Wp/14658/2023 Of Bharathi Nandam v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 14658 OF 2023 Between: Bharathi Nandam, Wo. Bhuwaneshwar Prasad N, Age 60 [years, ]H.No.21-106/38, Vivekananda NR, P and T Colony, Gaddiannaram, Hyderabad,Telangana-500060' ...pETrroNER AND 1. The lncome Tax Officer, Ward 9(1), lTTowers, AC Guards, Masab Tank,Hyderabad, Telangana- 500004.Hyderabad, Telangana- 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003.Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the notice issued u/s 148 on dt. 11.04.2022vide DIN no. ITBtuAST /S /148 112022- 2311042689384 (1) along with Order u/s148A(d) dt.08.04.2022 passed by the 1st Respondent for A.Y. 2015-16, videDocument ldentification No.(DlN) ITBA/AST/F/148N2O22-2311O426584O2(1), asvoid, illegal, and contrary to the Provisions of lncometax Act and contrary to thePrinciples of Natural Justice. lA NO: 1 OF 2023 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 [pursuant ]to the [notice issued ][uis ][148 ][on ][dt. ][11.04.2022]vide DIN no. ITBA /AST IS l14B 112022'2311042689384 [(1)along ][with ][Order ][u/s]14SA(d) dl. 08.04.2022 [passed ]by the 1st [Respondent ][for A.Y. ][2015-16, ][vide]Document ldentification No. [(DlN) ]ITBA/ [ASTi ][Fl148A ][12022-23 11042658402(1).] Counsel for the Petitioner: Counsel for the Respondents: SRI J.V.PRASAD, The Court made the following: THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJIVI.P. No.14658 of2o23 ORI)ER: per ffo n'ble Sn Justice P.SAM KOSHr) When the matter is taken up for hearing today, it has been informed by the pafties that an identical writ petition i.e.,W.P.no.301 53 of 2023 has already been allowed and disposed of videorder dated 30.10.2023.W.P.no.301 53 of 2023 has already been allowed and disposed of videorder dated 30.10.2023. 2. In view of the fact that the identical matter has already beenallowed by this Court, we are inclined to allow the instant writ petitionalso, in terms of the order passed in W.P.No.30 I 53 of 2023 decided on30.10.2023 on similar terms 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- MOHD. SANAULLAH ASSlSTANLREGISTRAR//TRUE COPY// qoSECTION OFFICER To1. The lncome Tax Officer, [Ward ][9(1), ][lTTowers, AC ][Guards, ][Masab Tank,]Hvderabad. Telanoana- 500004.z i6e [prlncio'al ]ChieI Commissioner [of ][lncome Tax ] [and ][TS, ][1Oth ][Floor, C-]Block, l.T.'Towers, [10-2-3, A.C. ][Guards, ][Hyderabad-500004.]3. - The Assessment [Unit, ][lncome ][Tax ][Department, National Faceless].Finance, Rsiessment Centre, Delhi, Ministry of Room No. 4O1 , znd Floor, E-Ramo. Jawaharlal Nehru Stadium, [Delhi-1 ][10003.]4 one'cc to sRt DUNDU MANMOHAN, [Advocate ][oPUc] 5. One CC to SRI [J.V.PRASAD, ] 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- MOHD. SANAULLAH ASSlSTANLREGISTRAR//TRUE COPY// qoSECTION OFFICER To1. The lncome Tax Officer, [Ward ][9(1), ][lTTowers, AC ][Guards, ][Masab Tank,]Hvderabad. Telanoana- 500004.z i6e [prlncio'al ]ChieI Commissioner [of ][lncome Tax ] [and ][TS, ][1Oth ][Floor, C-]Block, l.T.'Towers, [10-2-3, A.C. ][Guards, ][Hyderabad-500004.]3. - The Assessment [Unit, ][lncome ][Tax ][Department, National Faceless].Finance, Rsiessment Centre, Delhi, Ministry of Room No. 4O1 , znd Floor, E-Ramo. Jawaharlal Nehru Stadium, [Delhi-1 ][10003.]4 one'cc to sRt DUNDU MANMOHAN, [Advocate ][oPUc] 5. One CC to SRI [J.V.PRASAD, ] 6. Two CD Copies(Along witli a copy of the order dated 30.10.2023, [passed ][by ][this ][court ][in]W.P.No.30153 ol 2023 to [this ][order)]PSK. GJP HIGH COURT DATED:0811112023 ORDER WP.No.14658 of 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS. ^L/ -L)\ 91AT [E]oq>f,ot^, [Nt\][ T'Iil]ltorIDEsP{