Wp/14001/2023 Of Syeda Humera Hai v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) THURSDAY ,THE EIGHTH DAY OF JUNETWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 14001 OF 2023 Between Syeda Humera Hai, D/o. Syed Raza Ali Hashmy, Aged about 55 yrs, Presentlyresiding at. 25839, Oakwood Knoll Drive, Katy, Foreign, United States of America- 77494 Permanent lndian address. 11-38/3, Mamidpally, KV Rangareddy,Behind Pahadishareef,Hyderabad, Telangana, lndia, 500005. ...PETITIONER AND 1. lncome Tax Officer, (lnt Taxn)- 1, Hyd, Aaykar Bhawan. Opposite LBStadium, Basheer Bagh. Hyderabad - 500004.Stadium, Basheer Bagh. Hyderabad - 500004. 2. Union of lndia, Ministry of Finance, Department of Revenue, Rep., by itsSecretary (Revenue), North Block - New Delhi - 1 10001.Secretary (Revenue), North Block - New Delhi - 1 10001. ...RESPONDENTS Petition under Anide 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to a) issue writ or direction or order mbre particularly in the nature of awrit of certioraricalling for the records and [quashing ]the lmpugned Order dated31.03.2023 and bearing DIN and Order No. ITBA/AST/F/148 N2O22-2311051793665('l) for the Assessment Yeat 2016-17, [passed ]by the ['lst]Respondent under sub-section(d) of Section l48A of the lncome Tax Act, [1961]as beirtg ilLegal, arbitrary, barred by limitation, in excess of [jurisdiction ]and [in]violation of principles of natural [juslice, ]and [pass ]such further or other orders asthis Honorable Court may deem fit and necessary in the interest of [justice. ][b)]issue writ or direction or order more [particularly ]in the nature of a writ of certioraricalling for the records and [quashing ]the lmpugned Notice dated 31.03.2023 [and] beanng D ll\.l anrj Notioe No. ITBA/AST/Sl148- 1/202223t105'l82:985(l)for theAssessrnent Yra il016-17, rssued by thc lst Resportdert Lrr. er iection 148 ofthe lncome, lr:x A ;t, 1961 as berng illegal, arbilra y l>ar erl b't ltm [jtation. ]inexcess of [jr ]ris,ir.. ro1 z rd in violation of principles oi nirtural [justice.] lA NO: ['l ]OF 2(t?: Petitron ur C€ r Section 15.1 CPC praying that ir tl-e r.irr;umstances statedin ther al'fid.:vrt fil )o in support of the petition, the Hig t CoJrt rnay be pleaseci togrant a stay of th3 operation of the lmpugned Orrler oate,l 31.03.2023 andbearing DIN ;rnc crrder No. ITBA/AST/F 1148A12022- 2311 C 5 [' ]79:t665( 1 ) for theAssessment Ye. r t2016-1 Z, issued by the 1st Respondent Llnder clause (d) ofSection 148 A o tire lncome Tax Act 1 961 , and conseque rtly in the interest ofjustice pendin,; c sposal of the above Wrrt Petrtion. lA NO: 2 OF 202 [i] Petition u dr-'r Section 151 CPC praying that in the tircunlstances statedin the affidavit fi ec in support of the petition, the High Courr may be pleased tostay the operati( n cf and consequently suspend all frrrther l)r,:)ce(,d ngs pursuantto the lmpugne [j ]Notice dated 31.03.2023 and bearirrg DIN irnd Notice No.ITBA/AST/S/148 1,2A22- 2311051823985('1 ) for the Assesrin ent Yea( 2016.17,issued by the 1s I Flespondent under Section 148 of the Inc)r0e lax Act, 1961 inthe interest of JU;ti,le pending disposal of the above V/rit Pe.itr)n. COUnSEI for the Pe,titioner : SRI M V SWAROOP FOR Ms. I\/IY TRI INDUKURU Counsel for the Respondent No.1: Ms. K MAMATA SC FOtl ll{COME TAXDEPARTMENTDEPARTMENTCounsel for the Respondent No.2 : SRI B MUKHERJEE REP SRI GADIPRAVEEN KUMAR DE []I.ITY ]SOLICITORGENERAL OF INDIAGENERAL OF INDIA The Court mad( the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAI BITUYAN ANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.l4OOl of 2023 ORDER: Per the Hon'ble the Ctvef Justice Ujjat Bhut)an) Heard Mr. M.V.Swaroop, learned counsel for the COUnSEI for the Pe,titioner : SRI M V SWAROOP FOR Ms. I\/IY TRI INDUKURU Counsel for the Respondent No.1: Ms. K MAMATA SC FOtl ll{COME TAXDEPARTMENTDEPARTMENTCounsel for the Respondent No.2 : SRI B MUKHERJEE REP SRI GADIPRAVEEN KUMAR DE []I.ITY ]SOLICITORGENERAL OF INDIAGENERAL OF INDIA The Court mad( the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAI BITUYAN ANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.l4OOl of 2023 ORDER: Per the Hon'ble the Ctvef Justice Ujjat Bhut)an) Heard Mr. M.V.Swaroop, learned counsel for the petitioner; Ms. K.Mamata Choudary, learned SeniorStanding Counsel, Income Tax Department, for respondentNo.1; and Mr. B.Mukherjee, learned counsel representingMr. Gadi Praveen Kumar, learned Deputy Solicitor Generalof India for respondent No.2.No.1; and Mr. B.Mukherjee, learned counsel representingMr. Gadi Praveen Kumar, learned Deputy Solicitor Generalof India for respondent No.2. 2. By filing this petition under Article 226 of theConstitution of India, petitioner has assailed legality andvalidity of the order dated 31.O3.2O23 passed byrespondent No.1 under Section 148A(d) of the Income TaxAct, 1961 (briefly, 'the Act' hereinafter) for the assessmentyear 2016-2017 as well as the notice dated 31.03.2023issued under Section 148 of the Act for the saidassessment year. 3. We mitr ntention '-hat tlrc lletitioner s lr-l i.-sscsse(luncler th,r P.ct. Petitioncr did not lile ar-r v I-etur: be [trg]alnon-residenL z s it is contendecl that no incomc [rva:,,; ]eitrne(lby the pet,it oner during the assessmerrt ,\re.'.t rlltderconsideratic,n 4. On 1 I .C 3 2023 respondent No. 1 issr- ed a r.rotjce tothe petitioner u nder Section 14BA(b) of the \cts1 a.-in1; thathe had rnl rrmation u,hich suggested thal ir comechargeable to tilx for the assessment [year ]201(t [.liO ][1 ]/ hadesc.Lped assc isment within the meaning of St:ctio n [147 ][of]the Act. Thr rletails of information were attacl-rt'd ,o thenotice as an lr nexure. It included amongst othe:ts s;ale ofimmovable p ['ooerty ]by the petitioner involving itn arnountof Rs.6B,7li,( 01.O0. Petitioner was callec upon to [show]cause as to u'h5' a notice under Section 148 ol tlre [Act]should not b,: rssued 5. It apDe rrs that petitioner had sought for {ifleer-r daysadclitron al inre to collate related irLform al.ion [and]dot:uments r:l':vant for submission of an [,--ff<:ct ][rrr: ]rrlply to the show cause notice. Taking the view that till 25.03.2023 no such reply\\.4 s filed, respondent No. 1passed the impugned order hotd ing that present is a fitcase for issue of notice under Section i48 of the Act for theassessment year 20 16-20 17 . 