Wp/2180/2024 Of Mr. Riyaz Syed v. The Assistant Commissioner Of Income Tax

tiIN THECOURT FOR THE STATE OF TELANGANA* ", [lli'lo, ]"?f [f,lt?,",, ]" " rll. WEDNESD\Y, THE THIRTY FIRST DAY OF JANUARYttnb ruousnND AND rwENTy FouR* ", [lli'lo, ]"?f [f,lt?,",, ]" " rll. WEDNESD\Y, THE THIRTY FIRST DAY OF JANUARYttnb ruousnND AND rwENTy FouRTHEP sAM KosHYf;[,*"*T::il,". ANDrxe rfloURABLE SRI JUSTICE N. TUKARAMJIPETITION NA:2180 OF 2024tBetween:Mr. RiYazSMr. Syed Kareem, Aged 43 years, Occ: Business, H.No.9-17-837,, [Nizamabad ]- 503 001, Telangana.f;[,*"*T::il,". ANDrxe rfloURABLE SRI JUSTICE N. TUKARAMJIPETITION NA:2180 OF 2024tBetween:Mr. RiYazSMr. Syed Kareem, Aged 43 years, Occ: Business, H.No.9-17-837,, [Nizamabad ]- 503 001, Telangana. ...PETITIONER ,AND 1 . The Assistantssioner of lncome Tax, Circle 1 , Nizamabad , lncomeTax Office', [Subash]Nagar, Nizamabad - 503 002, Telangana.2. The The PrinciPalrof lncomeTax-2, Hyderabad, l.T. Towers, 10-2-3, AC [[Guards']]500 004, Telangana. 2. The The PrinciPal 3, AC [[Guards']] 3. Assessrnent Assessrnentme Tax Department, National e-Assessment CentreNew Delhi'No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi [- ][11]0d3. ...RESPONDENTS Petition [under]226 ol lhe Constitution of lndia praying that in thecircumstances [sta]the affidavit filed therewith, the High Court may bepleased to issue [a]of Mandamus or any other appropriate Writ, Order orDirection, declaringorder passed by the 1st Respondent, u/s 14BA(d) ofthe lncome Tax1, dated OBlO4l2O22, bearing DIN and Notice No.ITBA/AST/F/1311042667795(1), for the Assessment Year 2O18 - 19:& b. the notice [is]the 1 st Respondent, u/s ['l ]4B of the lncome Tax Act,bearing DIN and Notice No. ITBA/AST/S/148 112022- 23t1042668500(1),Assessment Year 2O1819, arbitrary, illegal, bad inlaw, \rcid-ab-initio've of lhe principles of natural [justice ]apart from beingviolative of Articles1Xg) and 265 of the Constitution of lndia & Sec. 148Aof the lncorne [Ta]1961, and consequently set aside the same in theinterests of [justice.] I I I 12024 Petition under151 CPC praying that in the circumstances statedIin the affidavit filed iprt of the petition, the High Court may be pleased tostay all further procirlsncluding any recovery, pursuant to the notice issuedby the 1st Respondelltllr/s 148 of the lncome Tax Act, [.1961, ]dated O8tO4t2O22t bearing DINand Notltelruo. ITBAiAST/S/ 1 48_1 12022-2311 042668500(1 ), for theAssessmentYear zof8 lr9, pending disposal of the above Writ petition Counsel forth" P"titil#.: SRI A.V.A. SIVA KARTIKEYAlCounsel for the Resmnts: M/s. SUNDARI R. PtSUpATt(Sr SC for INCOME TAX DEPARTMENT)The Court made Court made made theming: ORDER The Court made Court made made the THE HONOURABLE SRI JUSTTCE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.218O OF 2024 ORDER:(per Hon'ble Sri Justice P.SAM [KOSHY)] The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "to issue a Writ of Mandamus or anA otLter appropriate WitOrd.er or Direction declaing a the order [passed ]bA [the ]lstRespondent u/s 148Ad of tlLe Income Tax Act 1961 datedO8/O4/2O22 beaing DIN and Notbe IVoITBA/AST/F/148A/20222s/1042ffi77951 fo, theAssessment Year 2O18 19 and b the rntice bsued bg the 1stRespondent u/s 148 of the Income Tax Act 1961 dated08/ 04/ 2022 beaing DIN and. Notice [.lYo]ITBA/ AST/ S/ 1481/ 202223/ 10426685001 fo, theAssessment Year 2018 19 arbitrary illegal bad in lautuoidabinitio uiolatiue of thc pinciples of natural [justice ]apartfiom [being ][uiolatiue ][of ][Arlicles ][14 ][191X9 ][ond 265 ][of ][the]Constitution of Indio and Sec 148A of the Income Tax Act1961 and conseqtentlg set a-side the same in thE interests of1ustice". 2. One of the contentions that the petitioner has raised 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which carne into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were r€quired to issue notice underSection 148,{ and provide an opportunity [of hearing ]to the "i!I- ,{,,."