Wp/25381/2024 Of Largesized Cooperative Society Wyra v. He Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE TWENTIETH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL.AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO \rVRlT PETITION NOs: 25378,25379, 25381, 25393, 25413.25417 AND 25428 0F 2024 WRIT PETITION NO: 25378 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Chinnakalvala, Rep By ltsSecretary VALLAKONDA RAMESH, S/o SADAIAH VALLAKONDA,Occupation Business Aged about 46 years, R/o Chinnakalvala-Vill.SulthanabadMdl Karimnagar Dist 505452,Telangana, lndia. PANAABAP8659A Assessment Year 201 8- 1 9Secretary VALLAKONDA RAMESH, S/o SADAIAH VALLAKONDA,Occupation Business Aged about 46 years, R/o Chinnakalvala-Vill.SulthanabadMdl Karimnagar Dist 505452,Telangana, lndia. PANAABAP8659A Assessment Year 201 8- 1 9 ...PETTTTONER(S) ANI) 1The Assistant Commissioner of lncome Tax, Circle 1, Kanmnagar, lncomeTax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar TelanganaState.Tax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar TelanganaState. ')The Principal Chief Commissioner of lncome Tax -Telangana and A.P, lTTowers, AC Guards, Masab Tank, Hyderabad 500 028, Telangana.Towers, AC Guards, Masab Tank, Hyderabad 500 028, Telangana.3The National Faceless Assessment Center, lncome Tax Department, NewDelhiDelhi ,1The Central Board of Direct Taxes, Represented by its Chairman Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi ['1 ]10 001of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi ['1 ]10 001li. The Union of lndia, Represented by its Secretary tothe GovernmentDepartment of Revenue,Ministry of Finance, New DelhiDepartment of Revenue,Ministry of Finance, New Delhi ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate wrrt, order:or direction more particularly one inthe nature of Writ of Mandamus declaring the order [passed ]by the lncome Tax authorities (Natronal Faceless E-Assessment centre) completed the assessmentUIS 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date of 20-03-2024, DIN lrBA/AST/s/147t2023-24t1062995578(1)for the Assessment year2018-19 determining the total income of Rs. 90,30,490/-as arbitrary, illegal, badin law, without.iurisdiction, void-ab-initio, violative of the principles of naturaljustice apart from berng violative of Articles 1 , 19(1Xg) and 265 of theCorrstitution of lndia and Sec. 148A of the lncome Tax Act, 1g61, andconsequently set aside the same an the interests of justice. Counsel for the Petitioner: SRt THANNERU CHAITANYA KUMAR Counsel for the Respondent No.1 & 2: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 25379 OF 2024 Between:PRIMARY AGRICULTURE CO OPERATTVE SOC|ETY GARTKAPADU Rep. ByIts Secretary. AKKISETTI RAMAKRTSHNA, S/o VENKATAKRTSHNA ['RAd]Mandal Kharnmam 507165, Occupation. Busrness Aged about Telangan-a, 46 years. lndia. RiO. PAN. Assessm5ntMain Road Garikapadu , KvraYear.201B-19PRIMARY AGRICULTURE CO OPERATTVE SOC|ETY GARTKAPADU Rep. ByIts Secretary. AKKISETTI RAMAKRTSHNA, S/o VENKATAKRTSHNA ['RAd]Mandal Kharnmam 507165, Occupation. Busrness Aged about Telangan-a, 46 years. lndia. RiO. PAN. Assessm5ntMain Road Garikapadu , KvraYear.201B-19 ...PETITIONER AND Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 25379 OF 2024 Between:PRIMARY AGRICULTURE CO OPERATTVE SOC|ETY GARTKAPADU Rep. ByIts Secretary. AKKISETTI RAMAKRTSHNA, S/o VENKATAKRTSHNA ['RAd]Mandal Kharnmam 507165, Occupation. Busrness Aged about Telangan-a, 46 years. lndia. RiO. PAN. Assessm5ntMain Road Garikapadu , KvraYear.201B-19PRIMARY AGRICULTURE CO OPERATTVE SOC|ETY GARTKAPADU Rep. ByIts Secretary. AKKISETTI RAMAKRTSHNA, S/o VENKATAKRTSHNA ['RAd]Mandal Kharnmam 507165, Occupation. Busrness Aged about Telangan-a, 46 years. lndia. RiO. PAN. Assessm5ntMain Road Garikapadu , KvraYear.201B-19 ...PETITIONER AND 1The lncome Tax Officer Ward 1, Khammam/ lncome Tax Office. Raieev GuntRajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana Staie.Rajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana Staie.2The Principal Ctief Commissioner of lncome Tax-, Telangana and A.p,l.lyderabad, lT Towers, AC Guards, Masab Tank, Hydera-bad -SOO O2S,Telangana.l.lyderabad, lT Towers, AC Guards, Masab Tank, Hydera-bad -SOO O2S,Telangana.JThe National Faceless Assessment Center,, Income Tax Department, NewDelhi.Delhi. 