Wp/1409/2024 Of Mr. Venkata Subba Rao Karumanchi v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IVONDAY,THE TWENTY SECOND DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENTitTHE HONOURABLE SRIJUSTICE P.SAM KOSHYr, ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI W.P.Nos: 1380 AND 14Og OF 2024 W.P.NO: 1380 OL2IA Between: Mr.Davender Kumar Parakh, S/o. tr/r. lvlaalchand Parakh, [Aged ][60 ][years,]Occ. Business, H.No. 2- 21- 43, [Plot ][No. ][38, ][Venkat ][Reddy ][Colony, ][Sikh]Village, Secunderabad - 500 003, Telangana ...'ET.T'ONER AND 1. The Assistant Commissioner Of lncome [Tax, ][Circle ][6(1), ][Hyderabad' ][lT]Towers, 10- 2- 3, A.C. Guards, [Masab ][Tank, ][Hyderabad ][- ][500 ][004']Telangana.Towers, 10- 2- 3, A.C. Guards, [Masab ][Tank, ][Hyderabad ][- ][500 ][004']Telangana. 2. The Principal Commissioner Of lncome [Tax ]['1 ], [Hyderabad, ][lT, ][Towers, 10- ][2-]3, A.C. Guards, Masab Tank, [Hyderabad ][- ][500 004, ][Telangana']3, A.C. Guards, Masab Tank, [Hyderabad ][- ][500 004, ][Telangana'] 3. Assessment UnitJ,Income Tax [Department, National ][e- ][Assessment ][Center,]New Delhi, Room No. [401 ],2nd [Floor, ] [Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 oo3 New Delhi, Room No. [401 ],2nd [Floor, ] [Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 oo3 ...RESP.NDENTS 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 a Writ of Mandamus or any other appropriate [Writ, ][Order or]Direction, declaring a. the order [passed by ][the ][1 ][st ][Respondent, ][u/s ][14BA(d) ][of]the lncome Tax Act, 1961, dated 25.04.2023, [bearing ][DIN and ][Notice ][No.]ITBA/AST/F/148A12023- 24t1052323861 [(1), ][for ][the Assessment Year ][2019 ][- ][20]and b. the notice issued by the 1st [Respondent, ][u/s ][14B ][of ][the ][lncome Tax Act']1961, dated 25.04.2023, bearing [DIN and Notice No. ] 24t1052324186(1), for the Assessment [Year ][2019 ][- ][20 as ][arbitrary, ][illegal, ][bad ][in]law, void- ab- initio, violative of the [principles ][of ][natural ][justice, ][apart ][from ][being]violative of Articles [14,,i ]19(1Xg) [and ][265 ][of the ][constitution ][of ][lndia ][and ][Sec] 148A of the lncome Tax Act, 1961, and [to ][consequently ][set ][aside ][the ][same ][in]the interests of [justice] fA NO: 1 OF 2024 Petition under Section 151 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, ]including [any recovery, ][pursuant ][to the notice ][issued]bythe 1st Respondent, u/s 148 ofthe [lncome Tax ][Act, ][1961, ][dated ][25.04.2023']bearing DIN and Notice No. ITBA/AST/S/148-1t2O23- [2411052324186(1), ][for ][the]Assessment Year 2019''j 20, [pending disposal ][of the ][above ][Writ ][Petition] I i ilrl W.P. NO: 1409 OF 20241 Between: Mr. Venkata Subba Rao Karumanchi, S/o [Mr. ][K. ][Koteswara ][Rao, aged ][59]years, Occ.- Agriculture, H. No.- Flat No.- 202, Plot No.- 146, [Phase ][- ][3,]Kalyan Nagar, Hyderabad - 500 045, Telangana ...'ET'T'ONER AND 1. The lncome Tax Officer, Ward 3(1), [Hyderabad, Signature Towers, ][Sy. ].No [-]6(P) of Kondapur, Sv. No.- 37(P) of Kolhaguda, [Opposite Botanical ][Gardens,]Sbrilingampally ManOal, Ranga Reddy [District, ][Hyderabad ][- ][500 ][084,]Telangana.6(P) of Kondapur, Sv. No.- 37(P) of Kolhaguda, [Opposite Botanical ][Gardens,]Sbrilingampally ManOal, Ranga Reddy [District, ][Hyderabad ][- ][500 ][084,]Telangana.2. The Piincipal Commissioner of [lncome Tax, ][1, ][Hyderabad, ][lT ][Towers ]' [10-2-3,]A.C. Guarils, Masab Tank, Hyderabad [[- ]]500 [004, Telangana.]A.C. Guarils, Masab Tank, Hyderabad [[- ]]500 [004, Telangana.] ...'ET'T'ONER AND 1. The lncome Tax Officer, Ward 3(1), [Hyderabad, Signature Towers, ][Sy. ].No [-]6(P) of Kondapur, Sv. No.- 37(P) of Kolhaguda, [Opposite Botanical ][Gardens,]Sbrilingampally ManOal, Ranga Reddy [District, ][Hyderabad ][- ][500 ][084,]Telangana.6(P) of Kondapur, Sv. No.