Wp/2669/2024 Of Sabeera Sultana v. The Income Tax Officer

/-- Petition underlcle 226 of the Constitution [of ][lndia praying ][that in ][the]circumstances stateCthe affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to issue af Mandamus [or ][any other ][appropriate ][Writ, Order' or]Direction declaring ter [passed ][by ][the ][3rd ][(National Faceless ][E-Assessment]sessrnent [147 ][r/w Section ][144-8 ][of the ][lncome ][Tax]Centre) completedAct, 1961 vide DINNotice No. [47 ][12023-241 ][105895778('t ][) ][for]the Assessment Yea6-17 determining [the total ][income ][of ][Rs.46,83,4701 ][as],t i arbitrary, illegal,o"JlJ,.*r principles of natu, without jurisdiction, void-ab_initio, vjotative of the,,ril,,[tf" "part from being violative of Articles 14, 19(i)(g) and265 (of the Constitrti# t rnaia and Sec. 14gA of the lncome Tax Act, 1961 , andconsequenfly set".id [til. ]me in the interests of justice, and pass", IiA NO: 't oF 2024 Petition undern ['t ]51 CpC praying that in the circumstances stated inthe affidavit rirea in tlrt of the petition, the High Court may be pleased tosuspend lhe orderSection 141 rtw 144 (B) dated. 28-12_2023, including28-12_2023, includingany recovery, pnt to vide order U/S 156 DIN Notice NorrBA/ASr/s/156/202t1059157816(i )for the Assessment year 2016_11rrBA/ASr/s/156/202t1059157816(i )for the Assessment year 2016_11Counsel for the pr: SRI THANNERU CHAITANYA KUMARcounset ror tre neslJJ nts: eSRI J.V.PRASAD (SC FOR TNCOME TAX)counset ror tre neslJJ nts: eSRI J.V.PRASAD (SC FOR TNCOME TAX) i trr" Corrt."a" tf.," fffl*ing: ORDER ItI I THE HONOURABLE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE [N.TUI(ARAMJI]WRIT PETITION No.2669 oF2o24 9BDEB:(per Hon'ble [Sn ][Justice ][P.SAM ][KOSHY)] The instant Writ Petition [has ][been ][filed ][by ][the] petitioner under Articl e 226 of the [Constitution ][of ][India]seeking for the following [relief:] "to bsue a Wit of Mondamus [or any ][other ][appropiate ][Wit]Order or Drection declaing [the ][order ][passed ][by ][the ][3d]respond.ent [(Nationat ][Faceless ][E-Assessmenf ][Centre)]ampleted. ttrc assessment [u/ ][s ] [47 ][r/ ][u ][Section ][1448 ][of ][the]Income Tax Act, 1961 uide [DIN & ]NoticeNo.ITBA/AST/S/147/2023-24/105895778(1)'for [the]assessment [year ]2016-17 [deterunining ][the ][totol ][income ][of]Rs.46,83,47O/- as arbttrary [itlegal ][bad ][in ][tau ][uoid-ab-initio]uiolatiue of the principles of [natural ][justice ][apart ]from [bein4]uiolatiue o7 ertiit." [14 ][19(1)(9) ][and ][265 of ][the ][Constitution ][of]India and ansequenllA [set ][a.side ][the some ][in the interests ][of]justice". 2. One of the contentions [that ][the petitioner ][has ][raised] in the present Writ [Petition ][is ][that ][under ][the ][amended]provisions of the Act [which ][czune ][into ][effect ][from]the [respondents, ][while ][proceeding ][under]Ol.O4.2O2l, Section 148 of [the Act, ][were ][required ][to ][issue ][notice under]Section 148A [and provide ][an opportunity of ][hearing ][to ][the] PSI(,J do MIR,JW.P.No.2669 of [2024] assessee. As [per ][the ][amended ][provision ][of law' ][the]be [drawn ][are ][also ][in ][a faceless ][manner']proceedings to learned [[counsel ]][[for the ]][[petitioner]]Whereas, learned 3. Whereas, learned [[counsel ]][[for the ]][[petitioner]]contended that, [in ][the instant ][case, reopening ][has ][been]initiated by [the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent judgment]rendered by this [very Bench ][in ][WP'No'259O3 ][of ][2022 ][&]batch, dated [14.Og.2023 ][wherein ][this ][Court ][disposed ][of the]batch of writ [petitions ][to ][the ][limited ][extent'] On the other the other [[hand, ]][[Iearned ]][[Standing Counsel ][for ][the]][[for ][the]][[the]] PSI(,J do MIR,JW.P.No.2669 of [2024] assessee. As [per ][the ][amended ][provision ][of law' ][the]be [drawn ][are ][also ][in ][a faceless ][manner']proceedings to learned [[counsel ]][[for the ]][[petitioner]]Whereas, learned 3. Whereas, learned [[counsel ]][[for the ]][[petitioner]]contended that, [in ][the instant ][case, reopening ][has ][been]initiated