Wp/2152/2024 Of Mallaiah Vanaparthy v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 2152 OF 2024 Between: Mallarah Vanaparthv S/o pedda Rajarah Vanaparthy, Age 62 years,occ Agricurrurb. H No 1 93 xaieJmpe-i-vrragll Snanrarapatnam Mandar,Karimnagar - 505490. Telangana tndr; pAN diOpvreaqaocc Agricurrurb. H No 1 93 xaieJmpe-i-vrragll Snanrarapatnam Mandar,Karimnagar - 505490. Telangana tndr; pAN diOpvreaqa ...PETITIONER AND 1.The lncome Tax Officer. Ward-2, Kanmnagar Telangana State. 2.The .Principal Chlef Commrssroner of tncome I ax J elanqana and AndhraPradesh. lT Towers AC Grrards l/aseo lank Hyde;b;;- 500 02g,TelanganaPradesh. lT Towers AC Grrards l/aseo lank Hyde;b;;- 500 02g,Telangana 3The Central Board of Direct Taxes. Represented by its Chairman, Department-of Revenue, Mrnistry of Frnance. Government oi rni,", r.fu,i Oerni_ r r'O Obi. of Revenue, Mrnistry of Frnance. Government oi rni,", r.fu,i Oerni_ r r'O Obi. 4The Natronal Faceless Assessment Center lncome Tax Department, NewDelhi.Delhi. 5It^U-l"l:ti*ra [Represenred ][by ][rrs ][Secrerary ][ro ][the Government,]uepanment ot Revenue Mrnrstry of Frnance. New Delhi - 1.lO OO1.uepanment ot Revenue Mrnrstry of Frnance. New Delhi - 1.lO OO1. ...RESPONDENTS Petrtion under Artrcle 226 of the Constrtutron of lndra praying that in thecircumstances stated rn the affrdavrt fired therewrth the Hrgh court may bepleased to issue a Writ of ft/andanius or any other appropnate Writ, Order, orDirection, decraring the order passed by the rncome Tax Authorities (NationarFaceless E-Assessment cenlre conlpreted the assessrnent U/s 147 r/w section144-Bof the lncome Tax Acr i 961 vrde DrN and Notrce No.dated o4to1r2oz3 inlrBtuAST/s/147 12023-24ri059385 r 34(1)for the assessment yeat 2o1a-rcdetermining the totar income of Rs 1..1 1.66 800/ as arbrtrary rlegal, bad in law, without lurrsdlctton votd-ab-tnitto.vrolative of the principles of natural Justice apartfrom being vrolatrve of Arttcles 1419(1Xg) and 265 of the Constitution of tndia andSec. 148A of the lncome Tax Act1961, and consequenfly set aside the same inthe interests of lustrce lA NO: 1 oF 2024 Petrtron under secron 151 cpc praying that in the crrcumstances stated inthe affrdavrt frled rn support of the petitron, the High Court may be pleased tosuspend the order Under Section 147 rlw 144 B dated. O4tO1/2024, including anyrecoveT under order Demand notrce u/s 156 of the lncome Tax act .1961, vide DINand Notice No rrBA/AST/sr156t2023-24 1059385303(1) Dr o4ro1t2O24 for theAssessment yeat 2OjB-1g and /notice Under Sechon .148-A, (d) Dt.O7lO4/2022.,rBA/AST/F1148 -A/2022-2311042608517 (1) and notrce rssued u/s 148 dated0710412022 petitron fo, the Assess,nent :nt ype[ea]r 2019-19, pending disposat )n,tA_1o ^^^r:^^ r.of the above Wflt Counset for the petitioner: SRt THANNERU CHAITANYA KUMAR counsel for the Respondent No.1 to 4: A RADHA KRTSHNA (Sr SC For rr DEpr) Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERiL OF INDIA The Court made the following: ORDER THE HONOURABLE SRI [P.SAM KOSHY]ANDTHE HONOURABLE SRI [N.TUI(ARAMJI]WRIT PETITION No.2152 2024 ORDER:/per Hon'ble Sn Jttstice [P.SAM ][KOSHY)] The instant Writ Petition [has ][been ][fiIed ][by ][the]petitioner under Article 226 of [the ][Constitution ][of ][India]seeking the follorving [relief;] Counset for the petitioner: SRt THANNERU CHAITANYA KUMAR counsel for the Respondent No.1 to 4: A RADHA