Wp/25849/2022 Of Mr. Jagadish Kumar Alapati v. The Income Tax Officer

[ [337e ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 25849 OF 2022 Between: Mr. Jagadish Kumar Alapati, S/o [\ilr. A-Paradesi Rao, aged 55 [years, ]Occ ; PrivateSchool Teacher, H.No.6-92-4, Plot No.13, LIG Il Phase, HUDA Colony,Chandanagar, Hyderabad - 500 050, Telangana. ...,.PET]TIONER AND 1. The lncome Tax Officer, [\Nard ]['12(1), ]Hyderabad, Aayakar Bhavan, OppositeLB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner of lncome Tax - ['1, ]Hyderabad, Aayakar Bhavan,LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana.LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No..922,9th Floor, B Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No..922,9th Floor, B Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana. .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring. a. the order passed u/s 148A(d) of the Act, dated 25-04-2022, vide D I N a nd notice No. ITBA/AST/F/ 1 4 8 A1 2022-23 1 1 0428457 [7 ]8(1 ), by the1't Respondent, for the Assessment Year 2015 - 16, and b. the notice issued bythe 1"t Respondent, u/s 148 of the lncome Tax Act, 1961, dated 25.O4.2O22, videDIN and Notice. ITBA/AST/S/148-1/2022- 2311042846447(1), for the AssessmentYeat 2015 - [.16, ]as a(bitrary, illegal, bad in law, void-ab-initio, violative of theprinciples of natural iustice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and Sec. 148A 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. I.A.NO:1 OF 2022 Petition Under Section ['l ]51 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High court nray be pleased tostay all further proceedings, including any recovery, pursuant to the notice issuedby the 1st Respondent, u/s 148 of the rncome Tax Act, 1961, crated 2s.o4.2o22,vide DIN and Notice. trBA/AST/s/148_1t2o22- 23t1o42846447(1), for theAssessment Year 2015 - 16, pending disposal of the above writ petition. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents:Ms. B.SAPNA REDDY, JUNTOR SC FOR INCOME TAXThe Court made the following ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.2 5849 of 2ol22 ORI)ER: 6e. ro n'bte Si Ju-sti@ p.SA,tr r(Osrrr/ Heard Mr. A.V.A. Siva Kartikeya, Iearned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. perused the entirerecord.for Income Tax appearing for the respondents. perused the entirerecord. 2. The instant petition has bcen filed challenging the AssessmentOrder passed by respondent No.1 under section l4gA(d) of the IncomeTax Act; 1961 (hereinafter referred to as "the Acf) dated 25.04.2022for the Assessment Year 20 l S- 16. Counsel for the Respondents:Ms. B.SAPNA REDDY, JUNTOR SC FOR INCOME TAXThe Court made the following ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.2 5849 of 2ol22 ORI)ER: 6e. ro n'bte Si Ju-sti@ p.SA,tr r(Osrrr/ Heard Mr. A.V.A. Siva Kartikeya, Iearned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. perused the entirerecord.for Income Tax appearing for the respondents. perused the entirerecord. 2. The instant petition has bcen filed challenging the AssessmentOrder passed by respondent No.1 under section l4gA(d) of the IncomeTax Act; 1961 (hereinafter referred to as "the Acf) dated 25.04.2022for the Assessment Year 20 l S- 16. 3. One of the contentions of the contentions the contentions contentions rhat the petitioner petitioner has raised in theraised in thein thethepresent writ petition is [hat under the amended provisions of the Actwhich came into effect trom 01.O4.202 l, the respondents whileproceeding under Secrion r4g of the Act were required to issue noticeunder Section 1484 and provide an opportunity of hearing to theassessee. As per the amended provision of law, the proceedings to bedrawn are also in a faceless manner. Whereas, it has been contendedby the petitioner that in the instanr case, reopening has been initiatedby the