by [the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent judgment]rendered by this [very Bench ][in ][WP'No'259O3 ][of ][2022 ][&]batch, dated [14.Og.2023 ][wherein ][this ][Court ][disposed ][of the]batch of writ [petitions ][to ][the ][limited ][extent'] On the other the other [[hand, ]][[Iearned ]][[Standing Counsel ][for ][the]][[for ][the]][[the]] 4- On the other the other [[hand, ]][[Iearned ]][[Standing Counsel ][for ][the]][[for ][the]][[the]]respondent-DePartment [does ][not ][dispute ][that ][the ][said]was [decided ][in ][the ][aforesaid ][batch ][of ][Writ]objection Petitions. [However, ][he ][further ][contended ][that ][apart ][from]the aforesaid [objection, ][there ][have been ][other ][various]objections also [which the petitioner ][has raised ][in ][the ][writ]petition. So far as far as as [[this ][contention ][of the ][learned counsel ]][[contention ][of the ][learned counsel ]][[of the ][learned counsel ]][[learned counsel ]][[for]] 5. So far as far as as [[this ][contention ][of the ][learned counsel ]][[contention ][of the ][learned counsel ]][[of the ][learned counsel ]][[learned counsel ]][[for]]the respondent-Department [is concemed, ][this ][Bench' ][while]disposing of said batch [of ][writ ][petitions, had ][taken ][note ][of] \ f-. PSK,J & NTR,J the same at paragraph Nos.37 & 3g which are reproduced herein under: ?7. [fhe. ][preliminary ][objection ][raised ][by ]the petitionerrs susramed and all tese writ petittons-stanfiZ a owed.on .thb uery jurbdictional issie. Since the impigned:?:r:.: ::d [orders are ][g.etttng ][quastad ][on ][the ]iii"t [o1]Junsdrcton, u)e e.re not inclined to proceed_ furtjher and.decide the other issues raised. by ine petitioiii-wnicnstands reserued to be raised ind. cintend.ed. in anapp ropriate proeeding s. " "38. Since the Hon'ble Supreme Court had_, in the caseof As.hlsh Aganaal, supra, as a one_time measuree::erasmg *re pou.ters under Article t 42 of theConstihttion of lndia, permitted tLe Reuenue to pioceedunder the substituted proui,sions, and. thii Courtall9ultng the petitions onlg on the procedural flau.,, theright confened on tlrc Reuenue uould. remain' reserued_to procee-d further if theg so toant from the staqe of theo-rcler of the Supreme Court tn the case oj eini"nAgaru.tal, supra." 6. In view of the same, we zrre inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable. 7 . As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as ismatters, the rights of the parties would stand reserved as is tI PSI(,J & MTR,JW.P.No.2669 of 2O24 en\risaged at pa-ragraph [Nos.37 ]& [38 ][of ][the ][said ][order]passed in the batch of writ petitions. [No ][order as ][to ][costs.]Consequently, miscellaneous [petitions pending, ][if ][any,] shall stand closed. 6. In view of the same, we zrre inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable. 7 . As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as ismatters, the rights of the parties would stand reserved as is tI PSI(,J & MTR,JW.P.No.2669 of 2O24 en\risaged at pa-ragraph [Nos.37 ]& [38 ][of ][the ][said ][order]passed in the batch of writ petitions. [No ][order as ][to ][costs.]Consequently, miscellaneous [petitions pending, ][if ][any,] shall stand closed. SD/- P. PADMANABHA REDDYASSISTANT REGISTRAR//TRUE COPY//SEN OFFICERTo,I1. The lncomeOfficer, Ward 9 [(1 ]), lncome tax Towers,A.C. GuardsHyderabad, Telana State2. The Principa| [,Ghi]ef Commissioner Of lncome Tax Telangana [And ][Ap,]Hvderabad, lT T6urbrs, AC Guards, Masab Tank, [Hyderabad]3. TheChairmanl lC0ntral Board Of Direct Taxes, Department of [Revenue,]Ministry of Finahb4Government of lndia, Secretariat[B]uildings, New [Delhi]4. TheNational Fdcdless Assessment Center, lncome Tax Department, [New]Delhi5. The Secretarye Govemment, Union Of lndia, Department of Revenue,Ministry of FiNew Delhi6. One CC to SRINNERU CHAITANYA KUMAR, AdvocateIOPUC]7. One CC to SRIPRASAD, (SC FOR INCOME TAX). [OPUcl8. Two CD CopieBSKGJPs ! }l..: HIGH COURTDATED:0210241HES14 16'ok'i,cORDERoL),15 ttnn mzlWP.No.2669024{tto.€sP IAg$ALLOWING TWRIT PETITIONWITHOUT COs S0r*''o