4The central Board of Direct Taxes, Represented by its chairman. Deoartmentof Revenue .VlnLstry of Finance. Gov6rnment of rhdia. seireGriat iirirdi;g;,New Delhi -'l 10 001of Revenue .VlnLstry of Finance. Gov6rnment of rhdia. seireGriat iirirdi;g;,New Delhi -'l 10 0015. The Union of lndia, Represented_ by its Secretary to the Government,Department of Revenue Ministry of Finlnce, New Dellii _ t tO OOl. [- - ][' ]["-"']Department of Revenue Ministry of Finlnce, New Dellii _ t tO OOl. [- - ][' ]["-"'] Petitron under Article 226 of the constitution of lndra praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue an appropriate writ, order or direction more particularly one inthe nature of writ of Mandamus declaring the order passed by the Income Taxthe nature of writ of Mandamus declaring the order passed by the Income TaxAuthorities (National Faceless E-Assessment centre) completed the assessmentuls 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date ofuls 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date of1 110312024. DIN |rBA/AST tst147 tzoz3-24t1062406482('t)for the AssessmentYear 2018-19 determining the total income of Rs. i,35,05,5.19/-as arbitrary,illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles ofnatural justice apart from being violative of Articles 1a, 19(1)(g) and 26b of theconstitution of lndia and sec. 14BA of the Income Tax Act, 1961, andnatural justice apart from being violative of Articles 1a, 19(1)(g) and 26b of theconstitution of lndia and sec. 14BA of the Income Tax Act, 1961, andconsequently set aside the same in th€ interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.1 & 2; M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO:25381 OF 2024 Between: LARGESIZED COOPERATTVE SOC|ETY WyRA, Rep. Bv its SecretarvBOLLAM RAMAKRISHNA, S/o BOLLAM VEERASWAil/I..-occu;;il6".Knammam Business Aggg.+Jt 5u/165, Ierangana. lndia. pAN- AAAALss,l2F 46 years, R/o- lyq Ar Wyra , eo Wyriwyrirri-uioli,Absesdment year-2018-19 ...PETITIONER ANt) Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.1 & 2; M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO:25381 OF 2024 Between: LARGESIZED COOPERATTVE SOC|ETY WyRA, Rep. Bv its SecretarvBOLLAM RAMAKRISHNA, S/o BOLLAM VEERASWAil/I..-occu;;il6".Knammam Business Aggg.+Jt 5u/165, Ierangana. lndia. pAN- AAAALss,l2F 46 years, R/o- lyq Ar Wyra , eo Wyriwyrirri-uioli,Absesdment year-2018-19 ...PETITIONER ANt) ,IThe lncome Tax officer ward 1, Khammam/ lncome Tax office. Raieev Gunt.Rajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana'Stai;- [- ][- ][-']Rajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana'Stai;- [- ][- ][-'].,2The Principa!_ Ciief Commissioner of lncome Tax, Telangana and A,p.Hyderabad, lT Towers, AC Guards, Masab Tank, HyOeriO-aO _ SOO biA,Telangana.Hyderabad, lT Towers, AC Guards, Masab Tank, HyOeriO-aO _ SOO biA,Telangana.3The National Faceless Assessment Center,, lncome Tax Department, NewDelhiDelhi.lThe Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, .M1n1s_try of Finance. Gov6rnment of lhdia Secretariat duid,ngs.New Delhi - 1'10 00'lThe Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, .M1n1s_try of Finance. Gov6rnment of lhdia Secretariat duid,ngs.New Delhi - 1'10 00'l 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi - 110 001.Department of Revenue, Ministry of Finance, New Delhi - 110 001. ...RESPONDENTS Petition under Artrcle 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ. order or