Wp/1661/2024 Of Mohammed Abdul Moid v. Income Tax Officer

HIGH COURT FOR (SPecial Original Jurisdiction) WEDNESDAY, THE TWO THOUSAND PRESENT THE HONOURABLE [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] 1673 1675 and1727 WRIT PETITION [NOs: ][1661] WRIT PETITIO N [NO:][ 1661 ][0F ][2024] Between: Mohammed AbdulMoid, Aged [5]9 vears. S/o Mohammed [Sardar,]B-1-2991114/A, HAMRA ColonY,T6lichowki, Hyderabad, [Telangana]500008. ...PETITIONER AND1lncome Tax Officer, [Ward ]['1 ][4( ][1 ]), [lT ][Tower' ] [Guards' ][Masab ][Tank']Hyderabad, [Telangana - 500004]1lncome Tax Officer, [Ward ]['1 ][4( ][1 ]), [lT ][Tower' ] [Guards' ][Masab ][Tank']Hyderabad, [Telangana - 500004] 2The Princioal Chief [Commissioner ][of ][lncome Tax ] [and ][TS' ][1oth Floor' ] aioii, i.r. lowers, [to-z-a, ][A.C ][Guards, ][Hvderabad-500004]aioii, i.r. lowers, [to-z-a, ][A.C ][Guards, ][Hvderabad-500004] 3. " The nii".trLni Assessment C"ntt", [Unit, ]Oetni, [lncome ]H,/tinistrv of [Tax ]Finance, Room [Department' ]No' [National ]4O1'2nd [. ][Faceless]Floor' E-Rimp, Jawanarlal [Nehru ][Stadium, ][Delhi-110003]Rimp, Jawanarlal [Nehru ][Stadium, ][Delhi-110003] ...RESPONDENTS Petition under [Article ][226 ][of ][lhe constitution ][of ][lndia ][praying ][that in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High Court may ][be]pleasedtoissueawrit,orderordirection,moreparticularlyoneinthenatureofWrit of Mandamus, [declaring ][the ][impugned ][order ][dt ][lTlO3l2O23 ][passed ][u/s]14BA(d)oftheActvideDlNNo.ITBA/ASTlFt14BN2o22.23l1050870054(,1)andtheconsequentialnoticeu/s,l48dt.17to3t2o23videDlNNo.ITBA/AST/S/148112022-2311050870229(1), [for ][A.Y ][2016-17' issued ][by the ][JAO(1st ][respondent)]instead of FAO(3rd [respondent), ][as void, illegal' ][and contrary ][to ][the ][provisions ][of]lncome-tax Act and [contrary to ][the ][Principles ][of ][Natural Justice'] lA NO: ['f ]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 pursuant ]to [the ][notice ][u/s ][148 ][dt. ][1710312023 ][of ][the ][Act]vide ITBA/AST/S/1 [4 ]B-] 12022-2311050870229( [1 ]) issued by the 1 stRespondent(JAO) for A.Y. 2016-17 [instead ][of ][3rd respondent(FAO) ][and ][may ][pass]such other order(s) as [the ][Hon'ble ][court ][deems ][fit ][and proper in ][the ][interests ][of]substantial [justice, ]as otherwise [the ][petitioner would be put ][to ][irreparable ][loss ][and]severe injury. Counsel for the Petitioner: Counsel for the Respondents: SRI [J.V.PRASAD, SC ] WRIT PETITION NO: 1673 OF 2024 Between: Ranga Reddy Pathi, aged 70 [years, ]S/o [Linga Reddy Pathi, 35-5-28' ][Subash]Road Laxmiriagar, BeSide Old Gramapanchayat, [Hanamkonda, Telangana ][-]506009 ...PETITIONER AND 1lncome Tax Officer, [\Nard ]2, Karimnagar, lncome [Tax ][Office, ][Aayakar]Bhavan, Near Natraj Theatre, Karimnagar, Andhra [Pradesh, ][505001]Bhavan, Near Natraj Theatre, Karimnagar, Andhra [Pradesh, ][505001] 2. The Principal Chief Commissioner of lncome [Tax, ] [and ][TS, ]['1Oth ][Floor, ] 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 ][Faceless]Assessment Centre, Delhi, Ministry of Finance, [Room ][No. ][4O1 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003]Assessment Centre, Delhi, Ministry of Finance, [Room ][No. ][4O1 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003] ...RESPONDENTS ...PETITIONER AND 1lncome Tax Officer, [\Nard ]2, Karimnagar, lncome [Tax ][Office, ][Aayakar]Bhavan, Near Natraj Theatre, Karimnagar, Andhra [Pradesh, ][505001]Bhavan, Near Natraj Theatre, Karimnagar, Andhra [Pradesh, ][505001] 2. The Principal Chief Commissioner of lncome [Tax, ] [and ][TS, ]['1Oth ][Floor, ] 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 ][Faceless]Assessment Centre, Delhi, Ministry of Finance, [Room ][No. ][4O1 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003]Assessment Centre, Delhi, Ministry of Finance, [Room ][No. ][4O1 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003] ...RESPONDENTS Petition under Article 226 of lhe Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court may ][be]pleased to issue a writ, order or direction, more [particularly ]one [in ][the ][nalure of]Writ of Mandamus, declaring the impugned order dt. 07.04.2022 [for A.Y. ][2015-16]passed u/s 148A(d) of the Act vide DIN No. ITBA/AST/F/148412022-2311042617954('l ) and the consequential notice u/s [148 dt. ][07.O4.2022 ][vide ] No. ITBA/AST/S/148 112022-2311042646928(1), issued [by the ][JAO(1st] of [FAO(3rd ][respondent), ][as void' ][illegal, and ][contrary ][to ][the]respondent) instead provisions of lncome-tax Act and contrary to [the Principles ][of ][Natural ][Justice.] lA 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 pursuant ][to the ][notice ][u/s 148 dl. ][07.04.2022 ][vide ] [No.]tTBtuAST/S/148_112022- [23t1042646928(1 ]) [issued by ][the ][1st ][Respondent(JAO)]for A.Y. 2015-16 [instead ][of ][3rd ][respondent(FAo) ][and ][may pass such ][other]order(s) as the [Hon'ble Court deems ][fit ][and proper in ][the ][interests ][of ][substantial]justice, as otherwise the [petitioner ]would [be ][put ]to [irreparable loss ][and ][severe]injury. Counsel for the Petitioner: Counsel for the [Respondents: ] [J.V.PRASAD, ] WRIT PETITION [NO: ][1675 ] Between: PACS Shamshabad, [# ][B-72, ][Shamshabad, ][Rangareddy, ][Telangana ][- ][501218]Represented by Secretary, [Rachamallu Arjun.] ...PETITIONER AND 1lncome Tax Officer, [Ward 8(1), Signature Towers' ][Sy' ][No' ][6(P) ][of ][Kondapur']Opp. [gotnicaLCardens, ][Sedihlam[ally, ][Hyderabad, Telangana ][- ][500084']Opp. [gotnicaLCardens, ][Sedihlam[ally, ][Hyderabad, Telangana ][- ][500084'] 2The Princioal Chief Commissioner [of ][lncome Tax, ] [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']'1,TheAssessmentUnit,lncomeTaxDepartment,.Ng-tional.Facelessnsi".s''iient Centie, [Oetf,i, Ministry ][of ][Finance, Room ][No ][4o1,Znd ][Floor' ] Ramp, Jawaharlal Nehru [Stadium, ][Delhi-1 ][10003']TheAssessmentUnit,lncomeTaxDepartment,.Ng-tional.Facelessnsi".s''iient Centie, [Oetf,i, Ministry ][of ][Finance, Room ][No ][4o1,Znd ][Floor' ] Ramp, Jawaharlal Nehru [Stadium, ][Delhi-1 ][10003'] ...RESPONDENTS 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, order [or ][direction, more ][particularly ][one ][in ][the ][nature ][of]writ of Mandamus, [declaring the ][impugned order ][dt. ][29.O3.2023 ][for ][A.Y. ][2016-17]passedu/s148A(d)oftheActvideDlNNo'ITBA/AST/F/I48N2022. ...RESPONDENTS 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, order [or ][direction, more ][particularly ][one ][in ][the ][nature ][of]writ of Mandamus, [declaring the ][impugned order ][dt. ][29.O3.2023 ][for ][A.Y. ][2016-17]passedu/s148A(d)oftheActvideDlNNo'ITBA/AST/F/I48N2022. and the [consequential notice ][u/s ][148 ][dt. ][30.03.2023 vide ] 2311051593190(1) No. ITBA/AST/S/148-112O22-23t1051718483(1), [issued ][bv the ][JAO(1st]respondent) instead of [FAO(3rd ][respondent), ][as ][void, illegal, and contrary to ][the]provisions of lncometax Act and contrary to the Principles [of ][Natural ][Justice.] lA 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 pursuant ][to the ][notice ][u/s ][148 ][dt. ][30.03.2023 ][vide ] [No.]tTBtuAST/S/1 [48 ]_1 [t2022-231 ][1051 ][71 ][S4B3(1 ]) [issued ][by ][the ][1 ][st ][Respondent(JAO)]for A.Y. 2016-17 instead of [3rd ][responden(FAO), ][and ][may pass such ][other]orde(s) as the Hon'ble [court ][deems ][fit ][and proper in ][the ][interests ][of ][substantial]justice, as otherwise the Petitioner would be [put ]to irreparable loss [and ][severe]injury. Counsel for the Petitioner: Counsel for the Respondents: [J.V.PRASAD, ] WRIT PETITION NO: 1727 OF 2024 Between: Raiini Veqa, D/o. Mutyala Venkat [Rao, ][Aged. ][47 Yrs' ][Occ. ][Business, ][H.No]54iA, Ja-yalakshmi Nagar, [Ramachandrapuram, ][Beeramguda, ][Medak,]502032. ...PETITIONER AND 1.The lncome Tax Officer, Ward ['1 ], [Sangareddy, Telangana State.] 2.The Principal Chief Commissioner Of [lncome ][Tax ][Telangan, ]{F^^llHyderabad, lT Towers, AC [Guards, ][Masab ][Tank, ][Hyderabad ]- [500028']Telangana.Hyderabad, lT Towers, AC [Guards, ][Masab ][Tank, ][Hyderabad ]- [500028']Telangana.3.The Central Board Of Direct [Taxes, ][Represented ][By ][lts ][Chairman,]Department Of Revenue, Ministry Of [F, ][Government ][of ][lndia, ][Secretariat]Buildings, New DelhiDepartment Of Revenue, Ministry Of [F, ][Government ][of ][lndia, ][Secretariat]Buildings, New Delhi4.The National Faceless Assessment [Center, lncome ][Tax ][Department' ][New]DelhiDelhi5.The Union Of lndia, Represented By lts [Secretary ][To ][The ][Government,]Department of Revenue, Ministry [of ][Finance, New ][Delhi-1 10001 ][.]Department of Revenue, Ministry [of ][Finance, New ][Delhi-1 10001 ][.] ...RESPONDENTS Petition under Article 226 [of ][the ][constitution ][of ][tndia ][praying ][that in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an appropriate writ, [order or direction more particularly one ][in ][the]nature of writ of [Mandamus ][or ][any other ][appropriate ][writ, ][order, ][or ][Direction,]declaring the order [passed ][by ][the 4th ][respondent ][(National Faceless ] Assessment centre) [completed ][the ][assessment ] ['1 ][47 ][r.w.s ][144 ][read ][with]section 144-B [of ][the ][lncome Tax ][Act, ][1961 ][vide ] [and Notice No.dated ][13-12-]2023. tn DIN [no ] [/AST/Si1 ][47t2O23- ][2411058712630(1)for ][the ][Assessment]year 2018-19 determining the total income of Rs. 1,31,22,0391 [as arbitrary, ][illegal,]bad in law, [without ][jurisdiction, void-ab-initio, ][violative ][of ][the ][principles ][of ][natural]justice 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'] IA NO: 1 OF 2024 IA 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]suspend the order [Under ][U/s ][147 ][r.w.s ][144 ][rcad ][with ][section 144-8 ][o'f ][the ][lncome]Tax Act, 1961 [vide ] [and ][Notice]No.dated 13-12-2023., [ln]DIN nofor the Assessment [Year]2018-19tTBA/AST/S/1 [47 ][12023-241 ][10587 ][1 ][2630(1 ][)]determining [the ][total ][income ][of ][Rs.1 ][,31 ][,22,0391-, ][including ][any ][recovery, ][under]order Demand [notice ][u/s ][156 0f ][the ][lncome Tax ][act ][1961 ][, ][vide ] [and Notice ][No.]