Wp/149/2024 Of Primary Agriculture Co-Op Credit Society Limited v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANOTHE HONOURABLE SRI JUSTICE N.TUKARAMJI :149OF N2 RITTITION N Between: Primary Agriculture Coop Credit Society Limited, Chandoor, ['l-8 ]Cfiandur(Village), Vami (Mandal), Nizamabad-503206. Rep. by its Chief ExpcutiveOfficer, Sri Yerraposani Bhumaiah, S/o. Sri Yerraposani Chinna Sailu. ...PETITIONER AND 1. The lnmme Tax fficer, Ward - 1 , 6-2-15613, Subhash Nagar, Nizamabad -503002.503002. 2. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No.4Ol, 2nd Floor, E-Ramp,Jawaharlal Nehru stadium' Delhi-1 10003 Department, Ministry of Finance, Room No.4Ol, 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 pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.23.O3.2O23 with DIN and Notice Nlo. ITBA/AST/F/148N2O22-MANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.23.O3.2O23 with DIN and Notice Nlo. ITBA/AST/F/148N2O22-2311051201654(1) and the notice daled 23.03.2023 issued under section 148 ofthe Act with DIN and Notice No.|TBA/AST/S/148 112022-2311051204239(1) tot theassessrnent yeat 2016-17, as being illegal, arbitrary and passed in gross violationof principles of natural [justice ]without application of mind, and consequently setaside the same.the Act with DIN and Notice No.|TBA/AST/S/148 112022-2311051204239(1) tot theassessrnent yeat 2016-17, as being illegal, arbitrary and passed in gross violationof principles of natural [justice ]without application of mind, and consequently setaside the same. IANO:1OF 2O24 Petition under Section 1 51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,d1.23.03.2O23 for the assessment year 2016-17 with DIN and NoticeNo.ITBA/AST/S1148_112022-2311051204239(1)and att consequentiat proceedingsthereto. Counsel for the Petitioner: SRI A.V.RAGHU RAMCounsel for the Respondents: SRI SUNDARI R PISUPATI, Sr SC for lncome Tax Dept The Court made the following: ORDER -7 THE HON'BLE SRI WSTICE P.SAIVI KOSHY AND THE HOI{'BLE SRI JUSTICE N.TT'KARAMJI WRIT PETITION No.149 of 2o24 ORI)ER: /per I{o n'ble Si Justice P.SA.LI KOSHY) Today, when the matter is taken up for hearing, it hasbeen informed by the parties that an identical writ petition i.e.,W.P.No.34493 of 2023 has already been allowed and disposedof uide order dated 27.12.2023. 2. In view of the fact that the identical matter has alreadybeen allowed by this Court, this Writ Petition also standsallowed in terms of the order passed in W.P.No.34493 of 2023decided on 27.72.2023 on similar terms. As a sequel, miscellaneous applications pending, if any, in this writ petition, shall stand closed. No order as to costs. SD/. MOHD. SANAULLAH ANSARIASSISTANT REGIS//TRUE COPY//SECTIOFFICER To1 . The lncome Tax Officer, Ward - 1 , 6-2-1 56/3, Subhash Nagar, Nizamabad -503002. 2. Assessment Unit, National Fac€less Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 0033. One CC to SRI A.V.RAGHU RAM, Advocate 4. One CC to SRI SUNDARI R PISUPATI, Sr SC for lncorne Tax Dept 5. Two CD Copies(Along with a copy of the order, dated 27.12.2023, passd by this courtin W.P.No.34493 of m23 to this order) \ HIGH COURT DATE D :04 10112024 ORDERWP.No.149 of 2024 As a sequel, miscellaneous applications pending, if any, in this writ petition, shall stand closed. No order as to costs. SD/. MOHD. SANAULLAH ANSARIASSISTANT REGIS//TRUE COPY//SECTIOFFICER To1 . The lncome Tax Officer, Ward - 1 , 6-2-1 56/3, Subhash Nagar, Nizamabad -503002. 2. Assessment Unit, National Fac€less Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 0033. One CC to SRI A.V.RAGHU RAM, Advocate 4. One CC to SRI SUNDARI R PISUPATI, Sr SC for lncorne Tax Dept 5. Two CD Copies(Along with a copy of the order, dated 27.12.2023, passd by this courtin W.P.No.34493 of m23 to this order) \ HIGH COURT DATE D :04 10112024 ORDERWP.No.149 of 2024 l/^/.'"ritlE [I\;$]i,li [?]