direction more particularly one inthe nature of Writ of Mandamus declaring the order passed by the 3rdrespondent (National Faceless E-Assessment Centre) completed theassessment UIS 147 read with section 1448 of the lncome-tax Act Date of2210312024, DIN |TBAiASTlsll4T 12023-2411063202555(1)for the AssessmentYear 2018- 19 determining the total income of Rs. 22,98,39,002/-as arbitrary,illegal, bad in law, without [jurisdiction, ]void-ab-initio, violative of the principles ofnatural [justice ]apart from being violative of Articles 14, 19(1Xg) and 265 of theConstitution of lndia and Sec 148A of the lncome Tax Act, 1961, andconsequently set aside the same in the interests of .justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.1 & 2: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REP. FOR SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 25393 OF 2024 Between: LARGESIZED COOPERATIVE SOCIETY WYRA, Rep. By tts Secretarv.BOLLAM RAMAKRISHNA, S/o. BOLLAM VEERASWAMI, occupatioi-Pusiness [Aged ][about ][46 ][years, R/O- Wyra ][At Wyra , ][Po ][WyraWyra ][Mandal,]Khammam 507165. Telangana. lndia. PAN- AAAALsSl2F A-ssesdment [year-]2016-17BOLLAM RAMAKRISHNA, S/o. BOLLAM VEERASWAMI, occupatioi-Pusiness [Aged ][about ][46 ][years, R/O- Wyra ][At Wyra , ][Po ][WyraWyra ][Mandal,]Khammam 507165. Telangana. lndia. PAN- AAAALsSl2F A-ssesdment [year-]2016-17 ...PETITIONER AND 1The income tax officer, ward 1, Khammam/ lncome Tax Office. Rai eev Grunt.Rajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana St'aie. [-- ][- ]["])The Principal CJrref Commissioner of lncome Tax, Telangana and A.p,)The Principal CJrref Commissioner of lncome Tax, Telangana and A.p,Hyderabad, lT Towers, AC Guards, l\r'lasab Tank, Hyderab"ad _ SOO O2A,Telangana.Telangana. ll. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. ...PETITIONER AND 1The income tax officer, ward 1, Khammam/ lncome Tax Office. Rai eev Grunt.Rajiv Chowk, Near Kinnerasani Theatre, Khammam, Telangana St'aie. [-- ][- ]["])The Principal CJrref Commissioner of lncome Tax, Telangana and A.p,)The Principal CJrref Commissioner of lncome Tax, Telangana and A.p,Hyderabad, lT Towers, AC Guards, l\r'lasab Tank, Hyderab"ad _ SOO O2A,Telangana.Telangana. ll. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 4. The Central Board of Drrect Taxes. Represented bv its Chairman. Deoartmentof Revenue. Ministry of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001of Revenue. Ministry of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001 lj. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, tvlinistry of Finince, New Del6i - 1j0 001.Department of Revenue, tvlinistry of Finince, New Del6i - 1j0 001. ...RESPONDENTS ' Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ. order or direction more particularly one inthe nature of Writ of Mandamus or any other appropriate Writ, Order, orDirection, declaring the order passed by the lncome Tax Authorities (NationalFaceless E-Assessment Centre) completed the assessment U/S j47 read withsection 1448 of the lncome-tax Act Date of 24tO3t2OZ4, DINITBA/AST/S/'14712023-2411063299670(1)for the Assessment year 2016-12determining the total income of Rs. 21,79,43,603/-as arbitrary, illegal, bad in law,without jurisdiction, void-ab-initio. violative of the principles of natural justiceapart from being violative of Articles 1a, 19(1Xg) and 265 of the Constitution oflndia and Sec. 14BA of the lncome Tax Act, 1g6i, and consequenfly set asidethe same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHATTANYA KUMAR Counsel for the Respondent No.1 & 2: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FOR SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 25413 OF 2024 Between: PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY V V PALEM,Eep [By ][lts ][Secretary, ITHAGANI THIRUPATHI ][RAO, S/o. ][VENKA|AH,]Occupation Busrness Aged about 54 years, R/O Eratrve