Wp/25680/2022 Of M/S Bhavya Constructions Private Limited v. The Deputy Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF (SPecial Original Jurisdiction) MONDAY, THE SIXTH DAY OF TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE [P.SAII ] ANDTHE HONOURABLE SRI JUSTICE [N.TUKARAMJI]WRIT PETITION NO:25680 [2022] Between: M/s Bhavya Constructions Private [Limited ], [8-2-293l\2lAll ][to ][3, Plot ][No. ] 't it f toor,' Bhavyas Spoorthi Bhavan, [Road ][No.1, Film ][Nagar, Jubilee ][Hills,]Hvderabad - 5d0 096, Telangana, [Represented ][by ][its ][Managing ][Director,]Mi. Aditya Venigalla, S/o. Mr. [V. ][Ananda ][Prasad.] ...PETITIONER AND 1The Deputy Commissioner of [lncome ][Tax, ][Circle ][- ]1(1)' [HyderaOr9,^Fgg7]No.722,'7li Floor, lT Towers, [AC Guards, ][Masab ][Tank, ][Hyderabad ][- ][500 004,]Telangana.No.722,'7li Floor, lT Towers, [AC Guards, ][Masab ][Tank, ][Hyderabad ][- ][500 004,]Telangana. 2. The 7th Floor,'lT Principal Commissioner Towers, AC Guards, [of ][lncome Tax ][Masab ][- ][Tank' ][1, ][Hyderabad, ][Hyderabad ][Room ][- ][50]-No.70004,11,Telangana....RESPONDENTSTelangana....RESPONDENTS Petition under Article 226 of [the constitution ][of ][lndia ][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 daled 28.04.2022, [passed ][uis ][14SA(d) ][of ][the Act, ][vide ] [and]Notice No. ITBA/AST/F/148N2022-2311O42890872(1), [by ][the ][1st ][Respondent,]for the Assessment Year 2018 - [19; ][and] b. the notice dated 28.04.2022, issued [by ][the ][1st ][Respondent, ][u/s ]['148 ][of ][the]lncome Tax Act, 1961 , vide DIN [and ][Notice. ] 23t1042890931(1), for the [Assessment Year ][2018 ]- [19;] as arbitrary, illegal, bad in law, void-ab-initio, violative [of the ][principles ][of ][natural]justice apart from being vrolative of Articles 14, 19(1Xg) and 265 of theConstitution of lndia and Sec. 148A of the [lncome ]Tax Act, [1961 ], [and]consequently set aside the same in the interests of [justice.] lA NO: 1 OF 2022 Petition under Section ['1 ]51 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the [High Court ][may be pleased to]stay all further [proceedings, ]including any recovery, [pursuant ][to the ][notice ][dated]28.04.2022, issued by the 1st Respondent, u/s ['148 ]of the [lncome Tax ][Act, ][1961,]vide DIN & Notice: ITBA/AST/S/148_112022- [2311042890931(1), ]for [the]Assessment Year 2018 - 19, [pending ]disposal of the above [Writ ][Petition.] Counsel for the Petitioner: SRI A.V.A.SIVA Counsel for the Respondents: M/s. B.SAPNA [REDDY, ][Jr. ] The Court made the following: ORDER .K THE HON'BLE SRJ JUSTICE P.SAM AND THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.25680 of2022 ORDER: nce' tto n'ble Si Justicc P.SAII KOSIIY) 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.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 [uthe ][Act") ][dated ][28.04 ][.2022]for the Assessment Year 2Ol8-19. One of the contentions of the contentions the contentions contentions that the the [[petitioner has raised ][in ][the]][[in ][the]][[the]] THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.25680 of2022 ORDER: nce' tto n'ble Si Justicc P.SAII KOSIIY) 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.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 [uthe ][Act") ][dated ][28.04 ][.2022]for the Assessment Year 2Ol8-19. One of the contentions of the contentions the contentions contentions that the the [[petitioner has raised ][in ][the]][[in ][the]][[the]] 3. One of the contentions of the contentions the contentions contentions that the the [[petitioner has raised ][in ][the]][[in ][the]][[the]]present writ petition is that under the amended [provisions ][of ][the ][Act]which came into effect from 01.O4.2021, the [respondents ][while]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] !