..''r.. \\'4.'\ktl.t"' ttt,,). ALLOWING THE WRIT PETITIONWITHOUT COSTS. wv4 .:i. THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.34493 0F 2023 QRpEB:perHon'ble [Si ]Justice P.SAM KOSHY] The instant Writ Petition has been filed Writ Petition has been filed Petition has been filed has been filed been filed filed theby The instant Writ Petition has been filed Writ Petition has been filed Petition has been filed has been filed been filed filed the, by petitioner under Articl e 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, 1961 (for short, "the Act") bearing DINNo.ITBA/AST /F /148A12022-23 / 1o428s2137 (t), dated26.04.2022 passed by respondent No.l for the assessmentyear 2018-19 and the consequent notice under Section l4gof the Act, dated 26.04.2022, bearing DINNo.ITBA/AST / s / 148_t / 2022-23 / to428ss I 60 ( I ).2. 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 fromOL.O4.2O2|, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to the assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner Whereas, learned counsel counsel for the petitioner 3. Whereas, learned counsel counsel 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.25903 of 2022 &batch, dated L4.O9.2023 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 saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesa.id 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 the same at [paragraph ][Nos.37 ][& ][38 ][which ][are reproduced] he rein under: '37. The preliminary objection rabed bg the petitioneris sustained and all these writ [petifdons ]sfands [olloued]on this uery [juri-sdbtional ]issue. Since the [impugned]notices and orders are [getting ][quashed ]on the [point ][of]jurisdbtion, uE are not inclined to proceed further anddeci.de the other issues rai.sed by the [petitianer ][which]sfands reserued to be rai.sed and contended in [an]ap p rop riate [p ][roce ][e ]ding [s. ]" 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 the same at [paragraph ][Nos.37 ][& ][38 ][which ][are reproduced] he rein under: '37. The preliminary objection rabed bg the petitioneris sustained and all these writ [petifdons ]sfands [olloued]on this uery [juri-sdbtional ]issue. Since the [impugned]notices and orders are [getting ][quashed ]on the [point ][of]jurisdbtion, uE are not inclined to proceed further anddeci.de the other issues rai.sed by the [petitianer ][which]sfands reserued to be rai.sed and contended in [an]ap p rop riate [p ][roce ][e ]ding [s. ]" "38. Since the Hon'ble Supreme [Court ][had, ][in ][the ][co.se]of Ashi.sh Agaru-tal, supra, a.s a [one-time ][measure]exercising the pou.ters under Article [1 ][4 ][2 of ][the]Constitution of Indin, [permitted ]the [Reuenue ][to ][proceed]under the substituted [proui.sions, ][and ][thi.s ][Court]atlowing the petitions only [on ][the ][procedural ]Jlaw, [the]right anfened on the Reuenue unuld [remain ][reserued]to proceed further if they [so ][want ]from [the stage ][of ][the]order of the Supreme [Court ][in ][the ][case ][of ][Ashi-s'h]Agarwal, supra." 6. In view of the sarne, we [are ][inclined ][to ][a-Ilow ][the]present writ petition also on similar [terms. ][Accordingly, ][the]present Writ Petition stalds 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] envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costspassed in the batch of writ petitions. No order as to costsConsequently, miscellaleous petitions pending, if any,shall stand closed.shall stand closed. P.SAM KOSHY, J Date: 27.12.2023TJMR N. TUKARAMJI, J