Credit Society VVenkatayapalem. Khammam UrbanKhammam 507318. Telangana, lnijia.PAN AACAPl33BB Assessment Year 2O1B- 19Eep [By ][lts ][Secretary, ITHAGANI THIRUPATHI ][RAO, S/o. ][VENKA|AH,]Occupation Busrness Aged about 54 years, R/O Eratrve Credit Society VVenkatayapalem. Khammam UrbanKhammam 507318. Telangana, lnijia.PAN AACAPl33BB Assessment Year 2O1B- 19 ANI) IThe lncome tax officer ward 1, Khammam, The lncome tax officer ward 1,Khammam lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near KinnerasaniTheatre, Khammam, Telangana State.Khammam lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near KinnerasaniTheatre, Khammam, Telangana State. 2The Principal CJrief Commissioner o{ lncome Tax, Telangana and A. [p,]Hyderabad, lT Towers, AC Guards. t\rlasab Tank, Hyderaiad - 500 O2B,Telangana.Hyderabad, lT Towers, AC Guards. t\rlasab Tank, Hyderaiad - 500 O2B,Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, NewDelhiDelhi 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue. Ministry of Finance, Government of lhdia, Secretariat duildings,New Delhi - 110 001of Revenue. Ministry of Finance, Government of lhdia, Secretariat duildings,New Delhi - 110 001 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi - 110 001.Department of Revenue, Ministry of Finance, New Delhi - 110 001. ..,RESPONDENTS 2The Principal CJrief Commissioner o{ lncome Tax, Telangana and A. [p,]Hyderabad, lT Towers, AC Guards. t\rlasab Tank, Hyderaiad - 500 O2B,Telangana.Hyderabad, lT Towers, AC Guards. t\rlasab Tank, Hyderaiad - 500 O2B,Telangana. 3. The National Faceless Assessment Center, lncome Tax Department, NewDelhiDelhi 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue. Ministry of Finance, Government of lhdia, Secretariat duildings,New Delhi - 110 001of Revenue. Ministry of Finance, Government of lhdia, Secretariat duildings,New Delhi - 110 001 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi - 110 001.Department of Revenue, Ministry of Finance, New Delhi - 110 001. ..,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith. the High Court may bepleased to issue an appropriate writ, order or direction more particularly one inthe nature of Writ of Mandamus, declaring the order passed by the 3rdRespondent (National Faceless E-Assessment Centre) completed theRespondent (National Faceless E-Assessment Centre) completed theassessment UIS 147 r. w. s 144 read with section 1448 oI the lncome- tax ActDate of 21-02-2024, DIN ITBA/AST/S/14712023-24t106129S168(j) for theAssessment Year 2018-19 determining the total income of Rs. 33,65,98,064/- asDate of 21-02-2024, DIN ITBA/AST/S/14712023-24t106129S168(j) for theAssessment Year 2018-19 determining the total income of Rs. 33,65,98,064/- asarbitrary, illegal, bad in law, without jurisdiction, void- ab- initio, violative of theprinciples of natural justice apart from being violative of Articles 1a, 1g(1Xg) andprinciples of natural justice apart from being violative of Articles 1a, 1g(1Xg) and265 of the Constitution of lndia and Sec. 14BA of the lncome Tax Act, [.1961, ]andconsequently set aside the same in the interests of justice.consequently set aside the same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: M/s. B.SAPNA REDDY,Jr. SC FOR INCOME TAXJr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WFrIT PETITION NO: 25417 OF 2024 Between: .lrlTary [Agnculture Co-Operative ][Society ][Limited, ][Rep. ][By ][lts ][Secretary,]VALLAKONDA RAMESH, S/o SADAIAH VALLAKONDA Occuoatiori-Business Aged about 46 years, R/O- Chinnakalvala-Vill ,sulthana6adMdlKarimnagar Dist 505452,Telangana, lndia. [pAN- ]AABAPB659A AssessmentYear- 2019-20 ...PETITIONER AND1The Assistant Commissioner of lncome Tax Circle 1, Karimnagar, lncome TaxOffice, Aayakar Bhavan, Near Natraj Theatre, Karimnagar Tel5ngana State.1The Assistant Commissioner of lncome Tax Circle 1, Karimnagar, lncome TaxOffice, Aayakar Bhavan, Near Natraj Theatre, Karimnagar Tel5ngana State.2 T.ng Principal Ctief Commissioner of lncome Tax, Telangana and A.p,Hyderabad, lT Towers, AC Guards, Masab Tank, Hyder5bad 500 O2g,Telangana.Hyderabad, lT Towers, AC Guards, Masab Tank, Hyder5bad 500 O2g,Telangana.3. