Wp/21886/2022 Of Kalavathi Bulkapuram v. The Income Tax Officer And Another

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]AND THE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION NO: 21886 OF [2022] Between: Kalavathi Bulkapuram, W/o [Mr. ][B,Vittal Reddy, aged ][67 ]-years, [Occ ][;House.Wife,]H.No.1-1-382Al1/44, Vyshalinagar, [Near State ][Lrbrary, ][Champapet, Hyderabad ][-]500 079, Telangana. .....PETITIONER AND 1. The lncome Tax Officer, Ward ['14(1), ][Hyderabad, lT Towers, Assistant]Commissioner Guards, [lVasab ][Tank. Hyderabad - ][500 ][044' Telangana.]Commissioner Guards, [lVasab ][Tank. Hyderabad - ][500 ][044' Telangana.] 2. The Principal Commissioner [of lncome Tax ][- ][1, ][Hydelabad, Aayakar ][Bhavan,]LB Stadium Road, Basheerbagh, [Hyderabad - ][500 044, ][Telangana.]LB Stadium Road, Basheerbagh, [Hyderabad - ][500 044, ][Telangana.] .....RESPONDENTS Petition Under Article 226 ol [lhe constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in [the ][affidavit ][frled therewith, ][the ][High ][court ][may ][be]pleased to issue a writ of Mandamus [or ][any other ][appropriate ][writ, ][order ][or]Direction, declaring. [(a) ]the [order ][passed ][u/s ][148A(d) ][of ][the ][Act, ][dated]07to4l2o22, vide DIN and [nolice No. ][ITBA/ASTlFl148Al2O22-2311042604235(1),]by the lst Respondent, [for the ][Assessment ][Year 2018 ][- ][19, and (b) ][the ][notice]issued by the 1't Respondent, [uis ][148 ][of ][the ][lncome Tax ][Act, ][1961, ][dated]07to4t2o22, vide DIN [and Notrce ] [112022- ][2311042639029(1),]for the Assessment [Year ]2018 [19. ][as arbitrary, illegal, bad in law, void-ab-initio,]violative of the [principles ][of ][natural ]iustice [apart from being ][violative ][of ][Articles]14, 1g(1xg) and 265 [of ][the ][constrtution ][of ][lndia ][anrl Sec. ][148A ][of ][the ][lncome]Tax Act, [.1961 ], and [consequently set aside the same ][rn ][the interests ][of ][iustice.] I.A.No:1 0F 2022 Petition Under section 151 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High court may be preased tostay all further proceedings, incruding any recovery, pursuant to the notice issuedby the 1"t Respondent, u/s 14g of the rncome Tax Act, 1961, dated o7ro4t2o22,vide DrN and Notice. rrBAiASTis/148_112022-2311042639029(1), for theAssessment Year 2O1B - 1 9, pending disposal of the above writ petition. Counsel for the petitioner : SRI A.V.A.SIVA KART|KEYA Counsel for the Respondents : SRI J.V.PRASAD (SC FOR TNCOME TAX)The Court made the following ORDERThe Court made the following ORDER THE IION'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.2 1886 of 2022 ORDER:@er flon'ble Sri Justice p.SAM KOSH\) When the matter is taken up for hearing today, it has been informed by the parties that an identical writ petitionl.€.,w.P.no.30153 of 2023 has already been ailowed and disposed of videorder dated 30.10.2023.w.P.no.30153 of 2023 has already been ailowed and disposed of videorder dated 30.10.2023. 2. [n view of the fact that the iclentical marter has already been allowed by this Court, we are inclined to allow this writ petition also,in terms of the order passed in W.lr.No.j0l53 of 2023 decided on30.10.2023 on similar terms.30.10.2023 on similar terms. 3. As a sequel, miscellaneous applications pending il any in this writ petition, shall stand closed. No order as to costs. SD/.A.V.S.PRASADASSISTANTEEGISTRARaecrr& orrrcen //TRUE coPY/' ORDER:@er flon'ble Sri Justice p.SAM KOSH\) When the matter is taken up for hearing today, it has been informed by the parties that an identical writ petitionl.€.,w.P.no.30153 of 2023 has already been ailowed and disposed of videorder dated 30.10.2023.w.P.no.30153 of 2023 has already been ailowed and disposed of videorder dated 30.10.2023. 2. [n view of the fact that the iclentical marter has already been allowed by this Court, we are inclined to allow this writ petition also,in terms of the order passed in W.lr.No.j0l53 of 2023 decided on30.10.2023 on similar terms.30.10.2023 on similar terms. 3. As a sequel, miscellaneous applications pending il any in this writ petition, shall stand closed. No order as to costs. SD/.A.V.S.PRASADASSISTANTEEGISTRARaecrr& orrrcen //TRUE coPY/' To' - 1 . Tnu lncome [Tax ][Officer And another' ] [ald ][1.4(] ][)' ][Hyderabad' ][lT^Towers']' nlliiiani commissio-neicuaids, MasaO Tank. Hyderabad - 500 044,Telangana.' - 1 . Tnu lncome [Tax ][Officer And another' ] [ald ][1.4(] ][)' ][Hyderabad' ][lT^Towers']' nlliiiani commissio-neicuaids, MasaO Tank. Hyderabad - 500 044,Telangana.