Wp/2695/2024 Of Sudhakar Rao Makunuru v. The Income Tax Officer

ot TELANGANA rN rHE "orTr.r.fot#to3l6" (SPecial Original [Jurisdiction)] FRIDAY, rWO THOUSAND PRESENT THE HONOURABLE [P.SAM ] ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETI [NO:][ 269][50F ][2024] Between: Sudhakar Rao [Makunuru. ][S/o ][l\4akunuri ][Gopal ][Rao'lged ][about ][66 ][years' ][Occ]RamagundamBusiness. HNO [.l7-4-161 ][Cianii, ][Sn"fr"inagar ]^G-odavarikhani Karimnagar [50520s, ][reranganai"iiJ ][pAr'r- ][AoEFM2917Q ] [2015-16]..PETITIONER AND 1The lncome [Tax Officer, Ward 2, Karimnagar Telangana State'] The Princioal [Chief ][Commrsstoner ][of ][lncome- ][Tax ][-, ][Telanoana ][and ][A P'']Hyderab'-ad [- ][500 ][028']Hyderab'-ad [- ][500 ][028']Hyderabad [lT ][Towers ][nc ][dJL'iit"'rt'ri"Ju ][l'ni ]TelanganaTelangana The central [Board ][of Drrect ] [axes ][Represented.by ][its- ][chalrman ][Department]ot thOia Secretariat [Buildings']ot thOia Secretariat [Buildings']of Revenue, [Ministry ][ot ][r ]'n''il"I"Oou5inmeni 'n''il"I"Oou5inmeni New Delhr [- ][110 001.] 4The National [Faceless Assessment ][Center' lncome ][Tax ][Department' ][New]DelhiDelhi rn m e nt'u H;, Hfl 3i,,$ *'J,*i, Jif; i,i3f i[l .', t ]:: i,%T"H]',. 1", i8%o?"ve ...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]pleasedtoissueawritofMandamusoranyotherappropriatewrit'order'orDirection, [declaring ][the ][notices ] [14sA(b) Dated. 3oio3/2022 DIN ][and ][Notice]No ITBA/AST/F/148A(SCN)/20 [21- ][2211042158027(1)' ][and notice Under ][Section]148-A(d) [Daled ][1810412022 ][DIN and ][Notice ][No ][ITBtuAST ][lFl148N2O22-]2311042766107 [(1), ][as ][well as ][the ][Notice under ][section ][148 ][Dated ][18lO4l2O22] DIN and Notice No ITBA/AST/S/148 112022- 23110427 66199(1) as arbitrary,rllegal, bad in law. without JUnsdiction. void-ab-initio, violative of the pflncrples ofnatural lustice apart from being violative of Articles 14 19(1)(g) and 265 of theConstitutron of lndia and Sec. 148A of the lncome Tax Act, ['196'l ], andconsequently set aside the same. Counsel for the Petitioner : SRI THANNERU CHAITANYA KUMAR Counsel for Respondents No.1to3: SRI GADI PRAVEEN KUMAR, DY.SOL.GEN c o u n s e I f o r th e R es [p ]o n d e n ts N o. 4& 5 : s R !:rr: :t/::: l : it"Xhtj ; The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIIYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.2695 OF 2024 ORDER:/per Ho n'bte Si Justice P.SAM KOSHY) The instant Writ Petition has been filed bv the petitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "to tssue a Wrtt of Mandamlls or anA other appropiate WitOrd.er or Direction declaing the nottces u/ s 148A(b) dated.30.03.2022 DIN & Noitce No.ITBA/AST/ F/ 148A(SCN)2O2130.03.2022 DIN & Noitce No.ITBA/AST/ F/ 148A(SCN)2O2122/ 1042158027(1, as well as the notice under section148 dated 18.04.2022 DIN & Not[ce No.148 dated 18.04.2022 DIN & Not[ce No.ITBA/AST/S/ 148 1/ 2022-23/ 1042766199(1) as arbitraryillegal bad in laut uoid-ab-initio uiolatiue of the pinciples ofnatural justice apart from being uiolatiue of Articles 14natural justice apart from being uiolatiue of Articles 1419(1)(9) and 265 of the Constitution of India andconsequently set aside the same in the interests ofjustice". 2. 2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148,4, and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. PSI(,J & MTR,JW.P-No.2695 of [2024] 2. 2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148,4, and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. PSI(,J & MTR,JW.P-No.2695 of [2024] Whereas, learned learned [[counsel ]][[for the ]][[petitioner]] 3. Whereas, learned 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'25903 ][of ][2022 ][&]batch, dated [14.Og.2023 ][wherein ][this ][Court ][disposed of ][the]batch of writ [petitions ][to ][the ][limited ][extent'] On the other hand, the other hand, [[learned Standing Counsel ][for ][the]][[for ][the]][[the]] 4. On the other hand, the other hand, [[learned 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 ][virit]petition. So far as this far as this as this this [[contention