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue. lvlinrstry of Finance. Government of lhdia. secretariat duildingsNew Delhi - 110 001of Revenue. lvlinrstry of Finance. Government of lhdia. secretariat duildingsNew Delhi - 110 001 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finbnce, New Del6i - [.l ]10 001 .Department of Revenue, Ministry of Finbnce, New Del6i - [.l ]10 001 . ...RESPONDENTS 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue. lvlinrstry of Finance. Government of lhdia. secretariat duildingsNew Delhi - 110 001of Revenue. lvlinrstry of Finance. Government of lhdia. secretariat duildingsNew Delhi - 110 001 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finbnce, New Del6i - [.l ]10 001 .Department of Revenue, Ministry of Finbnce, New Del6i - [.l ]10 001 . ...RESPONDENTS Petition under Article 226 oI the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one inthe nature of Writ of Mandamus declaring the order passed by the lncome Taxauthorities (National Faceless E-Assessment centre) completed the assessmentthe nature of Writ of Mandamus declaring the order passed by the lncome Taxauthorities (National Faceless E-Assessment centre) completed the assessmentUIS 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date of2010312024, DIN IrBA/AST lsl 1 47 12023-24t 1 062996293 (1 )for the Assessment2010312024, DIN IrBA/AST lsl 1 47 12023-24t 1 062996293 (1 )for the AssessmentYear 2019-20 determining the total income of Rs. 1,09,02,235/-as arbitrary,illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles ofnatural justice aiart from being violative of Articles ia, 19(1Xg) and 265 of theConstitution of lndia AND Sec 148A of the lncome Tax Act, 196.1 , andconsequently set aside the same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.1 & 2: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FOR SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 25428 OF 2024 Between:PRIMARY AGRICULTURE CO OPERATTVE SOCtETYGARTKAPADU. Reo.By its Secretary, AKKISETTI RAMAKRTSHNA, S/o.VENKATAKRISHNA RA6:Occupation. Business Aged about 34 years, R/O. tr/ain Road Garikjpadu,Wyra Mandal Khammam 507165. Teiangana. lndia. [pAN ]AABApgi2lBAssessment Y ear 2016-17 ...PETITIONER1The income tax officer ward 1, Khammam lncome Tax Office. Raieev Gunt.Rajiv Chowk. Near Kinnerasani Theatre, Khammam. Telangana Stale.2The Principal Chief Commissioner of lncome Tax. Telanoana and A pHyderabad, lT Towers, AC Guards, Masab Tank, Hyderab-ad - 500 02g:Telangana.3The National Faceless Assessment Center, lncome Tax Department, NewDelhi.lThe central Board of Direct Taxes. Represented by its chairman. Deoartmentof Revenue, Ministry of Finance, Gov6rnment of thdia, Secretariai tirildi;ga;New Delhi - 110 00iThe Union oJ^lndia. Represente-d_ by its Secretary to the Government,Llepa(ment of Revenue Ministry of Finance, New Del6i - 11O 001 AND ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affrdavit filed therewith, the High court may bepleased to issue an appropriate writ, order or direction more particularly one inthe nature of writ of [\/andamus declaring the order passed by the lncome TaxAuthorities (National Faceless E-Assessment centre) completed the assessmentuls 147 read with section 1448 ot the lncome{ax Act Date of 10-03-2024,DlN. ITBAiAST lsl 147 12023-24t 1 062332 a22(1 )for the Assessment y ear 2016-12determining the total income of Rs. 3,51,94, j13 i as arbitrary, illegal, bad in law,without jurisdiction, vord-ab-initio. violative of the principles of natural justiceapart from being violative of Articles 1a, 19(i)(g) and 26s of the constitution oflndia and sec 148A of