Wp/2013/2024 Of Gaddam Rama Rao v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENTY NINTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 2013 OF 2024 Between: Gaddam Rama Rao, S/o. Narasimha Rao, aged about 58 [years, ]Occ.Employee, Rl/o. 82, 511 , Door No.29, Tungabadhra, Aswapur BO,Aswapuram, Khammam District - 5071 16. Telangana, lndia. PAN No. ...PETrroNER AND '1 . The lncome Tax Officer, Ward (1), Kothagudem, Bhadradri KothagudemDistrict, Telangana State.District, Telangana State. 2. The Principal Chief Commissioner of lncome Tax Telangana and A [P]Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Telangana.Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001 .of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001 . .4. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 5. The Union of lndia, Represented by [its ]Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi [- ]110 001.Department of Revenue, Ministry of Finance, New Delhi [- ]110 001. ...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 of Mandamus or any other appropriate Writ, Order' [or]Direction, declaring the order dated [23.1 ][1 ][.2023 ]in [and ][Notice ][No.]ITBAiAST/S/14712023-24t1058181647(1) [for ][the ][Assessment ][Yeat ][2O'15-16]determining the total income of [Rs.40,26,4281- ][passed ][by the ][respondent]authorities (National Faceless E-Assessment [Centre, Ministry ][of ][Finance, ][New]Delhi for the Assessment Year 2015 [- ][16 ][vide order ][notices lncome ][Tax]Authorities (National Faceless E-Assessment [centre ][completed ][the ][assessment]tJtS 147 r/w Section 144-8 of the lncome Tax Act, 1961vide DIN and Notice No. lrBA/AST/s/14712023- 2411058181647(1) for the Assessment year 2o1s-16determining the total income of Rs.4O,26,4281- as arbitrary, illegal, bad in law,without jurisdiction, void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 1a,19(iXg) and 26s of the constitution of lndia andSec.148A of the lncome Tax Act, 1961, and consequenfly set aside the same inthe interests of justice. lA NO: 1 OF 2024 Petition under section 151 cPc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased tosuspend the order under section 147 rlw 144 (B) dated. 23.1 1.2023, including anyrecovery, pursuant to vide DIN & order u/s 156 lrBA/AST/s/l5612023- 2412058181729(1) for the Assessment year 2015-16 Notice U/S 148-4 (b) dated.23.o3.2022 in |rBA/AST/F/148-A(scNy2o21-22t104132s006 (1) and notice UnderSection 148-A, (d) 01.07.O4.2022, |TBA/AST/F/'148-N2022-23- 1042646062 (1),forthe Assessment Year 2016 -17 pending disposal of the above writ petition. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for the Respondent Nos.1 TO 4: SRI A.RADHA KRISHNA, SC FOR lTCounsel for the Respondent No.5: SRt GADI PRAVEEN KUMAR, Dy.SOLICITOR GENERAL OF INDIA The Court made the following: ORDER ,'-) THE HONOURABLE SRI WSTICE P.SAM KOSITYANDTHE HONOURABLE SRI WSTICE N.TUKARAMJIWRIT PETITION No.2O13 OF 2024 ORDER:@er Hon'ble Si Just[ce P.SAM KOSHY) The instant Writ Petition has been frled by the petitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for the Respondent Nos.1 TO 4: SRI A.RADHA KRISHNA, SC FOR lTCounsel for the Respondent No.5: SRt GADI PRAVEEN KUMAR, Dy.SOLICITOR GENERAL OF INDIA The Court made the following: ORDER ,'-) THE HONOURABLE SRI WSTICE P.SAM KOSITYANDTHE HONOURABLE SRI WSTICE N.TUKARAMJIWRIT PETITION No.2O13 OF 2024 ORDER:@er Hon'ble Si Just[ce P.SAM KOSHY) The instant Writ Petition has been frled by the petitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: "to issue o Wit of Mandamus or ang other appropiate WitOrder or Direction declaing the order dated 23 11 2O23 inDIN and Notice No ITBA/ AST/ S/ 147/ 202324/ 10581816471for [the ][Assessmenl Year ][201516 ][detennining ][the ][total]income of Rs.40,26,428/- passed bg the respondentauthoitie s N otionaL Facele s s E-Assessment Ce ntre Ministryof Finance Neut Delhi for the Assessment Year 2O15 16 uideorder notices Income Tox Authorities National Faceless E-Assessment Centre completed the a-ssessment U/ S 147 r/uSection 1448 of the Income Tax Act 1961uide DIN and Noticelvo ITBA/ ASr/ S/ 147/2023 24/ 10581816471 fo, theAssessmenf Year 2O1516 determining the total income ofRs.40,26,428/ - as arbttrary iltegal bad in lau uithoutjurisdiction uoid-ab-initio uiolatiue of the pinciples of naturaljustice apart from being uiolcttiue of Articles 14, 19(1)(9) and265 of the Con-stitution of India and Sec 148A of the IncomeTox Act 1961 and con sequentlg set aside the same in theinterests of [justice".] 