Wp/1974/2024 Of Kishan Vennampelli v. The Office Of The Assistant Commissioner Of Income Tax Circle-I

COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IN THE JTHE TWENTY NINTH DAY OF JANUARYTHOUSAND AND TWENry FOUR MON PRESENTTHEURABLE SRI JUSTICE P. SAM KOSHYANDrne Jo[rOURABLE SRI JUSTICE N. TUKARAMJIf [il*,, ],nro or roro".r,r,o* "o, ".r,r,o* "o, Between: I tKishan Vennarlpttti, Mogilaiah, aged about 53 years, occ: Business,F/o. 20-136/4l Vidyanagar, "ro. Huzurabad Village and Mandal, KarimnagarDistrict-5054681T€langana State, lndia, Pan No. A|LPVB609H.'#". ll?. t* .-"" .i,^fit.i.tlnt co,,r.sioner or rncome rax circ Karimnagar Distridt,, Tetangana State.t* .-"" .i,^fit.i.tlnt co,,r.sioner or rncome rax circ Karimnagar Distridt,, Tetangana State. "-, 2. The Principr' of lncome Tax Telangana And A PHyderabad, lT "li!"ofortes rrissioner AC Guards Masab Tank Hyderabid 5oo 028Hyderabad, lT "li!"ofortes rrissioner AC Guards Masab Tank Hyderabid 5oo 028 . I;:::ffi Direcr raxes Represenred By rts chairman, Departmentof Revenue Mintst[ ""1I", of Finance Govemment of lndia Secretariat Buildingsof Revenue Mintst[ ""1I", of Finance Govemment of lndia Secretariat Buildings , i;l-T:::", ,rdr... Assessment center, rncome rax Department NewDelhiDelhi5. The Unionot,Joitrn.p,",.nted By lts Secretary To The Govemment,Department of Re9enue Ministry of Finance New DelhiDepartment of Re9enue Ministry of Finance New Delhi ..RESPONDENTS Petition undercle 226 of the Constitution of lndia [praying ]that in thecircumstancesifthe affidavit filed therewith, the High Court may bepleased to issue hof Mandamus or any other appropriate Writ, Order, orDirection, declarihgorder dated 08.11.2023 in DIN and Notice No.ITBNASTtsl147t2021 057809057 [( ]1 ) for the Assessrnent Year N16-17determining theme of Rs.47,36,2611- [passed ]by the respondentauthorities (Nationalless E-Assessment Centre, Ministry of Finance, NewDelhi for thent Year 2016-17 vide order notices lncome TaxAuthofltes(NatonaFdteleSSEAsseSSmentcentrecompletedtheaSSEssmentUIS147rSecronl+if-sofhencomeTaxAct196,|ideDNandNoceNo. !TBA/AS7tst147 t202II11057809057(1) for the Assessment Year 2O16-17determining the totalliritomeof Rs.47,36,261/- as arbitrary, illegal, bad in law,without [jurisdiction,]loid-ab-initio, violative of the principles of natural justiceapart from being violAti0e of Articles 1a, 19(t Xg) and 265 of the Constitution oflndia and Sec. l48Alofnthe lncome Tax Act, ['1961, ]and consequenfly set asidethe same in the interdstS of justice.without [jurisdiction,]loid-ab-initio, violative of the principles of natural justiceapart from being violAti0e of Articles 1a, 19(t Xg) and 265 of the Constitution oflndia and Sec. l48Alofnthe lncome Tax Act, ['1961, ]and consequenfly set asidethe same in the interdstS of justice. *lA No: 1 oF 2024 I Petition ,nd"rffir,on 151 CPC praying that in the circumstances statedin the affidavit filed irl,Sitpport of the petition, the High Court may be pleased tosuspend the ordei UhdEr Section 147 rlw 144 (B) dated.08.11-2023, includingany recovery, pursuAntto vide DIN & order U/S ['l ]56 IT8A/45T/5/156|202Z-24t105780915t1t) foftG Assessment Year 2O16-17 notice U/S i48-A (b) dated.07.03.2023 and notic6'Under Section 14S-A, (d) Dt.2S.O3.2023, tTBA/AST/F/148-N2022-23-1051617063fi) for the Assessment Year 2016 -'17, pending disposatof