEB 2il2+.)< ,:J.J€ SPATci\eP7 ALLOWING THE WRIT PETITIONWITHOUT GOSTS. *rf;F