Wp/142/2024 Of M/S Suvarnabhoomi Developers Private Limited v. Assessment Unit, Income Tax Department

Petition ,nd"l- hli"t" 226 of the Constitution of lndia praying that in thecircumstances stated ih the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring thd Assessment Order [passed ]by the 1st Respondenl, u/s147 rtw Sec. 1448 of tl6 lncome Tax Act, 1961 , dated 16.05.2023, bearing DlN.ITBA/AST/S/14712023-2411052885835(1), for the Assessment Year 2O13 - 14, asarbitrary, illegal, barr6dfby limitation, bad in law, void- ab- initio, violative of ther principles of natural [jrlstice, ]apart from being violative of Artictes 14, 19(1)(g) andi265 of the Constitutidhlot lndia and Sec 148A of [the ][lncome ]Tax Act, 1961, andI consequently set [asidtfthe ][same ][in ][the interests ][of ][justice.] rf 1llA NO: 1OF 2024 Petition under[[,.^,,,CPC praying that in the circumstances statedin the affidavit filed id dLpport of the petition, the High Court may be pleased tostay all further proceddihgs, including any recovery, [pursuant ]to the AssessmentOrder passed by the il $ Respondent, uls 147 r/w Sec. 1448 o' the lncome TaxAct, 1961, datedlfl'16.05.2023, bearing DlN. ITBA/.AST/S/14712023-in the affidavit filed id dLpport of the petition, the High Court may be pleased tostay all further proceddihgs, including any recovery, [pursuant ]to the AssessmentOrder passed by the il $ Respondent, uls 147 r/w Sec. 1448 o' the lncome TaxAct, 1961, datedlfl'16.05.2023, bearing DlN. ITBA/.AST/S/14712023-24t1O52885835(t ), fol the Assessment Year 2013 - 14, pendin3 disposal of theabove Writ Petition, I Iabove Writ Petition, I I Counsbl to, tt petitliler: SRI A.v.A. SlvA KARTIKEYA" Counsel for. tn" n"=ptlAentsr Ms. B. SAPNA REDDY, Jr. SC for INCOME TAX ,The Court made the lo,iow,nn, ORDER l I THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.142 OF 2024 ORDER:/per Hon'ble Si Justice P.SAM KOSHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel forthe petitioner and Ms. B. Sapna Reddy, learned juniorStanding Counsel for Income Tax appearing for therespondents. Perused the entire record. 2. The instant Writ Petition has been Iiled challenging the Assessment Order passed by respondent No.l underSections 147 read with Section l44B of the Income TaxAct, 196l (hereinafter referred to as "the Act") dated16.O5.2023 for the Assessment Year 2Ol3-14. 3. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which carne into effect fromO1.O4.2O2L, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner.Whereas, it tras been contended by the petitioner that inthe instant case, reopening has been initiated by theJurisdictionai Assessing Ofhcer. In respect of the saidobjection that the petitioner had raised, he reliecl upon therecent batch of writ petitions decided by this very Bench on14.09.2023 vide W.P.No.259O3 of 2022 and batch to thelimited extent. 4. Learned counsel for the Department would notdispute of having decided the said objection in theaforesaid batch matters. However, learned counselsubmits that zrpart from the aforesaid objection, there havebeen other valious objections also which the petitioner hasraised in the vrrit petition. 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 take n note ofthe same at p:rragraph Nos.37 & 38 which are reproducedherein under: II 4. Learned counsel for the Department would notdispute of having decided the said objection in theaforesaid batch matters. However, learned counselsubmits that zrpart from the aforesaid objection, there havebeen other valious objections also which the petitioner hasraised in the vrrit petition. 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 take n note ofthe same at p:rragraph Nos.37 & 38 which are reproducedherein under: II "37. TIE preliminary objection raised by the petitioner.iqsusfained and all these tuit petitions sfands allowedoh tmt uery [juisdictionat ]issie. Since tte impugnediotices and orders are [getting quashed ]on tLw [point ]ofjuisdiction, u)e are not inclined to proceed further anddecide the other issues raised bg the petitioner whichstands reserued to be raised and contended in an"appropiote proceeding s. "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Agaruta| supra, as a one-time measureexercising the pouters under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder tle substituted prouisions, and this Courtallowing the petitions only on tte procedural flaw, theright confened on the Reuenue would remain reseruedto proceed further if tleg so utant from the stage of theorder of the Supreme Court in the case of AshishAgaruLal, supra." 6. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable.As has been held by this Bench in the aJoresaid batchmatters, the rights of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 38 of the said orderpassed in the said batch of writ p€titions. No order as to I Consequently, miscellaneous petitions [[pt:nding, ]][[if]] costsConsequently, miscellaneous petitions [[pt:nding, ]][[if]]any, shall stand closed.\SD/-Ei. SARASWATHIASSISTANTEGIS//TRUE COPY//SEN OFFICERTo,'1 . Assessment UJ,J".",""Tax Department, National e- Assessment Center,New Delhi, RoomNo.401, [2nd Floor, E- ][Ramp, ]Jawaharlal [Nehru ]Stadium,New Delhi - 110 0b3.2. The Assistant Cbrtmissioner of lncome Tax, Circle 3(1), Hyderabad,Signature Towe{Opp. Botanical Gardens, Sy. No. 6(P) of Kondapur, Sy.No. 37(P) of Kothdguda, Serilingampally Mandal, Kondapur, llyderabad - 500.. ?fll Jn",l??9iEJilhi..ion", or tncome rax - 1 , Hyderabad, l. r. rowers, ['10-]2-3, AC Guardsf Hyderabad - 500 004, Telangana.4. The Central Bodrd of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - I 10 001 .5. One CCto SRI A.V.A. SIVA KARTIKEYA, Advocate 6. One CC7. Two CDBNSBw IHIGH COURTDATED:0410112 24 ORDERWP.No.142 of24 ALLOWINGWRIT PETITIONWITHOUT COSTS{^*/r\b\@ [c,s*]G* eSTTE1qoI$ [rtB ][2$2r].>.A.,([*].-1[s\