the above Writ Petftifi: counsel tor nle Petitlotr: SRI T. CHAITANYA KUMARcounset tortne nesl*ent No.1 to 4: M/s. DOMINIC FERNANDES(SR. SC for CBIC) counset ,or,n" *""Jot"nt No.S: SRI GADI PRAVEEN KUMAR,OY. SOLICITOR GENERAL OF INDIA fn" Cor.t,nra" rn" fi,f* ing: ORDER '7" THE HONOURABLE [P.SAM ] ANDTHE HONOURABLE [N.TUI{ARAMJI]IIIRIT PETITI [No.19][74 ][0F ][20.24] ORDER:(per [on'ble ][Si ][Justice ][P'SAM KOSHY)] The instant [Writ ][Petition ][has ][been ][frled ][by ][the]petitioner under Article [226 ][of ][the ][Constitution ][of ][India]seeking for [the ][following ][relief:] counsel tor nle Petitlotr: SRI T. CHAITANYA KUMARcounset tortne nesl*ent No.1 to 4: M/s. DOMINIC FERNANDES(SR. SC for CBIC) counset ,or,n" *""Jot"nt No.S: SRI GADI PRAVEEN KUMAR,OY. SOLICITOR GENERAL OF INDIA fn" Cor.t,nra" rn" fi,f* ing: ORDER '7" THE HONOURABLE [P.SAM ] ANDTHE HONOURABLE [N.TUI{ARAMJI]IIIRIT PETITI [No.19][74 ][0F ][20.24] ORDER:(per [on'ble ][Si ][Justice ][P'SAM KOSHY)] The instant [Writ ][Petition ][has ][been ][frled ][by ][the]petitioner under Article [226 ][of ][the ][Constitution ][of ][India]seeking for [the ][following ][relief:] "to issue [a ][Writ ][of ][Mandamus ][or ][anA otLer ][appropriate ][Wit]Orde, o, Directioi [declaring ][the order ][dated ] [11 ][2023 ][in]DIN and Notice [No ][rrBA/isl/s/ ][147/202324/ ][1057809057]1 for the Assessment [Year ][201617 ][detennining ][tle ][totol]i"ilrrn o1 [Rs.47,36,261/- ][possed ][bg ][the ][respondent]autloitiei National [Faceless ][E-Assessmen! ][Centre ][Minbtry]ij fi"""n [Neut ][Delhi ]for [the ][Assessment ][Year ][2016 ][17 ][uide]irder notices [Income ][Tax ][Authorities Notional ][Faceless]E-Assessment Centre [completed ][the ][assessm'ent ] [147],/i S."tion [1448 ][of ][tlte ][Iicome ][Tax Act ][1961 ][uide ] [and]Notice No ITBA/ [202324/ ][10578090571 ][for ][the]Assessmen, Year [2O1617 ][detennining ][tle ][total ][income ][of]Rs.47,36,261/ [- ]as [arbitrary ][itlegal ][bad ][in lau ][rt-tithout]iu*ai"tion [uoid-ab-initio ][uiolatiue ][of ][the pinciple^s- ][of natural]fiiiii" [apart ][Trom ][being uiolatiue ][of ][Articles ][14 ].1919 [and ][265]'o7 tne ionsit ttion of india and Sec 148A of the Incom'e Taxict 1961 and [consequentlg ][set ][aside ][the ][same ][in ][the]interests of [justice".] 2. One of the contentions [that ][the ][petitioner has ][raised] in the present [Writ ][Petition ][is ][that ][under ][the ][amended]of the Act [which ][carne ][into ][effect ][from]provisions the [respondents, ][while ][proceeding under]Ol.O4.2O2l, Section 148 of [the Act, ][were ][required to ][issue notice ][under] PSI(,J&,IYrR.JW.P.No.t974 of 2Oi+ Section 14gA and provide an opportunit5r of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. 3. Whereas, learned 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.2S903 of 2022 &batch, dated 14.Og.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel for the petitionerfor the petitioner 4. On the other hand, learned Standing Counsel for the respondent- Departmentdoes not dispute that the saidobjection was decidedin the aforesaid batch of WritPetitionsHowever, he further contended that apart fromthe aforesaid PetitionsHowever, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition.objections also which the petitioner has raised in the writpetition. 