of ][the ][learned ][counsel ]][[the ][learned ][counsel ]][[learned ][counsel ]][[counsel ]][[for]] 5. So far as this far as this as this this [[contention of ][the ][learned ][counsel ]][[the ][learned ][counsel ]][[learned ][counsel ]][[counsel ]][[for]]the respondent-Department [is ][concerned, ][this ][Bench' ][while]disposing of [said ][batch ][of ][writ ][petitions, had taken ][note ][of]the same at [paragraph ][Nos.37 ][& ][38 which ][are reproduced]herein under: PSI(,J&l\rR,J ?7. [fhe. ][preliminary ][objection ][raised ][by ][the ][petitioner]is sustained and all these uit petitions standZ a outedon this uery jurisdictional issue. Since the impugned7ot!c11 [qnd ][orders are getting quashed ][on ][the ][point ]ofjurisdiction, u)e are not inclined to proceed. furrher anddecide the other issues raised. bg ihe petitioner uhichstands reserued to be raised. and cintend.ed in anap p rop iate p ro tree ding s.,, "38. Since tLrc Hon'He Supreme Court had, in the caseof Ashish Agarutal, supra, as a one_time measureelercilng the potaers under Article 142 of theConstitution of India, pennitted. the Reuenue to pioceed_under th-e substituted prouisions, and. thii Courtallowing the petttions onlg on the procedural Jlaw, theright conferred on the Reuenue would. remain reseruedto procee-d further if theg so uant from the stoge of tLLeo.rder of the Supreme Court in th.e case oj ein"nAgarwal, supra. " 6. In view of the same, we are inclined to allow view of the same, we are inclined to allow of the same, we are inclined to allow same, we are inclined to allow we are inclined to allow to allow 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 dravvn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable. In view of the same, we are inclined to allow view of the same, we are inclined to allow of the same, we are inclined to allow same, we are inclined to allow we are inclined to allow to allow allow the 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs. I PSK,J & NTR,J W.P.No.2695 of 2024 Consequently, miscellaneous petitions pending, if any, shall stand closed. In view of the same, we are inclined to allow view of the same, we are inclined to allow of the same, we are inclined to allow same, we are inclined to allow we are inclined to allow to allow allow the 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs. I PSK,J & NTR,J W.P.No.2695 of 2024 Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/- MOHD. ISMAILASSISTANT REAISTRAR//TRUE coPY// CYfr.-.-SECTION OFFICER To, 1 The lncome Tax Officer, Ward 2, Karimnagar 2, Karimnagar [[Telangana State.]] The lncome Tax Officer, Ward 2, Karimnagar 2, Karimnagar [[Telangana State.]]2 The Principal Chref Commissioner of lncome Tax - [Telangana ]and [A.P.,]Hyderabad lT Towers. AC Guards, Masab Tank, Hyderabad [- ]500 [028,]TelanganaHyderabad lT Towers. AC Guards, Masab Tank, Hyderabad [- ]500 [028,]Telangana 3. The ehairman, Central Board of Direct Taxes, Department [of ][Revenue,]Ministry of Frnance, Government of lndia, Secretariat Buildings, [New ]Delht [-]110001Ministry of Frnance, Government of lndia, Secretariat Buildings, [New ]Delht [-]110001 4. The National Faceless Assessment Center. lncome Tax Department, [New]Delht.Delht. 5. The Secretary to the Government. Union of lndia, Department [of ][Revenue,]IVinistry) of Frnance, New of Frnance, New Frnance, New Delhr [[- ][1 ]][[1 ]]10 001 001 [[.]]IVinistry) of Frnance, New of Frnance, New Frnance, New Delhr [[- ][1 ]][[1 ]]10 001 001 [[.]] IVinistry) of Frnance, New of Frnance, New Frnance, New Delhr [[- ][1 ]][[1 ]]10 001 001 [[.]]6 One CC to SRI THANNERU CHAITANYA KUMAR, Advocate. 7. One CC to SRI GADI PRAVEEN KUIVIAR, [(Deputy ]Solicitor General of lndia),Hrgh Court for the State of Telangana at Hyderabad. Hrgh Court for the State of Telangana at Hyderabad. 8 One CC to SRI SUNDARI R PISUPATI, [(Sr ]SC for [lncome ]Tax Dept) [OPUCII Two CD Copres.I Two CD Copres. BSKGJ HIGH COURT DATED:0210212024 ORDER WP.No.2695 ot 2O24 ALLOWING THE WRIT PETITIONWITHOUT COSTS ** t[o][R-rHES][ t4]oo0z IIAfr((\t'o 2//l-++tDr;6.q;g *-__-.,-a, _