\.. &.1 PSI(,J & MTR,JW.P.No-278O of 2O24 vry assessee. As [per ]the [amended ][provision ][of ][law, ][the]proceedings to be drawn are also in [a ][faceless ][marner.] 3. Whereas, learned counsel for the [petitioner]contended that, in the instant [case, reopening ][has ][been]initiated by the Jurisdictional [Assessing ][Offrcer. ][In ][support]of h is contention, he [relied ][upon ][the ][recent judgment]rendered by this very Bench [in ][WP.No.25903 ][of ][2022 ][&']batch, dated [14 ][.O9.2023 ][wherein ][this ][Court ][disposed of ][the]batch of writ [petitions ][to ][the ][limited ][extent.] On the other hand, learned the other hand, learned hand, learned [[Standing ][Counsel ]][[Counsel ]][[for ][the]][[the]] 4. On the other hand, learned the other hand, learned hand, learned [[Standing ][Counsel ]][[Counsel ]][[for ][the]][[the]]respondent-Department 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]which [the petitioner ][has ][raised ][in ][the ][writ]objections also 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] t the same at paragraph Nos.37 & 38 [which ][are reproduced] herein under: '37. The preliminary objection raised by [tLrc ][petitioner]is sustoined and all tlese utit petitions stands allowedon this uery [jurisdictional ]issue. Since the impugnednotices ond orders are getting quashed on [th.e ][pcint of]juisdiction, u-)e are not inclined to proceed furtler anddecide tLte other issues raised bg the [petitioner ][uhich]stands reserued to be raised and conterLded in [an]"approp iate proceeding s. "38. Since the Hon'ble Supreme Court hod, in ttte [case]of Ashish Aganaal, supro, as a one-time measureexercising tle pouers under Article 142 of theConstitution of India, permitted the Reuenue to [proceed]under tle substifiited proui"sion s, and this Courtallouing the petitions onlg on tLrc procedural flaw, tlrcright confetred on the Reuenue uould remain reseruedto proceed further if theg so utant from the stage of theorder of the Supreme Court in the use of AshishAganual, supra.' 6. In view of the same, 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 aJoresaid batchmatters, the rights of the parties would stand reserved as is PSI(,J d6 N?R,JW.P.No.2780 of 2O24 envisaged at paragraph Nos.37 & 38 of the said [order]passed in the batch of writ petitions. No order as to [costs]if [any,]Consequently, miscellaneous [petitions ][pending, ] shall stand closed. SD/- N, [C] ASstsurur BEGISTRAR<- ./vSECTION //TRUE ffi To,1. The AssistantThe Assistant 7 . As has been held by this Bench in the aJoresaid batchmatters, the rights of the parties would stand reserved as is PSI(,J d6 N?R,JW.P.No.2780 of 2O24 envisaged at paragraph Nos.37 & 38 of the said [order]passed in the batch of writ petitions. No order as to [costs]if [any,]Consequently, miscellaneous [petitions ][pending, ] shall stand closed. SD/- N, [C] ASstsurur BEGISTRAR<- ./vSECTION //TRUE ffi To,1. The AssistantThe Assistant To,issioner of [lncome ][Tax,][ Circle ][1, Nizama bad, ][lncome]1. The AssistantThe AssistantelanganaTax Office, [6][-2-t5613. Subas]h Nagar, [Nizamabad ][- ][503 002, ][T]2. The Principalc6hfhissionerof lncome [Tax ][-]2, Hyderabad, [I'T. ][Towers,]3, AC Guards,[tl][ydbrabad ][- ][5][00 ][004, ][Telangana.]3. Assessment [Urtl][ ,lhcome Tax ][DeP][artment, ][Natio nal ][e-Assessment ][Centre,]New Delhi, [Rootn No. ][401 , ][2nd ][Flo][or, E-RamP, ][J][awaharlal ][Nehru Stadium,]New Delhi [- ][11]d003.l4. 5. One One CC CC [to ][to ] rA.\r.AUNDARI SIVA [R. ]KARTIKEYA, [(S][Advocate [O]r SC for INCPUC]OME TAXDEPARMTNEPUC]6. Two CD [CoPie]BNGJP 10-2- at2 HIGH COURDATED:31/04i[tORDERrlWP.No.218024ii,il![rli't LJ31HE [:i ][r,r]lijtaJoo11flAB2024a5**{'tJ.:i'i|f C\,r-i-- iALLOWING TWITHOUT CO3 WRIT PETITION j, @q*