- 37(P) of Kolhaguda, [Opposite Botanical ][Gardens,]Sbrilingampally ManOal, Ranga Reddy [District, ][Hyderabad ][- ][500 ][084,]Telangana.2. The Piincipal Commissioner of [lncome Tax, ][1, ][Hyderabad, ][lT ][Towers ]' [10-2-3,]A.C. Guarils, Masab Tank, Hyderabad [[- ]]500 [004, Telangana.]A.C. Guarils, Masab Tank, Hyderabad [[- ]]500 [004, Telangana.] [[- ]]3. Assessment Unit,,.lncome Tlx [Department, National e-Assessment ][Centre,]New Delhi, Room No.- 401 , 2nd Fioor, [E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - [1 ]10 003....RESPONDENTSNew Delhi, Room No.- 401 , 2nd Fioor, [E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - [1 ]10 003....RESPONDENTS lri Petition under Article 226 of the Constitution [of ][lndia ][praying ][that in ][the]circumstances stated ifl the [affidavit ][filed ][therewith, ][the ][High Court may ][be]pleased to issue a Writ of Mandamus or any other appropriate [Writ, ][Order ][or]Direction, declaring- a. the order [passed by ][the ][1st ][Respondent, ][u/s ][148A(d) of]the lncome Tax Act, 1961, dated [3O.O3.2O23, ][bearing DIN ][and ][Notice ][No.-]|TBA/AST/F/148A12O22-23t1O51708092(1), [for the ][Assessment ][Year ][2016 ][- ][17]and b. the notice issued [by ][the ][1st Respondent, ][u/s ][14B ][of ][the ][lncome Tax ][Act,]1961 , dated 30.03.2023, bearing DIN [and Notice No.- ITBA/AST/S/148 ]-112022-2311051708339(1), for the Assessment [Year ][2016 ][- ][17 arbitrary, ][illegal, bad ][in]law, void-ab-initio, violative of the [principles ][of ][natural ].iustice [apart ][from ][being] violative of Articles 14, 19(1)(g) [and ][265 ][of the ][constitution ][of ][lndia and ][sec.]14BA of the lncome Tax Act, [1961, ][and consequently ][set ][aside the same in ][the]interests of [justice ]t : IANO:1OF 2024 Petition under section [151 ][cPC ][praying ][that ][in ][the ][circumstances ][stated]in the affidavit [filed ][in support of the petition, ][the ][High ][court ][may be ][pleased ][to]further [proceedings, ][including any recovery, ][pursuant to ][the ][notice ][issued]stay all uis 143 of the [lncome Tax ][Act, ][1961, ][dated ][3010312023, ][bearing ] [and ][Notice]No.-ITBA/ASTtst148_1t2o22.23t1051708339(1),fortheAssessmentYear20,l6- 17, pending disposal [of the ][above ][Writ ][Petition] counsel for the [Petitioner in both the ][w.P.No's.: ][sRl ][A. ][v' ][A. ][slvA ] Counsel for the [Respondents in both the ][W'P'No's: ] [J' ][V' ] (sc FoR INCOME TAX), The Court made [the ][following: ] i::l \ THE HON'BLE SRI JUSTICE [P.SAM ] AND THE HON'BLE SRI JUSTICE [N.TUKARAMJI] W.P.Nos.138O and [14O9 ][of2024] COMMON ORDER:0)et [Hon'ble ][Sri ][Justice P.SATI ][KosH]/)] When these matters are taken [up ][for ][hearing ][today, ][it ][has]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, [we ][are ][inclined ][to ][allow ][these ][Writ]Petitions in terms [of ]the [order ][passed ][in ][W.P.No.34493 ][of ][2023]decided on [27.I2.2O23 ][on ][similar ][terms.] 3. As a sequel, [miscellaneous ][applications pending ][if ][any ][in] these Writ Petitions, [shall ][stand closed' ][No ][order ][as ][to ][costs.] SD/- MOHD. SANAULLAH ANSARIASSISTANr€E9sTRAR//TRUE COPYIIVSECTION OFFICER To, When these matters are taken [up ][for ][hearing ][today, ][it ][has]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, [we ][are ][inclined ][to ][allow ][these ][Writ]Petitions in terms [of ]the [order ][passed ][in ][W.P.No.34493 ][of ][2023]decided on [27.I2.2O23 ][on ][similar ][terms.] 3. As a sequel, [miscellaneous ][applications pending ][if ][any ][in] these Writ Petitions, [shall ][stand closed' ][No ][order ][as ][to ][costs.] SD/- MOHD. SANAULLAH ANSARIASSISTANr€E9sTRAR//TRUE COPYIIVSECTION OFFICER To, IT1The i&"d"i6-''2--1, Assistant [Commissioner ][A.c. ][Guaids, ][Of ][lncome. ][Masab ][Tax, ][rank, ][Circle ][Hvderabad ][6(1 ][)' ][Hyderab^ad' ][- ][500 ][00]^4,iiTelanqana. 2i[5'p?iiiilo"r Conimissioner [Of ][tncome ][Tax ]['t, ][Hyderabad, lT Towers, ][10- ][2-]i:'A.b. ['c-;;As, ][Masao ][Tank, ][Hvderab4 ][- ][50.0 ][004' Telansana']i:'A.b. ['c-;;As, ][Masao ][Tank, ][Hvderab4 ][- ][50.0 ][004' Telansana']3ih; A.;GA;ntrlunit, [rnici|.n6 ][Tax ][Depadment' ][National ][e- ][Assessment]c"it"i."riJir'ijirrni, [C.i"rii ][lro.