the lncome Tax Act, 1961, and consequently set aside thesame in the interests of justrce. a'o/ Counsel for the Petitioner: SRI THANNERU CHATTANYA KUMARCounsel for the Respondent No.1 & 2: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX a'o/ Counsel for the Petitioner: SRI THANNERU CHATTANYA KUMARCounsel for the Respondent No.1 & 2: M/s. B.SAPNA REDDY, Jr. SC FOR INCOME TAX Counsel for the Respondent No.3 to 5: SRI B.MUKHERJEE, REp. FORSRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERIAL OF INDIAThe Court made the following: COMMON ORDER THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHUTAR RAO WRIT PETITION NOS.25378 .25379.25381, 25393. 254L3,254L7N{p 2542A OF 2024 COMMON ORDER (per Hon'bte Sp,J) Sri Thanneru Chaitanya Kumar, learned counselappears for the petitioner(s), Ms. J.Sunitha, learned JuniorStanding Counsel for Income Tax Department, appears for therespondent(s)-lncome Tax Department in W.P.Nos.25378 and25417 of 2024, Ms.B.Sapna Reddy, learned Junior StandingCounsel for Income Tax Department, appears for therespondent(s)-lncome Tax Department in W.P.Nos.2S379, 25381,25393,25413 and 25428 of 2024 and Sri B. Mukherjee, learnedcounsel representing Sri Gadi Praveen Kumar, learned DeputySolicitor General of India, appears for the respondent(s)-CentralGovernment in all the writ petitons. 2Regard being had to the similarity of the questioninvolved, on the joint request of the parties, the matters areinvolved, on the joint request of the parties, the matters areana-logously heard and decided by this common order3. It is common ground taken by the learned counsel for3. It is common ground taken by the learned counsel forthe petitioner(s) that in furtherance of Finance Act, 2027, re_assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section 148assessment process stood modified but the respondents have nottaken care of it and therefore notices issued under Section 148 I ol the Income Tax Act, 196 1 cannot sustain judicial scrutiny.Since notices are bad in law, the consequential orders are alsobad in law. 4During the course of hearing, learned counsei for theparties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.P.No.25903 of 2022and other connected matters, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.09.2023. 5This Court in the said order dated 74.O9.2023 inW.P.No.259O3 of 2022, held as under: "35. ln view of the aforesaid discussions, it is by now [very ]clear thatthe procedure to be followed by the respondent-Department upontreating the notices issued for reassessment being under Section'148A, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to [hold]that the procedure adopted by the respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the Hon'ble Supreme Court in the case of Ashish Agarwal,su [pra.] 36. Foi all the aforesaid reasons, the impugned notices issued and [the]proceedings drawn by the respondent-Department is neither tenable,nor sustainable. The notices so issued and the [procedure ]adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders [getting]quashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section [147 ][and ][148]would also get quashed and it is ordered accordingly. The [reason we]are quashing the consequential order is on the [principles ][that ][when] the initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.subsequent orders also gets nullified automatically. 