KRTSHNA (Sr SC For rr DEpr) Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERiL OF INDIA The Court made the following: ORDER THE HONOURABLE SRI [P.SAM KOSHY]ANDTHE HONOURABLE SRI [N.TUI(ARAMJI]WRIT PETITION No.2152 2024 ORDER:/per Hon'ble Sn Jttstice [P.SAM ][KOSHY)] The instant Writ Petition [has ][been ][fiIed ][by ][the]petitioner under Article 226 of [the ][Constitution ][of ][India]seeking the follorving [relief;] '...to issue a writ of mandamus, or [any ][other]appropriate rvrit, order, or [direction ][declaring ][the]order passed by the [Income ][Tax ][Authorities](National Faceless E-ssessment [Centre) ][completed]the assessmcnt under [Section ] [tead. ][with ][Section]144 B ot thc Income [Tax ][Act, ][196l ][uide ] [and]Notice, dated 04 lOl12023 [in ] lSl [147 ]/2023-21 11059385 134(1) [for ][the ][assessment ][year]20l8-19 dctermining the [total income ][of]Rs. I,11,66,800/- as [arbitrary, illegal, ][bad ][in ][law,]u'ithout jurisdiction, void [abinitio, ][violative ][of ][the]principles of natural [justice, apart ][from ][being]violative oI Articles 14, [19(1)(g) ][arrd ][265 ][of ][the]Constitution of India and [Section 148A ][of ][the]lncome Tax Actm, 1961 [and ][consequently ][set ][aside]the same in the interests [of ][justice ][and pass..."] 2. One of the contentions [that ][the petitioner ][has ][raised] in the present Writ Petition [is ][that ][under ][the ][amended]provisions of the Act [which ][came ][into ][effect ][from]O l.O4 .2O2I , the respondents, [while ][proceeding ][under]Section 148 ol the [Act, ][u'ere ][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 learned counsel counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supporrof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.25903 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed o[ thebatch of writ petitions to the limited extent. Whereas, learned counsel learned counsel counsel for the petitioner 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid barch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the *.ritpetition. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, *,hiledisposing of said batch of writ petitions, had taken note of the sarne at [pa-ragraph ][Nos.37 ][& ][38 ][which ][are ][reproduced] herein under: "37. TLe [preliminary ][objectiotl ][raised ][bg. ][the]ii sustained [and ][all ][these utrit petitions]petitioner stonds allotued [on ][this ][uery ]iurisdictional [issue']Since the [impugned ][notices ][and ][orders are getting]on [the ][point ][of ][jurisdiction' ]quashed -we .are [not]inclined to [procebd ]further [ond ][decide ][the ][oth-er]lssues raisl d bg [the ][petitioner tuhich ][stands]reserued to be [raised ][and ][contended ][in ][an]appropriate [proceeding ][s. ]["] "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][the]case of Ashish [Agaruta\ supra, ][as ][a ][one ][time]measu;e exerasing [the ][powers under ][Article ][142 ][of]the Constitution [of India, ][permitted ][the ][Reuenue to]under [thb substituted ][prouisions, ][and ]proceed -this'Court allotuing the petitions onlg on the proceduraLJlatt, "remain [the ]reserued. to proceed [ight ][coiferred ][on the ]furtter [Reuenue ]if theg so [uould]unntfrom 'the [the stage ][of ][tie ][order of the ][Supreme ][Couri ][in]case of Ashish Agaru-tal, supra'" "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][the]case of Ashish [Agaruta\ supra, ][as ][a ][one ][time]measu;e exerasing [the ][powers under ][Article ][142 ][of]the Constitution [of India, ][permitted ][the ][Reuenue to]under [thb substituted ][prouisions, ][and ]proceed -this'Court allotuing the petitions onlg on the proceduraLJlatt, "remain [the ]reserued. to proceed [ight ][coiferred ][on the ]furtter [Reuenue ]if theg so [uould]unntfrom 'the [the stage ][of ][tie ][order of the ][Supreme ][Couri ][in]case of Ashish Agaru-tal, 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 [stand-s ][allowed ][on ][the objection of ][the]petitioner that the [proceedings ][have ][not ][been ][drau'n ][in]accordance with [the ][amended ][provision ][but ][under the ][un-]amended [provision ][which is ][otherwise ][not ][sustainable'] PSI(,J&,MrR,J W.P.No.2752 of 2024 7. As has been held by this Bench in the aforesaid batch matters, the right of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs. 8Consequently, miscellaneous petitions pending, if anyshall stand closed.shall stand closed. bD SD/- MOHD. SANAULLAH ANSARIASSISTANTEGISTRAR//TRUE COPY//SECN OFFICER l To, 2. 1. The lncome Tax Officer Ward 2 Kaflmnagar Telangana StateKaflmnagar Telangana StateTelangana State Officer Ward 2 Kaflmnagar Telangana StateKaflmnagar Telangana StateTelangana StateThe Principal Chref Commrssrone, of lncoie Tar _ T-elangana and Andhrai:?rxTlj, [rowers ] [GLraros ][rraasaolr"r ][irva.iJ;!; ][sob oza, ][- ][*]i:?rxTlj, [rowers ] [GLraros ][rraasaolr"r ][irva.iJ;!; ][sob oza, ][- ][*] 3. The Ciairman. The Central Board of DIecl I a)es Department Central Board of DIecl I a)es Department Board of DIecl I a)es Department of DIecl I a)es Department DIecl I a)es Department I a)es Department a)es Department Department of RevenueRevenue The Central Board of DIecl I a)es Department Central Board of DIecl I a)es Department Board of DIecl I a)es Department of DIecl I a)es Department DIecl I a)es Department I a)es Department a)es Department Department of RevenueRevenue4 . [[ilinistry of ]ThehNational [Fjnance ]Faceless Assessment [Governmenr ]or [lno,a. ]Center r,le,i lncome Tax olrni]ij Department, NewO oor 5. The Secretarv The Secretarv to the Governntent. Ttle Unron of lndta. Department of[["]]the Governntent. Ttle Unron of lndta. Department of[["]] 5. The Secretarv The Secretarv to o ^ ^ \Jne [[Xuu"IIu., ]]uu Io Io ro Sri [[lrithistry ]]5n I hannefl A I hannefl hannefl Radha [[of ][frnance ]][[frnance ]]r chatla.lya chatla.lya snna [[New ]][[Oernr ]]Ku,rrar i"l [ [iO ]]Advocate lopuc][OJ'i'- ][["]]o ^ ^ \Jne [[Xuu"IIu., ]]uu Io Io ro Sri [[lrithistry ]]5n I hannefl A I hannefl hannefl Radha [[of ][frnance ]][[frnance ]]r chatla.lya chatla.lya snna [[New ]][[Oernr ]]Ku,rrar i"l [ [iO ]]Advocate lopuc][OJ'i'- ][["]] 7 o ^ ^ one \Jne [[Xuu"IIu., ]]CC uu Io Io ro Sri [[lrithistry ]]5n I hannefl A I hannefl hannefl Radha [[of ][frnance ]][[frnance ]]x,. r chatla.lya chatla.lya snna [[New ]]i6isC [[Oernr ]]Ku,rrar i"l [ [iO ]]ri'oL?ii-tdpucl[[iO ]]Advocate lopuc]8. Two CD Copies8. Two CD Copies snna i6isC ri'oL?ii-tdpucl8. Two CD CopiesTJGJq..Ot:c cc {b S}i GoJ;" l(urrr,r,, U+{ $Lif.v Ge,*.-goFs"l-[oar]8. Two CD CopiesTJGJq..Ot:c cc {b S}i GoJ;" l(urrr,r,, U+{ $Lif.v Ge,*.-goFs"l-[oar] HIGH COURT DATED:30 tO1t2OZ4 ORDER WP.No.21 52 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. t9Lq' (oi_1-[1 ][t, ][i. ][r. ][r ][r, ][j--\,....].. ,''i\iocl] i 1;:: 2i:i-)-