Wp/22212/2022 Of Vedprakash Agarwal v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE AT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY THIRD DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE [P. ] ANDTHE HON'BLE SRI JUSTICE [N. ] WRIT PETITION NO: 22212OF [2022] Between: Vedprakash Aganval, S/o. Late Mr. [Ramchandra ]{garwa! [Aged ][about-65]Yeais R/o.21-6-399, Ghansi [Bazar, Chandra Chowjhula, Hyderabad ][- ][500]oo2' Telangana ...PETrroNER AND 1. The Assistant Commissioner of [lncome ][Tax, ][Circle ][- B(1), Hyderabad]2. Assistant Director of lncome [Tax, lnvestigation, DDIT/ADIT ][(lnv.) ][1(1)']HYderabad 2. Assistant Director of lncome [Tax, lnvestigation, DDIT/ADIT ][(lnv.) ][1(1)']HYderabad ...RESP.NDENTS Petition under Article 226 oI the [Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High ][Court may ][be]pleased to pass a writ, order, or direction, more [particularly ][in ][the ][nature ][of ][a ][writ]of mandamus declaring the order [dated ][07 ][-04-2022 issued ][u/s. ][14BA(d) ][of ][the]lncome Tax Act, 1961 bearing [DIN No. ] [2311042600289](1) dated 07 -04-2022 [passed ]by the Respondent [No. ][1 ][for the ][assessment year]2015-16 and the consequent [notice ][u/s. ][148 ][of ][the ][lncome Tax ][Ac, ][1961, ][dated]07-04-2022 bearing DIN No. [2311042601042 ][(1)as being]void, illegal, arbitrary, violative [of ][principles ][of ][natural ][justice and ][contrary ][to ][the]provisions of law and consequently set aside the same lA NO: 1 OF 2022 Petition under Section [151 ][CPC praying ][that ][in the circumstances stated ][in]the affidavit filed in support [of ][the ][petition, ][the ][High Court may be ][pleased ][lo ][stay]the operation of the impugned [order ][dated 07-04-2022 issued ][uis. ][148A(d) lncome]Tax Act, 1961 bearing DIN [No. ][ITBA/AST/S/148-112O22- 2311042601042 ][(1)]dated 07-04-2022 [passed ][by ][the ][Respondent ][No. ][1 ][and ][the consequent ][notice u/s.] 148 of the lncome Tax Act, ['1961, ]dated 07 -O4-2O22 bearing DIN NoTTBAJAST/F/1 48 At2O22-23t 1 042600285 (1)TTBAJAST/F/1 48 At2O22-23t 1 042600285 (1) lA NO: 1 OF 2023 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 topermit the Petitioner to raise this additional ground and consequenfly close theabove writ petition bearing w.P. No. 22212 of 2022 taking into consideration thejudgment rendered by this Hon'ble Court in W.P. No. 25903 of 2022 and batchCounsel for the Petitioner: SRI R. S. ASSOCIATES Counsel for Respondents: SRf. B. NARASIMHA SARMA The Court made the following: ORDER 7 THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUI{ARAMJIWRIT PETITION No.22212 oF 2022 ORDER:/per FIo n'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by the lA NO: 1 OF 2023 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 topermit the Petitioner to raise this additional ground and consequenfly close theabove writ petition bearing w.P. No. 22212 of 2022 taking into consideration thejudgment rendered by this Hon'ble Court in W.P. No. 25903 of 2022 and batchCounsel for the Petitioner: SRI R. S. ASSOCIATES Counsel for Respondents: SRf. B. NARASIMHA SARMA The Court made the following: ORDER 7 THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUI{ARAMJIWRIT PETITION No.22212 oF 2022 ORDER:/per FIo n'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of theIncome Tax Act, 196 I (for short "the Act, 196 1") bearingDIN No.ITBA/AST/F/148A/2022-23/to426oo289 (1),dated 07.04.2022 passed by respondent No.1 for theassessment year 2015-16 and the consequent notice underSection 148 of the Act, 1961, dated O7.O4.2O22 bearingchallenging the order issued under Section 148A(d) of theIncome Tax Act, 196 I (for short "the Act, 196 1") bearingDIN No.ITBA/AST/F/148A/2022-23/to426oo289 (1),dated 07.04.2022 passed by respondent No.1 for theassessment year 2015-16 and the consequent notice underSection 148 of the Act, 1961, dated O7.O4.2O22 bearingDIN No. ITBA/AST/ S/ t 48 _r / 2022-23 / to426o to42 (tl.2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amended2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were reqrrired to issue notice underSection 148A arrd provide an opportunity of hearing to theOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were reqrrired to issue notice underSection 148A arrd provide an opportunity of hearing to the assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless m€rnner. 