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 fromO | .O4 .2021 , the respondents, while proceeding underSection 148 of the Act, were [required ]to issue notice under Section 148A and provide an opportunity 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 instalt 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.259O3 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, leamed Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the a_foresaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid 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, while-... distrlosing of said batch of writ petitions, had taken note of t I the same at paragraph Nos.37 & 38 which [are ][reproduced] herein under: "37. The preliminary objection raised by the [petittoner]is sustained and all these urit petitions stands alloutedon this uery [jurisdictional ]issue. Since the [impugned]notices and orders are getting [quaslted ][on ][the ][point ][of]jurisdiction, u)e dre not inclined to proceed further anddecide the other issues raised bg the [petitioner ][uthich]stands reserued to be raised and contended in [an]ap propiate [p ]ro ce [e ]ding s. ["] "38. Since the Hon'ble Supreme Court [had, ][in ][tLe ][case]of Ashish Agaruta\ supra, os a [one-time ][measure]exercisirtg the pou.ters under Article 142 [of ][ttLe]Constitution of Indio, permitted the Reuenue to [proceed]under the substituted prouisions, and this Courtallouing the petitions only on the [procedural ]Jlau-t, [the]right conferred on the Reuenue tuould remain reseruedto proceed further if they so u-tant from the stoge of [the]order of the Supreme Court in the case of [Ashish]Agarutal, supra." "38. Since the Hon'ble Supreme Court [had, ][in ][tLe ][case]of Ashish Agaruta\ supra, os a [one-time ][measure]exercisirtg the pou.ters under Article 142 [of ][ttLe]Constitution of Indio, permitted the Reuenue to [proceed]under the substituted prouisions, and this Courtallouing the petitions only on the [procedural ]Jlau-t, [the]right conferred on the Reuenue tuould remain reseruedto proceed further if they so u-tant from the stoge of [the]order of the Supreme Court in the case of [Ashish]Agarutal, supra." 6. In view of the same, we are inclined to a,llow [the]present 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 [the]un-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 PS.I(,J&, xi..,JW.P.No.2O73 o.f 2024 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.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/- N.SRIHARIASSISTANT REGISTRAC//TRUE COPYII/t -=--ToSECTION OFFICER 1( 1 ), Koth as udem, Bhad rad ri Kotha g udem( 1 ), Koth as udem, Bhad rad ri Kotha g udem2[ilS'iif ][T:i, ][I!:#ti:ia ][*' ][" ][[he ][principal ]][[principal ]]Chief Commissioner [[he ][principal ]][[principal ]]Chief Commissioner .r [[he ][principal ]][[principal ]]Chief Commissioner of lncome Tax Telangana and A plncome Tax Telangana and A piJfl:fi,+i [Ir ][rowers, ][Rc ][cuaros, ][Ma;;ij'i".r! ][ulolranao ]500 028, 3#f aii,.#?,l,s"":'9,2",i'#iL?[?fi::[??,"Tpgrffi ill,:ls:{:tf b,n,.#f aii,.#?,l,s"":'9,2",i'#iL?[?fi::[??,"Tpgrffi ill,:ls:{:tf b,n,. 4ThenNational Faceless Assessment Center, lncome Tax Department, NewqiE.E [:??,h'[r'J,"-:fl,'BTifl ][["] ]i B ?i3 ? or I nd ia, De p a rtm e nt or Reve n u e,qiE.E [:??,h'[r'J,"-:fl,'BTifl ][["] ]i B ?i3 ? or I nd ia, De p a rtm e nt or Reve n u e, q ct. ct.7.Effi E3 [3 ][Sfl ]rH^H,r,yEiffi#H.hHffi 8.g[sr::J::ffi 7.Effi E3 [3 ][Sfl ]rH^H,r,yEiffi#H.hHffi 8.g[sr::J::ffi ii,?,io"iot3,i,T' [cAD ] [RA\]..ITwo Cb Copi6sPSK. GJ ..rl HIGH COURT DATED:2910112024 ORDER WP.No.2013 of 2024 1HE rC:(0 4 [illAB ][2024]a*DgSrrara[ur?-O][ *]'<l_:-.-_...-->-. ALLOWING THE WRIT PETITIONWITHOUT COSTS. btlDheP[%r]