Wp/24315/2022 Of Mrs. Chandini Rani Bathula v. The Income Tax Officer, And 2 Others

HIGH COURT FOR THE AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TENTH DAY TWO THOUSAND AND PRESENT THE HONOURABLE SRI [JUSTICE P.SAM KOSHY]AND THE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION NO: [24315 OF ][2022] Between: Mrs. Chandini Rani Bathula, [W/o: ][Dr. ][A.Bhupesh Kumar' ][Aged 56 ][years,]Occ. Associate Professor, R/o [3-5-700, ][Sri Sai ][Apartments, ][Narayanaguda,]Hyderabad - 500 027, Telangana. ...PETITIONER AND 1. The lncome Tax Officer, [Ward ][- ][4(1), ][Hyderabad, lT Towers, AC Guards,]Masab Tank, Hyderabad [- ]500 [004' ][Telangana.]Masab Tank, Hyderabad [- ]500 [004' ][Telangana.] 2. The Principal Commissioner [of ][lncome Tax ][- ][1, ][Hyderabad, Room ][No" ][71 1,]lT Towers, AC Guards, Masab [Tank, ][Hyderabad ][- ][500 ][004' Telangana']lT Towers, AC Guards, Masab [Tank, ][Hyderabad ][- ][500 ][004' Telangana'] 3. - fefangind, The Principal Chief Hyderabad, Room No. [Commissioner ][of ]922,}th [lncome Tax, ]Floor, B Block, lT [Andhra ][Pradesh ]Towers, [and]10-2-3,A.C. Guards, Hyderabad [- 500 ][004' ][Telangana.]A.C. Guards, Hyderabad [- 500 ][004' ][Telangana.] ...RESPONDENTS Petition under Article 226 [of the ][constitution ][of ][India 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: a. the [order ][glo4l2o22, passed u/s ][14BA(d) ][of ][the Act, ][vide]DIN and Notice No. [ITBA/AST/F/148N2022-2311042772357(1), ][by ][the ]['l"t]Respondent, for the [Assessment ][Year ][2015 ]- [16; and ][b. ][the ][notice ][dated]1gtO4lZO22, issued by [the ][1"t ][Respondent, ][u/s ][1 ][48 of ][the ][lncome Tax ][Act, ][1 ][961 ][,]vide DIN and Notice. ITBA/AST/S/148-112022- [2311042775335(1), ][for ][the]Assessment Year 2015 - [16; ][as ][arbitrary, ][illegal, ][bad ][in ][law, ][void-ab-initio,]violative of the [principles ]of [natural ][justice ][apart ][from ][being violative ][of ][Articles] 14, 19(1Xg) and 265 of the Constitution of lndia and Sec. 148A of the lncomeTax Act, 1961 , and consequently set aside the same in the interests of justice.Tax Act, 1961 , and consequently set aside the same in the interests of justice. lA NO: 1 OF 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 pleased tostay all further proceedings, including any recovery, pursuant to the notice dated1910412022, issued by the 1 st Respondent, uis 148 of the lncome Tax Act, .l g61 ,vide DIN and Notice. TTBA/AST/S/1 4B-112022- 23t104277533S(1), for theAssessment Year 2015 - 16, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A V A SIVA KARTTKEYA Counsel for the Respondents: SRI B. NARASIMHA SARMA The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUI{ARAMJIWRIT PETITION No.243rS OF 2022 ORDER: (per Hon'ble Si Justice P.SAM KOSHY) When the matter is taken up for hearing today, it has been informed by the parties that an identical writ petition i.e.,W.P.No.30153 of 2023 has already been allowed and disposedof uide order, dated 30.1O.2023. 2. In view of the fact that the identical matter has alreadybeen allowed by this Court, we are inclined to allow this writpetition also in terms of the order passed in W.P.No.3O153 of2O23 decided on 30.I0.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- K. AMMAJI I ASSISTANT / //TRUE SECNON6FFTCER to'r. lT Towers' AC Guards''. ,n" lncome Tax officer, Ward -^!(] ).H,voera9-ad' Masab Tank, Tank, [[Hyderabad - 500 ][004' ][lelangana']][[004' ][lelangana']][[lelangana']][[Room ]][[No" ]][71 ][1'] informed by the parties that an identical writ petition i.e.,W.P.No.30153 of 2023 has already been allowed and disposedof uide order, dated 30.1O.2023. 2. In view of the fact that the identical matter has alreadybeen allowed by this Court, we are inclined to allow this writpetition also in terms of the order passed in W.P.No.3O153 of2O23 decided on 30.I0.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- K. AMMAJI I ASSISTANT / //TRUE SECNON6FFTCER to'r. lT Towers' AC Guards''. ,n" lncome Tax officer, Ward -^!