- 2. The Principal iettrOiui' ioad, [Commissioner of lncome Tax ]Bjsheerbagh' Hvd.erabad [- ][1" ]- 5o0 [UYgg'-'b39' Aayakar Bhavan']0'44' Telangana3. b;""Cd i,; [sti ][nv.n.si,, ][Kartixeva ][Advocate-[oPUC]];. il; cc i; [s;i.r.V.pratao ][(sc ][FoR ][lNcotvE rAX)[oPUC]]3. b;""Cd i,; [sti ][nv.n.si,, ][Kartixeva ][Advocate-[oPUC]];. il; cc i; [s;i.r.V.pratao ][(sc ][FoR ][lNcotvE rAX)[oPUC]] 5. Two CD [CoPies] SAGJPl\nx- HIGH COURTDATED:2911112023 ORDER WP.No.21886 of 2022 ALI,O\IING I'IIE W.P\\,t-fl{ou-f ('()sTS. ({'rrr,)\--- 11r\xtr[I]l[. [\] HE 7{i(tCzo[ 3 JAti [2024]c)**D€SPATct\cS THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON,BLE SRI JUSTICE LAXMI NARAYANA W.P. No. 3O153 of 2O23 ORDER:6^'.;i,,it i:it'i'), [tt;: ][tt. ][( ]?.5)t; [tiits; ][ff)] Heard Mr. A.V.A. Siva Kartikeya, [learned ][counsel ][for ][the]petitioner and Ms. B. Sapna Reddy, learned Junior Standing [Counsel]for Income Tax appearing for the respondents. [Perused ][the ][entire]record. 2. The instant petition has been filed challenging [thc ][Assessment]Ordcr passed by respondent No.1 under [section ][I48A(cl) ][of ][the ][Income]Tax Act, 1961 (hereinafter referred to as'thc [Act") ][datccl ][2r.O4 ][-2022]for thc Assessment Year 2OlA-19. 3. One of the contentions that the [petitioner lras ][raised ][in ][the]prcsent writ petition is that under the amcnclccl [provisiorls ][of the ][Act]rt hich came into effect from Ol.O4.2O2 , th( [rt'spondcnts ][rt ][hilc]procceding under Section 148 of the Act [u'cre ][rcrlttircd ][lo ][tssue ][rlotice]r:ncicr Section 148,{ and provide an opportunitv [o[ ][hcerring ][to ][the]assessee. As per the amended [provision o[ ][larr ], [t ][ht' ][procceditrgs ][to ][be]drau n are also in a faceless manner. [Whcrt as. ][it ][hlts ][llecn ][cotllenclccl]br thc petitioner that in the instant [case, ][rettllctritrg ][h:ls ][bt:etr ][initiatcd]Itr thc Juridictional Assessing Officer. [Itr ][rcsltct ][l ][ol-thc ][said ][oblectiorr]that thc [pe ]titioner had [raised, he ][reliecl ][ullctrl ][thc ][r('( ][ent ][batch ][o[ \\'rit] petitions decided by this very Bench on t4.Og .2023 videW.P.No.25903 of 2022 and batch to the limited exrent. 4. Learned counsel for the Department for the Department the Department Department would not dispute not dispute dispute ofhaving decided the said objection in the aforesaid batch matters.However, learned counsel submits that apart from the aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition. Learned counsel for the Department for the Department the Department Department would not dispute not dispute dispute of petitions decided by this very Bench on t4.Og .2023 videW.P.No.25903 of 2022 and batch to the limited exrent. 4. Learned counsel for the Department for the Department the Department Department would not dispute not dispute dispute ofhaving decided the said objection in the aforesaid batch matters.However, learned counsel submits that apart from the aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition. Learned counsel for the Department for the Department the Department Department would not dispute not dispute dispute of 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.25903 ot 2022 and batch had taken note of the same inparagraph Nos.37 & 38 rvhich is reproduced herein under: "37 The prelirninar-r. objection raised by the petitioner issustarned ancl all thesc $,rit petitions stands allowed on it,i" u"A,jurisdictional issue. Since the impugned .roti"." sustarned ancl all thesc $,rit petitions stands allowed on it,i" u"A,jurisdictional issue. Since the impugned .roti"." gctting.quashed on the point ofjurisdlction, ,.rJ oJ"." "..inJi.rea toproceed l-Lrrrhcr and decide the other issues *. ".. rti raised- by theappropriate petitior)er n hir.lr stands Jrr ocet'dings. reserved "to be raised aa,a aoaiaaa"a ia, unproceed l-Lrrrhcr and decide the other issues *. ".. rti raised- by theappropriate petitior)er n hir.lr stands Jrr ocet'dings. reserved "to be raised aa,a aoaiaaa"a ia, un 38 Srnr c rhr. llt,n blc Supreme Court had, in the case ofAshishnqiln\al. sLrpla. [.rs ]a one_time measure exercising the powersRerrrntrr. urrclcr r\rritlc ro prot.et-d t-t2 ol uncler rhc Constitution the substituted of India, p.rrfuili", fr"._itt.a [-""a ],ni"tn.C,u_rr all.rr r.s rtre p(.ritions only on the p.".;J;.;i-a;;, ite .rgt,tconferrrrl on tl)e Rclenue rvould ."_r1., ..""-"J- io ['paoa".a]Cortrt furthcr ln r[ tltt'r'irst,ol t h( \ s() \\ arrt Asl)ish Aganval, supra.lrotl the stage of the order of the S-upreme 6. [n r.rcu ol rlrc s;rnc, rvc arc inclined to allow the present u.r.it petition zriso on sirnil;rr tcrms. Accordingly, the present Writ pctitiorrstands allo,"rt,d ()n rh(, olt_jcction of thc petitioner that the procecdirrgshavc nr>t bccr cr*r* r'r irr .t'c.rdance *ith the amended provisi.. 'r-rtundcr rhr. rrrr;rrnctrrlr.tl ,l.,rr isi.rr rr'hich is otherwiSe not susr.rirr.rlrlt. t As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costsright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Datcd: 3O. 10.2023aqs oqs THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of20/23lpo [tlK' ][I{(),t l)la,Sn ]Justice [p.SAM ]KOSHY) l)a tt'cl: 3O. 1O.2023