Juridictional Assessing officer. [n respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ One of the contentions of the contentions the contentions contentions rhat the petitioner petitioner has raised in theraised in thein thethe decided [by this ][very ][Bench ][on ][14 ]['O9 ][2023 ][vide]petitions W.P.No.259O3 [of 2022 and ][batch ][to the ][Iimited extent'] 4.lrarnedcounselfortheDepartmentwouldnotdisputeofhaving decided [the ][said ][objection ][in ][the ][aforesaid ][batch ][matters']However, [learned counsel ][submits ][that ][apart from ][tlre ][aforesaid]objection, [there ][have been ][other various ][objections ][also ][which ][the]has [raised ][in ][the ][writ ][petition']petitioner 5. So far as this [contention ][of ][the ][learned ][courrsel ][for ][the]Department1Sconcemed, [this ][Bench, ][while ][d ][rsposing ][of]W.P.No.259O3of 2022 and [batch ][had ][taken note ][of ][lhe ][same ][rn]Nos.37 [& ][38 ][which ][is reproduced ][herein under]paragraph "37. The [preliminary objection ][raised b1' ][the ][petitiorer ][rs]arra dt tt "-t,",riar"d Ji"ai.iio""f issue. ""a [Since ][*ait ][Ge ][p"titio"" ][impugrred ][stands ][noticcs ][allorved ][and ][on ][ord.ers ][this ][very][are]',r.,'ri"" on the [point ][of ][jurisdiction' ][\ue ][are not ][Incl.r ][rcd ][to];;;Jl;;,h; """"t"a ana at"iot [ihe ][other ][issucs raised ][l^ ][the];;ini;;t which stands [reserved ][to ][be ][raised an(l contendc(l ][i. ][an]appropriate Proceedin [gs. ]["] 38. Since the [Hon'lcle Supreme ][Court had' ][in ][the ][case ][of ][/\shrsh]nr^t*at. supra, as [a ][one-time measure ][excrcising ][the ][[)owers];il;;l\t t;i" i42 of [the ][constitution ][of ][tndia' ][permitt( ][d ][the]nlt."". ,. [proceed ][under ][the ][substituted ][provisions' ][an ]'l [this]d."J Jf.*irig [the ]Petitions [only ][on the ][procedural ][flaw ][th: ][right]aonferaea on the [Revenue ][woutd remain ][reserved ][to ][p'oceed]i".i-tttt ii [they ][so ][want from the ][stage ][ot ][the order ][of ][the ][Stt ][preme]Court in [the ][case ][of ][Ashish Agarwal, supra] 6. In view of [the ][same, ][we ][are inclined ][to ][allow ][the ][present ][writ]also [on similar ][terms ][Accordingly" ][the ][presen( ][Writ ][Petition]petition stands allowed [on the objection of the ][petitioncr ][that ][thr: ][proceedings]have not been drawn [in ][accordance ][with ][the ][ermended ][provision ][but]under the unamended [provision ][u'hich ][is ][otheru'ise 'rxx -sustainable'] 6. In view of [the ][same, ][we ][are inclined ][to ][allow ][the ][present ][writ]also [on similar ][terms ][Accordingly" ][the ][presen( ][Writ ][Petition]petition stands allowed [on the objection of the ][petitioncr ][that ][thr: ][proceedings]have not been drawn [in ][accordance ][with ][the ][ermended ][provision ][but]under the unamended [provision ][u'hich ][is ][otheru'ise 'rxx -sustainable'] 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 costs. 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed.stand closed. SD/. P. PADMANABHA ASSISTANT REG//TRUE COPY//!SECTION OFFICER To,1. .' The lncome Tax [Officer, ][Ward ][12(1), ][Hyderab-ad, ][Aayakar Bhavan' Opposite]LBHadium, [Basheerbagh, ][Hyderabad ][500 ][004' ][Telangana-']z. i[" [pririiipir ][commissiSner of lncome Tax ][- ][1, ][Hyderabad' Aayakar Bhavan']- iii St;aiffihoad, Basheerbagh, Hvderabad - 500o04' Telangana's. i[" [priniipjt-crrier ][commissi6ner ][6f lncome ][Tax, ][Andhra Pradesh ][and]-' i;ffi;il Hvterabad, noo, [rtro.922'gth ][Floor, ] [Block' ][lTTowers' ][10-2-]3, A.Cl Guard-s, [Hyderabad - ][500 ][004' ][Telangana ]. ,+. oie CC to Sri [R.V.e.sira ][Kartikeva, Advocate ];. on; ca i; M.. [a.Sapna ][Reddv,iuNloR ][sc ][FoR ][INCoME ][rAX ][[oPUC]]6. Two CD CoPies SAGJP HIGH COURT DATED:0611112023 ORDER WP.No.25849 [of ][2022] ALI,OWINGTHEW.P WITHOUTCOSTS. 1d[6 ] 6tqci 5 [N0\l ][2[23]a*i(.)ESpalCS \r )4)-}