6. Learned counsel for the petitioner submits that on25.O3.2023 petitioner had submitted a reply onlinewherein she had contended that contrary to theinformation stated to be in possession of the assessingofficer, she did not sell arry immovable [property]whatsoever. It appeared to be a case of mistaken [identity.]No details were furnished by the District [Registrar ][of Ranga]Reddy District like a copy of the sale [deed ][or ][document]registration reference number etc., irom [which ][it ][could ][be]deduced whether the sale belonged [to ][the ][petitioner ][or not.]Without considering the reply, [respondent ][No'1 passed the]impugned order which is [not justil-red.] 7. Ms. K.Mamata Choudary, [learned Senior ][Standing]Counsel, however, has [referred ][to ][paragraph ][11 ][of ][the ][writ] II affidavii :rtlcl submits [tl-rat accordinq ]'"o [[hc ][or'''rr][ .l\ ][1'r-rne ][tl ][t]of tl'ic 1t,:Lr :ioller, [tlle ][rePlr]\\:ASupl,ratLe c ,rt'h [oll]27 .O3,2t)23 [tl ][,ough ][petitionr:r ][had ][sougl-rt ][l'cr ][tirnc ][t ][ill]25.O3.2t)2.3 After L e:Lring L e:Lring e:Lring learned [[counsel ][for ][th': ][par.s ]][[for ][th': ][par.s ]][[th': ][par.s ]][[par.s ]][[rtnd ][on]][[on]] 7. Ms. K.Mamata Choudary, [learned Senior ][Standing]Counsel, however, has [referred ][to ][paragraph ][11 ][of ][the ][writ] II affidavii :rtlcl submits [tl-rat accordinq ]'"o [[hc ][or'''rr][ .l\ ][1'r-rne ][tl ][t]of tl'ic 1t,:Lr :ioller, [tlle ][rePlr]\\:ASupl,ratLe c ,rt'h [oll]27 .O3,2t)23 [tl ][,ough ][petitionr:r ][had ][sougl-rt ][l'cr ][tirnc ][t ][ill]25.O3.2t)2.3 After L e:Lring L e:Lring e:Lring learned [[counsel ][for ][th': ][par.s ]][[for ][th': ][par.s ]][[th': ][par.s ]][[par.s ]][[rtnd ][on]][[on]] 8. After L e:Lring L e:Lring e:Lring learned [[counsel ][for ][th': ][par.s ]][[for ][th': ][par.s ]][[th': ][par.s ]][[par.s ]][[rtnd ][on]][[on]]due conside a:ion, [we ][are ][of ][the ][view ][that ][since pc ][itioncr]had filecl eL r:1:ly, [though ][two days ][after ][thc ][Linrr: ][r;or:ght ][1or]haC cxpirr:d but [belore passing ][of ][tl're ][imlltlg:r:rl ][or-cler' ][iI]u,ould lre [jl ]st zrnd [proper ]if [respondent ][No' ][1 ][t ][ak ][3s ][irlto]consideral-io r the reply [submitted ][by ][thc ][lrtrlit ][otrer ][and]thereafLer [pi ][rs ]l a fresh [order in ][accordancc ][with ][llur ]['] 9. Ordr:rr d accordinglY. I O. Cor-rse ltLetrtly. impugned [order d:rtcd ][l' ] [.t'3 2023]passed b,r . er;pondent No.1 under [Section ][1'1 ][3rrr(d' ][of ][the]Act as wr:1l as the notice [dated ][31 ][-O3.2C23 ][is ][sr-recl ][under]Section 1.18 o t the Act are [set aside.] 11. Lelre s;,ondent No.1 take on board [tile ][otrlirre ][reply]sttbmitLe<l rv the petitioner dated 25.0:].202!i [arrd ][after] giving arr opportunity of hearing to the petitioner, pass afresh order in accordance with iaw. 12. This disposes of the writ petition. Miscellaneous applications pending, if any, shallstand closed. However, there shall be no order as to costs.stand closed. However, there shall be no order as to costs. SDIAV.S. PADASSISTANT REGIS SECTIONFFICER //TRUE COPY// To,1. The lncome Tax Officer, [(lnt ][Taxn)- ][1 ][, ][Hyd, Aaykar ][Bhawan' Opposite ] StadiuiT, Basheer [Bagh ][Hyderabad - ][500004']1. The lncome Tax Officer, [(lnt ][Taxn)- ][1 ][, ][Hyd, Aaykar ][Bhawan' Opposite ] StadiuiT, Basheer [Bagh ][Hyderabad - ][500004'] z. in" s"iretrty [(Reven-ue),dnion ][of ][lndia, Ministry ][of ][Finance' Department ][of]Revenue, North [Block - ][New ][Delhi ][- ][1 ][10001]Revenue, North [Block - ][New ][Delhi ][- ][1 ][10001] 3. One CC to [Ms. MYTRI INDUKURU, ][Advocate ][ ] 4. One CC to [Ms. ] [MAMATA, Advocate. ] S. One CC to [SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR ][GENERAL']oF rNDlA.[oPUC]oF rNDlA.[oPUC] 6. Two CD CopiesSBLS\V HIGH COURT DATED:08 0612023 /IIlr.\.i [lllli ][?S3] ORDERWP.No.14tt01 of 2023 DISPOSIN 3 OF THE WRIT PETITIONWITHOUT COSTS