36. Foi all the aforesaid reasons, the impugned notices issued and [the]proceedings drawn by the respondent-Department is neither tenable,nor sustainable. The notices so issued and the [procedure ]adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders [getting]quashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section [147 ][and ][148]would also get quashed and it is ordered accordingly. The [reason we]are quashing the consequential order is on the [principles ][that ][when] the initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.all these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on thepoint of jurisdiction, we are not inclined to proceed further and decidepoint of jurisdiction, we are not inclined to proceed further and decidethe other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proceedings.raised and contended in an appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case of AshishAganval, supra, as a one-time measure exercising the powers underAganval, supra, as a one-time measure exercising the powers underAfticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra.Revenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra. 39. No order as to costs." 6In view of the consensus arrived, the impugned ShowCause notices and consequentia-l orders passed in this batch of',{,rit [petitions ][are ][set ][aside. ]Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 in',{,rit [petitions ][are ][set ][aside. ]Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.259O3 of 2022 7The Writ Petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall a,lso stand closed.applications, if any pending, shall a,lso stand closed. SD/.MOHD. ISMAILASSISTANT REGIS/RARw //TRUE COPY' SECTIONFICER To,1. The Assistant Commissioner of lncome [Tax, ][Circle ]['1, ][Karimnagar, ][lncome]Tax Office, Aayakar Bhavan, Near Natra.j Theatre, [Karimnagar ][Telangana]State.1. The Assistant Commissioner of lncome [Tax, ][Circle ]['1, ][Karimnagar, ][lncome]Tax Office, Aayakar Bhavan, Near Natra.j Theatre, [Karimnagar ][Telangana]State. 2. The lncome Tax Officer Ward-1. Khammam/ lncome Tax Office, RaieevGrunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam, [Telangana ][Stale.]Grunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam, [Telangana ][Stale.]3. The Principal Chief Commissioner of lncome Tax-, Telangana and [AP,]Hyderabad, lT Towers. AC Guards, Masab Tank, Hyderabad [-500 ][028,]Telangana.Hyderabad, lT Towers. AC Guards, Masab Tank, Hyderabad [-500 ][028,]Telangana. ,1. The National Faceless Assessment Center, lncome Tax Department, New \ DM, r r 5. The chairman, central Board of Direct r-axes. Department of Revenue,\ I yinistry '1 10 001of Finance, Governmeni oiinoli, sec,e-t"rriEriri"iib.] New Dethi\ I yinistry '1 10 001of Finance, Governmeni oiinoli, sec,e-t"rriEriri"iib.] New Dethi 2. The lncome Tax Officer Ward-1. Khammam/ lncome Tax Office, RaieevGrunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam, [Telangana ][Stale.]Grunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam, [Telangana ][Stale.]3. The Principal Chief Commissioner of lncome Tax-, Telangana and [AP,]Hyderabad, lT Towers. AC Guards, Masab Tank, Hyderabad [-500 ][028,]Telangana.Hyderabad, lT Towers. AC Guards, Masab Tank, Hyderabad [-500 ][028,]Telangana. ,1. The National Faceless Assessment Center, lncome Tax Department, New \ DM, r r 5. The chairman, central Board of Direct r-axes. Department of Revenue,\ I yinistry '1 10 001of Finance, Governmeni oiinoli, sec,e-t"rriEriri"iib.] New Dethi\ I yinistry '1 10 001of Finance, Governmeni oiinoli, sec,e-t"rriEriri"iib.] New Dethi 6 Jle Secretary to the Government Department of Revenue, Ministry ofFinance, New Delhi, Union of lndia.Finance, New Delhi, Union of lndia. 7 One CC to SRI THANNERU CHAITANYA KUMAR, Advocate [OpUC] B. One CC to M/s J.SUNITHA, Jr SC FOR TNCOME rAX 9. One CC to M/s B.SAPNA REDDY, Jr SC FOR INCOME TAX IOPUC] 'l0.one cc to SRI GAD| PRAVEEN KUMAR, DEpury solrcrroR GENERTALcc to SRI GAD| PRAVEEN KUMAR, DEpury solrcrroR GENERTALOF lNDlA, High Court for the State of Telangana at Hyderabad lOpUCi- [' ][-] 'I 1. Two CD Copies1. Two CD Copies BSRBS HIGH COURT DATED: 2010912024 ,e[o][({][ -t ][l.,r ] [s][ l4]Ii [1s ][r{orr ]fltl'pDP4rcHEo COMMON ORDER WP.Nos.25378, 25379, 25381, 25393, 25413, 25417AND 25428 0F 2024 ALLOWING ALL THE WRIT PETITIONS,WITHOUT COSTS t2| /'/U\eW