(] ).H,voera9-ad' Masab Tank, Tank, [[Hyderabad - 500 ][004' ][lelangana']][[004' ][lelangana']][[lelangana']][[Room ]][[No" ]][71 ][1'] Masab Tank, Tank, [[Hyderabad - 500 ][004' ][lelangana']][[004' ][lelangana']][[lelangana']]2. The Principrr [commMiln"', ][iiritib'" ][iix ][- '1 ][Hvderabad' ][[Room ]][[No" ]][71 ][1']lT Towers, nc ouarii'ilia'siu'Ti'"rt' [Hvo"rab-ab ][-'500 ][004' ][Telangana']3. The Principal [Chief ][d;';ffi;;;; ][oi ][intome-ra' ][Andhra ][Pradesh and]Telanoana. Hvoeru#i, [rioo"niitli'' ][s'2i' ][gih ][aoor' ] [Block' ][lT ][Towers' ][10-2-3']A.C. duards, [Hyderabad ][- ][500 ][004' ][lelangana']4. cc t" [siiA. ][V.-nlsi'ik"tir'iva'^49y9."31'[oPUc]]&; ;. il;6d [io ][sti ][a. ][Nl,rasimha Sarma' SCIoPUCI]6. Two CD [CoPies]TJGJP \af-, [(AlonS ][with ][the Order Copy dt:30'10'2023 in W'P'No'30153 of ][2023)] HIGH COURT DATED:1011112023 ORDER WP.No.24315 of 2022 ALLOWING THE WRIT PETITION WITHOUT GOSTS. I [c+&+]i^ffi ;tE e'(4.qJCo210EI2023o*+oItrn THE HON'BLE SRI JUSTICE [P.SAM ] AND THE HON'BLE W.P. No. 30153 of 2o23 Q!!p$: [pe, ][ao ][n'bte ][Si ][Justice P.SAM ][KosHY)] 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 ][the ][Assessment]Order passed by [respondent ][No.1 ][under ][section ][148A(d) ][of ][the ][Income]Tax Act, 1961 [(hereinafter referred ][to ][as ]["the ][Act") ][dated ][25.04-2022]for the Assessment [Year ][2Ol8-19.] 3. 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 ][01.O4.2O21, ][the ][respondents ][whiie]proceeding under Section [148 ][of the Act ][were ][required ][to ][issue ][notice]under Section [148A ][and ][provide ][an ][opportunity ][of ][hearing ][to ][the]assessee. As [per ][the ][amended provision of law, ][the ][proceedings ][to ][be]drawn are also in [a ][faceless ][manner. ][Whereas, ][it ][has ][been contended]by the petitioner [that ][in ][the ][instant ][case, ][reopening ][has been ][initiated]by the Juridictional [Assessing ][Officer. In ][respect ][of the said objection]that the [petitioner had ][raised, he relied ][upon ][the ][recent batch of ][writ] petitions decided by this very Bench on 14.O9 .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. Learned counsel for the Department wouldnot dispute ofhaving decided the said objection in the aforesaidbatch 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. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.259O3 of 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: petitions decided by this very Bench on 14.O9 .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. Learned counsel for the Department wouldnot dispute ofhaving decided the said objection in the aforesaidbatch 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. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.259O3 of 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: "37. The preliminary objection raised by the petitioner issustained and all these writ petitions stands allowed on this veryjurisdictional issue. Since the impugned notices and orders aregetting quashed on the point ofjurisdiction, we are not inclined toproceed further and decide the other issues raised by thepetitioner which stands reserved to be raised and contended in anappropriate proceedings." 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powersunder Article 142 of the Constitution of India, permitted theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, the rightconferred on the Revenue would remain reserved to proceedfurther if they so want from the stage of the order of the SupremeCourt in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petitionstands allowed on the objection of the petitioner that the proceedingshave not been drawn in accordance with the amended provision butunder the unamended provision which is otherwise not sustainable. As has been held by this Bench in [the ][aforesaid ][batch ][matters, ][the]right of the respondents would stand reserved as is envisaged [in]paragraph 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 Dated:30. 10.2023aqs LAXMI NARAYANA ALISHETTY, J