-+oi ][2nd'Floor, E- ][Ramp' ][Jawaharlal ][Nehru]Stadium, New [Delhi ][- ][110 003]c"it"i."riJir'ijirrni, [C.i"rii ][lro.-+oi ][2nd'Floor, E- ][Ramp' ][Jawaharlal ][Nehru]Stadium, New [Delhi ][- ][110 003]4il;cCU sirL [Aiv. ][A. ][slvA ][KARrI(EY.4r{qygcgte ][[ol^u-Q]^,]5. il;66 i" [sni. ][i.'u ][FnnSAo ][(sc ][FoR ][INCoME ][rAX) ][[oPUC]]6. Two CD [CoPies](Aiong with a copy [of this order ][W'P'NO ][34493 ][oI ][2023 ][to this order)]5. il;66 i" [sni. ][i.'u ][FnnSAo ][(sc ][FoR ][INCoME ][rAX) ][[oPUC]]6. Two CD [CoPies](Aiong with a copy [of this order ][W'P'NO ][34493 ][oI ][2023 ][to this order)] HIGH COURT DATED:2210112024 tI COMMON ORDER WP.Nos.1380 AND 1409 OF 2024 yt. STAI€q1 E FEB 202[,,'*D!-irl'; t).\: ; i ALLOWING BOTH THE WRIT PETITIONSWITHOUT COSTS THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.34493 OF 2023 ORDER:per.Flon'ble Si Justice P.SAM [KOSHY)] The instant Writ Petition has been [filed ]by [the] petitioner under Article 226 of the Constitution [of ][India]challenging the order issued under [Section ][148A(d) ][of ][the]Income Tax Act, 1961 [(for ]short, ["the ][Act") ][bearing ] No.ITBA/AST /F / L48A/2022-23 /ro42852t37 [(1), ][dated]26.04.2022 passed by respondent [No.1 ][for the ][assessment]year 2Ol8-19 and the consequent [notice ][under ][Section ][148]of the Act, dated [26.04.2022, ][bearing ] No.ITBA/AST / / t48-I / [2o22-2s ]/ [ro428ss160 ][(1).]2. One of the contentions that [the petitioner ][has ][raised]in the present Writ Petition [is ][that ][under ][the ][amended]provisions of the Act which carne [into ][effect ][from]Ol.O4.2O2l , the respondents, [while ][proceeding ][under]Section 148 of the [Act, ][were ][required to ][issue notice ][under]Section 148A and [provide ][an opportunity ][of hearing ][to ][the] assessee. As per the amended provision of law, theproceedings to be d.rawn are also in a faceless ma-nner. 3. Whereas, Iearned counsel for the petitionercontended that, in the instant case, regpening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in WP.No.25903 of 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjectionwas 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. assessee. As per the amended provision of law, theproceedings to be d.rawn are also in a faceless ma-nner. 3. Whereas, Iearned counsel for the petitionercontended that, in the instant case, regpening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in WP.No.25903 of 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjectionwas 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. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of PSK,J & NTR,J the same at [paragraph ][Nos.37 ][& ][38 ][which ][are reproduced] herein under: "37. The preliminary objection [raised bg ][the ][petitioner]is sustained and atl [these ]uit [petitions ][stands ][allou'ted]on this uery [jurisdictronal ][issue. ][Since ][the ][impugned]notices and o,rders [are ][getting ][qtashed ][on ][the ][point ][of]jurisdiction, u)e ore not inclined [to ][proceed ]further [and]-decide th-e other issues raised [by ][the ][petitioner ][uhich]sfands reserued to be [raised ][and ][contended ][in ][an]ap [p ]rop riate [p ][ro ][cee ][ding ][s. ]["] "38. Since [the ][Hon'ble ][Supreme Court ][had, in the ][case]of Ashish AgaruLa| [stpra, ][as ][a ][one-time ][measure]ixercising the [pouers ][under ][Article ][142 ][of ][the]Constitution of India, [permitted ][the ][Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]allouing the [petitions ][onlg on ][the ][procedural ]Jlau, [the]ight conferred on [the ][Reuenue ][utould remain ][reserued]ti proceed further [if ][theg ][so roant ]from [the ][stage ][of ][the]order of the Supreme [Court ][in ][the ][case ][of ][Ashish]Agarutal, 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,\I Ab NTR'\,W.P.No.34493 ol 2023 envisaged at paragraph Nos.37 & 38 of the said [order]passed in the batch of writ petitions. No qrder as to costs.if Consequently, miscellaneous petitions pending, any,shall stand closed. P.SAM KOSrrY, J Date'. 27.12.2023TJMR N. TUI(ARAMJI, J