5. So far as this contention of the learned counsel forfar as this contention of the learned counsel foras this contention of the learned counsel forthis contention of the learned counsel forcontention of the learned counsel forof the learned counsel forthe learned counsel forlearned counsel forthe respondent-Department is concerned, this Bench, whiledislo$ng_q. said batch of writ petitions, had taken goJr' of So far as this contention of the learned counsel forfar as this contention of the learned counsel foras this contention of the learned counsel forthis contention of the learned counsel forcontention of the learned counsel forof the learned counsel forthe learned counsel forlearned counsel for iiItIIlirl .lI n PSK,J & NTR,J W.P.No.79Z4 oJ 2O24 the same at paragraph Nos.37 & 3g which are reproduced So far as this contention of the learned counsel forfar as this contention of the learned counsel foras this contention of the learned counsel forthis contention of the learned counsel forcontention of the learned counsel forof the learned counsel forthe learned counsel forlearned counsel for iiItIIlirl .lI n PSK,J & NTR,J W.P.No.79Z4 oJ 2O24 the same at paragraph Nos.37 & 3g which are reproduced herein under: ".37 The. preliminary objection raised bg th.e petittonerts sustained and all these wit petitions standZ allouLedon thi.s uery juri"sdictional issue. Since the impugnednotices and orders are getting quoslrcd. on tle point ofjuri.sdiction, we are not incliied. to proceed furtitir andIdecide tle otloer issues raised. by ihe petitLner whichIstan-d.s reserued to be ratsed. ind iontended. in anappropriate pro ee ding s.. "38. Sine the Hon'ble Supreme Court had., in the caseof Alhish Aganaal, supra, as a one-time measureelercising the powers und.er Article 142 of tLLeConstitut-ion of India, permitted. the Reuenue to pioceed.und.er the substituted_ proui.sions, and. thi CourtallgtDtng the petitions onlg on the procedurol flau, tLeight conferred on th-e Reuenue uLould remain' reseraed.to proceed further if tteg so want from the stage of theo.rder ol tle Supreme Court in tfle case oi alni"nAgaru.n| supra." 6. In view of the sarne, 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. 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as is ;I I ( 4 PSK,J & NTR,J W.P.No.79Z4 oJ 2O24 envisaged at pa_ragraph Nos.37 & 3g of the sard orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any, shall stald closed. SD/. N. CHANDRA SEKHAR RAOASSTSTANT REG|STRIR//TRUE COPY//wSECTION OFFICER iI To,'l . The Office of tsistant Commissioner of lncome Tax Circle-1, Karimnagar,Karimnagar District, Telangana State.2.The Principal Chief Commissioner Of lncome Tax Telangana And A PHyderabad, lT Towers AC Guards Masab Tank Hyderabad 500 028Telangana3. The Chairman, tJf,urt..nent of Revenue Ministry of Finance Government oflndia The CentrtlBoardOf Direct Taxes Secretariat Buildings New Delhi4. The National Fdceless Assessment Center, lncome Tax Department NewDelhi5. The Secreta.rItfi" oovernment, Department of Revenue Ministry ofFinance, ThEU idh of lndia New Delhi8. 7. 6. Two One One CD CC CC to Co pteto SRISRIMtNrc NNERU CHAITANYA KUMARFERNANDES (SR. SC for CBIC) , Advocate loPUcl BN GJP { I \i.14 li J[ HIGH COU DATED:29l ORDERWP.No.1974024 ALLOWNG TWRIT PETITIONWTHOUT COS \(\ [ Coqi',c-^V' b\[r ][lHE SI4](Joc1 1 l,ti,q 2024o'(za*a'-__:_.-l-se41g H [r--c][*]