3. Whereas, learned counsel for the learned counsel for the 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.259O3 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel for the learned counsel for the for the petitioner 4. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for thelearned Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid 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. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for thelearned Standing Counsel for the 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of the same at [paragraph ][Nos.37 ][& ][38 which ][are ][reproduced] herein under: "37. The [preliminary ][objection ][raised ][bg ][the]petitioner is sustained and all these uit [petitions]stands allouLed on this [uery ][juisdictional ][issue.]Since the impugned [notices ][and ][orders are ][getting]quasLrcd on the [point ][of ][juisdiction, ][u)e ][are ][not]inclined to [proceed ]further [and ][decide ][the ][other]issues raised bg [the ][petitioner ][which ][stands]reserued to be [raised ][and ][contended ][iru ][an]ap p ropiate [pro ][ce ][e ][ding ][s. ]["] 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of the same at [paragraph ][Nos.37 ][& ][38 which ][are ][reproduced] herein under: "37. The [preliminary ][objection ][raised ][bg ][the]petitioner is sustained and all these uit [petitions]stands allouLed on this [uery ][juisdictional ][issue.]Since the impugned [notices ][and ][orders are ][getting]quasLrcd on the [point ][of ][juisdiction, ][u)e ][are ][not]inclined to [proceed ]further [and ][decide ][the ][other]issues raised bg [the ][petitioner ][which ][stands]reserued to be [raised ][and ][contended ][iru ][an]ap p ropiate [pro ][ce ][e ][ding ][s. ]["] "38. Since [the Hon'ble ][Supreme ][Court ][had, ][in ][the]case of Ashish Agaruua| [supra, ][as ]a [one-time]measure exercising [the ][pouers ][under ][Article ][142 ][of]the Constitution [of ][India, ][permitted ][the ][Reuenue ][to]proceed under the substttuted [prouisions, ]and thisCourt allouing [the ][petitions ][onlg on ][the ][procedural]flaw, [tle ][ight ][conferred ][on ][tle ][Reuenue ][would]remain reserued [to ][proceed ]further [if ][theg ][so want]from [the stage of the order of the ][Supreme ][Court ][in]the case of Ashish [Aganaal, ][suPra."] 6. In view of the [sarne, ][we ][are inclined ][to ][allow ][the]present writ petition [also on ][similar ][terms. Accordingly, the]present Writ Petition [stands allowed ][on ][the objection ][of ][the]petitioner that the [proceedings ][have ][not ][been ][drawn in]accordance with [the ][amended ][provision ][but ][under ][the ][un-]amended [provision which is ][otherwise ][not ][sustainable.] PSK,J Ab NTR,JW.P.No.22272 of 2022 7 . As has been held by this Bench in the aforesaid batch matters, the right of the respondents would stand reservedas is envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, if anyshall stand closed. SD/. T.VIJAY ASSISTANT //TRUE COPY//SECTION OFFICER To,Hyderabad1. The Assistant [Commissioner of lncome Tax, Circle - ][8('t ][)]lT (lnv.) 1(1),i. n'Jiirii"ii:ireaor [of lncome ][Tax, ][lnvestigation, DDIT/AD]Hvderabada. oi,i,-bti" sri [R. ][S' ][Associates Advocate ][[oP-qq ].^-;. o;; cc io [Sti ][B Narasimha Sarma Advocate ][[oPUC]]5. Two CD [CoPies] MBCGJ B €o}}e? HIGH COURT DATED: 2311112023 1HE €qoz,J4 JA'r'l [2C24]o[ ^5f:+*DEspn;cH[-o] ORDER WP.No.22212 of 2022 ALLOWING THE WRIT PETITION WITHOUT COSTS