-- uqffi\,, \.r\ .i petitions decidcd by this [very ][Bench ][on ][14'O9'2023 ][vide]W.P.No.259O3 of [2022 ][and ][batch ][to the ][limited ][extent'] 4. Learned counsel for the [Department ][would ][not ][dispute ][of]having decided the [said ][objection ][in ][the ][aforesaid ][batch ][matters']However, learned counsel [submits ][that ][apart from ][the ][aforesaid]objection, there [have ][been ][other ][various objections ][also which ][the]petitioner has raised in the [writ ][petition.] 5. So far as this contention of [the ][learned counsel ][for ][the]Department is concerned, [this ][Bench, ][while ][disposing ][of]W.P.No.25903 of 2022 and [batch ][had taken ][note ][of ][the ][same in]paragraph Nos.37 & 38 [which is ][reproduced herein ][under:] "37. Tine preliminary [objection ][raised ][by the ]Petitioner [is]sustained and all [these ][writ ][petitions ][stalds ][allowed ][on this ][very]sustained and all [these ][writ ][petitions ][stalds ][allowed ][on this ][very]jurisdictionat issue. Since the impugned [notices ][and ][orders ][are]getting quashed on the point [of ][jurisdiction, ][we ][are ][not inclined ][to]proceed lurther and decide the [other ][issues raised ][by ][the]petitioner which stands reserved to [be ][rajsed ][and ][contended ][in ][art]appropriat [c ][proceed ][ings. "]getting quashed on the point [of ][jurisdiction, ][we ][are ][not inclined ][to]proceed lurther and decide the [other ][issues raised ][by ][the]petitioner which stands reserved to [be ][rajsed ][and ][contended ][in ][art]appropriat [c ][proceed ][ings. "] 38. Since the [Hon'ble Supreme ][Court ][had, ][in ][the ][case of ][Ashish]Agarwal, supra, as a one-time [measure exercising ][the ][powers]under Article 142 of the [Constitution ][of ][India, ][permitted ][the]Revenue lo [proceed ]under [the ][substituted ][provisions, ][and ][ttris]Court allorving the [petitions ][only on ][the procedural flaw, the right]conferred on the [Revenue ][would remain ][reserved ][to ][proceed]further if they so [want from the ][stage ][of ][the ][order ][of ][the ][Supreme]Court in the case of [Ashish Agarwal, supra.] 38. Since the [Hon'ble Supreme ][Court ][had, ][in ][the ][case of ][Ashish]Agarwal, supra, as a one-time [measure exercising ][the ][powers]under Article 142 of the [Constitution ][of ][India, ][permitted ][the]Revenue lo [proceed ]under [the ][substituted ][provisions, ][and ][ttris]Court allorving the [petitions ][only on ][the procedural flaw, the right]conferred on the [Revenue ][would remain ][reserved ][to ][proceed]further if they so [want from the ][stage ][of ][the ][order ][of ][the ][Supreme]Court 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 ][Petition]stands ailowed on the [objection ][of ][the petitioner ][that ][the ][proceedings]have not been <lrawn [in ][accordance ][with ][the ][amended ][provision ][but]under the unamended [provision ][which ][is ][ott ][er*isJnlt ][sustainable.] !f 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 & 3g ofthe said batch. No order as to costs. 7Consequently, miscellaleous petitions pending, if any, shallstand closedstand closed sD/'PiS3BYffiREA'BFRIXsebffiu [oFFlcER]sebffiu [oFFlcER] /ITRUE To, 'l,l?rBrlo,',',Yr",;#jie?S*:iJl8"S[?'::il"3[3'?;"11'J;H'iBt'f1ta$33t ' ;gryft [:' ][?i ][?""T[[1"iE' ] [13: ][: ][R,, ][]3]' ][i ][;#' ][i ][ff""hff ]["r ][Jx3 ][6 ][li:]Telangana'Telangana' 3. One ro t*' [A SIVA KARTIKEYA' Advocate ] "" "" 4. One [to ][M/s' B'SAPNA ][REDDY' ][Jr' ] 5. Two [CD CoPies] BSRGJP wGJP w HIGH COURT DATED: 0611112023 ORDER WP.No.25680 of 2022 ALLOWING THE WRIT PETITION,WITHOUT COSTS a<4q\ef-u2-5rf 1HEST4I4re5z3 23 t{olJ 2023C)A*t DFcOsNAf c