|TBA/AST/Si1 [5 ][6t2)23-24t ][10587 ][12679(1 ]) [for ][the ][Assessment ][Year ][201 ][8-1 ][9 ][and]notice Under section [148-A, ][(d) ][D1.11-O4.2022, ][ITBA/AST/F1148-Al2O22-]23t1042691526(1)andnoticeundersectionl4SinDlNandNoticeNo.ITBA/AST/S/148_1t2022-23t1042700195(1) [dated ][11-04-2O22for the Assessment]Year 2018-1 9, [pending disposal ][of ][the ][above ][Writ ][Petition'] Counsel for the [Petitioner: ] Counsel for [the Respondent ][No.l, ][2 ][& ][4: ] [J'V'PRASAD']SC FOR INCOME Counsel for [the Respondent ][No.3 ][& ][5: ] [GADI PRAVEEN KUMAR']DEPUTY SOLICITOR The Court [made the ][following: ] \ THE HON'BLE SRI JUSTICE P.SAM KOSI{Y AND THE HON'BLE SRI JUSTICE N.TUKARAMJI III.P.Nos. 16611673 1675 and L727 of2024 COMMON ORDER: (per Hon'ble Sn Justice P.SAM KOSHY) When these matters are taken up for hearing today, it hasbeen informed by the parties that an identical Writ Petition i.e.,W.P.No.34493 of 2023 has already been allowed and disposed ofuide order, dated 27.12.2023 2. In view of the fact that the identical matter has already beenallowed by this Court, we are inclined to allow these WritPetitions in terms of the order passed in W.P.No.34493 of 2023decided on 27.12.2023 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/- G. SIREESHAASSISTANT REGJ}-RAR //TRUE GOPY// SECTION OFFICER To,1. The Secretary to .The. Go_vernment, Department of Revenue, Ministry ofFinance, New Delhi, Union Of lndia-11000i.1. The Secretary to .The. Go_vernment, Department of Revenue, Ministry ofFinance, New Delhi, Union Of lndia-11000i. 2. The lncome Tax Officer, Ward 14(1), lT Tower, AC Guards, Masab Tank,Hyderabad, Telangana - 500004.Hyderabad, Telangana - 500004. 3. The lncome Tax Officer, Ward 2, Karimnaqar, lncome Tax Office. AavakarBhavan, Near Natraj Theatre, Karimnagar, A-ndhra [pradesh, ]SOSOOl:Bhavan, Near Natraj Theatre, Karimnagar, A-ndhra [pradesh, ]SOSOOl:4. The lncome Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(p) offgl9gpur, [Opp. ][Botnical ][Gardens,'sertingampaily, ][Hyderaba'd, ][Tetanjaia ][-]500084.fgl9gpur, [Opp. ][Botnical ][Gardens,'sertingampaily, ][Hyderaba'd, ][Tetanjaia ][-]500084. \ 5. The The lnmme [["p?i.ii-p;t ]]lnmme [[Tax ]['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]][[Officer, ][Ward ]][[Ward ]][[1, Sangar,eddy, ]][[Telanqana State'][rix ]] 5. The The lnmme [[Tax ]['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]][[Officer, ][Ward ]][[Ward ]][[1, Sangar,eddy, ]][[Telanqana State'][rix ]]" d. iiiE Hfi";6;;:lr [["p?i.ii-p;t ]][['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]]lowers, AC Guards, Masab [lnipme ]Tank' [[rix ]]Hvderabad [relansan' ]- 41q^1P500028'Telangana." d. iiiE Hfi";6;;:lr [["p?i.ii-p;t ]][['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]]lowers, AC Guards, Masab [lnipme ]Tank' [[rix ]]Hvderabad [relansan' ]- 41q^1P500028'Telangana. \ 5. The The lnmme [["p?i.ii-p;t ]]lnmme [[Tax ]['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]][[Officer, ][Ward ]][[Ward ]][[1, Sangar,eddy, ]][[Telanqana State'][rix ]] 5. The The lnmme [[Tax ]['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]][[Officer, ][Ward ]][[Ward ]][[1, Sangar,eddy, ]][[Telanqana State'][rix ]]" d. iiiE Hfi";6;;:lr [["p?i.ii-p;t ]][['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]]lowers, AC Guards, Masab [lnipme ]Tank' [[rix ]]Hvderabad [relansan' ]- 41q^1P500028'Telangana." d. iiiE Hfi";6;;:lr [["p?i.ii-p;t ]][['bhi;i-i.;ffiirsionei"or ][Officer, ][Ward ]]lowers, AC Guards, Masab [lnipme ]Tank' [[rix ]]Hvderabad [relansan' ]- 41q^1P500028'Telangana. Telangana.Z iie NJtional [Faceless Assessment ][Center, lncome ][Tax ][Department, ][New]Delhi.Delhi.n iio ['princioal ]Chief Commissioner [of ][lncome Tax ] [and ][TS, ]['1Oth ][Floor, ] " s. " i;;"'A;;e#;i n'J!""liii,-n] eioif , i.T. towers, Ceiire, '10-2-3, Unit,' [-oetni, ]A'C. Guards, Hy{erabad-500004tr71inistrv lncome of Tax Finance, Room [- ][Department, ]No' [National ]4o1,2nd lgcelessFloor' E-Ramo. Jawaharlal Nehru Stadium, [Delhi-l ][10003]" s. " i;;"'A;;e#;i n'J!""liii,-n] eioif , i.T. towers, Ceiire, '10-2-3, Unit,' [-oetni, ]A'C. Guards, Hy{erabad-500004tr71inistrv lncome of Tax Finance, Room [- ][Department, ]No' [National ]4o1,2nd lgcelessFloor' E-Ramo. Jawaharlal Nehru Stadium, [Delhi-l ][10003]10.il;'-ifi;man, [Centrat ][Board ][Of ][Direct ][Taxes, ][Department ][Of ].Revenue''"'rr,ri.i.t., bf F. Govemment of lndia, Secretariat Buildings, New Delhi'"'rr,ri.i.t., bf F. Govemment of lndia, Secretariat Buildings, New Delhi11 ab io snt [oUruOU MANMOHAN, ][Advocate ][ ]il; il; ii.il; ca i; [SRiiHnrurueRu ][cHAITANYA ][KUMAR, Advoca.te.[oPUC]]i5.oil cc io snt [J.V.PRASAD, SC ][FoR ][l\Co-lyE.T.4x [oPUC]]cc io sdt-cAoi [Cnnveeru ][KUMAR, ] [soLlclroR ] i5.oil cc io snt [J.V.PRASAD, SC ][FoR ][l\Co-lyE.T.4x [oPUC]]cc io sdt-cAoi [Cnnveeru ][KUMAR, ] [soLlclroR ] i; il; ' ' OFlruofn, High Court for the State of Telangana at Hyderabad OFlruofn, High Court for the State of Telangana at Hyderabad 15.Two CD CoPies (Along with the copy [of ][order ][dated ][27.12.2023, ][in ][W'P'No'34493 ][ot ][2023\] BSR GJP g HIGH COURT DATED: 2410112024 COMMON ORDER WP.Nos.1661, 1673,1675 and 1727 of 2024 i,; [STAI.6:]O.c\.t.J':lC1 5 tii [20?l]C)l:Dru, ALLOWING ALL THE WRIT PETITIONS,WITHOUT COSTS \0>v a( THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.34493 OF 2023 ORDER:lper Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been frled by the (Along with the copy [of ][order ][dated ][27.12.2023, ][in ][W'P'No'34493 ][ot ][2023\] BSR GJP g HIGH COURT DATED: 2410112024 COMMON ORDER WP.Nos.1661, 1673,1675 and 1727 of 2024 i,; [STAI.6:]O.c\.t.J':lC1 5 tii [20?l]C)l:Dru, ALLOWING ALL THE WRIT PETITIONS,WITHOUT COSTS \0>v a( THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.34493 OF 2023 ORDER:lper Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been frled by the petitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, i961 (for short, "the Act") bearing DINchallenging the order issued under Section 148A(d) of theIncome Tax Act, i961 (for short, "the Act") bearing DINNo.ITBA/AST /F /148A/2022-23 / (1), dated26.O4.2022 passed by respondent No.1 for the assessmentyear 2018-19 and the consequent notice under Section 148of the Act, dated 26.04.2022, beari4g DINNo.ITBA/AST / S / 148_I / 2022-23 / 10428ss160 (1).2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromOl.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 the26.O4.2022 passed by respondent No.1 for the assessmentyear 2018-19 and the consequent notice under Section 148of the Act, dated 26.04.2022, beari4g DINNo.ITBA/AST / S / 148_I / 2022-23 / 10428ss160 (1).2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromOl.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 the PSK,J& MTR,JW.P.No.34493 of [2023] assessee. As [per ][the ][amended ][provision ][of ][law' ][the]proceedings to be drawn [are also ][in ][a ][faceless ][manner'] 3 . Whereas, learned [counsel ][for the ][petitioner]contended that, in [the instant ][case, reopening ][has ][been]initiated by the Jurisdictional [Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent judgment]rendered by this [very Bench ][in ][WP'No'259O3 ][of ][2022 ][&']batch, dated 14.09.2023 [wherein ][this ][Court ][disposed of the]batch of writ petitions [to the ][limited ][extent'] 4. On the other hand, [learned ][Standing ][Counsel ][for. ][the]respondent-Depa-rtment [does ][not ][dispute ][that ][the ][said]objection was decided in the [aforesaid ][batch ][of ][Writ]Petitions. However, [he ][further ][contended ][that ][apart ][from]the aforesaid objection, [there ][have been ][other ][various]objections also which the [petitioner has ][raised ][in ][the ][writ]petition. 5. So far as this contention [of the ][learned counsel ][for]the respondent-Department [is ][concerned, ][this ][Bench, ][while]disposing of said batch [of ][writ ][petitions, had ][taken ][note ][of] the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection raised bg the [petitioner]is sustained and all these urit petitions stands allouedon this uery [juisdictional ]issue. Since the impugnednotices and orders are getting [quashed ]on the [point ]ofjuisdiction, we ore not inclined to proceed further anddecide the other issues raised bg the [petitioner ]whichstands reserued to be raised and contended in [an]appropriate [p ]roceeding [s. ]["] 5. So far as this contention [of the ][learned counsel ][for]the respondent-Department [is ][concerned, ][this ][Bench, ][while]disposing of said batch [of ][writ ][petitions, had ][taken ][note ][of] the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection raised bg the [petitioner]is sustained and all these urit petitions stands allouedon this uery [juisdictional ]issue. Since the impugnednotices and orders are getting [quashed ]on the [point ]ofjuisdiction, we ore not inclined to proceed further anddecide the other issues raised bg the [petitioner ]whichstands reserued to be raised and contended in [an]appropriate [p ]roceeding [s. ]["] "38. Since the Hon'ble Supreme Court had, in [th-e ]caseof Ashish Aganua| supra, as a one-time [meosure]exercising the [pou.ters ]under Article 142 of [tLe]Constitution of India, [permitted ][the ][Reuenue ][to ][proceed]under the substttuted prouisions, and this Courtollowing the petitions onlg on the [procedural ]flaut, [the]right conferred on the Reuenue utould [remain ][reserued]to proceed further if theg so u.tant 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] envisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. P.SAM KOSHY, J Date: 27.12.2023TJMR N. TUKARAMJI, J