Wp/28860/2023 Of Abdul Aziz Qureshi Hyderabad v. Assessment Unit Income Tax Department

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTYWRIT PETITION NO: 28860 OF 2023 Between: IVlr. Abdul Aziz Qureshi, S/o. Ivlr. I\,4ohammed [\,,lultani Saheb, aged 55 years,Occ: Business, H.No. 18-12-418110152110, Hafez Baba NagarChandrayanagutta, Hyderabad 500 005, Telangana. ...PET|T|ONER AND 1. Assessment Unit lncome Tax Department, National e-assessment Center,New Delhi, Room No. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru StadiumNew Delhi 110 003New Delhi, Room No. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru StadiumNew Delhi 110 0032. The lncome Tax Officer, Ward 9('1), Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Guards, Hyderabad - 500 004, Telangana. 3. The Principal Commissioner 2nd F{oor, 'A'Block, l.T.Towers, of lncome 10-2-3, AC Tax - Guards, 4, Hyderabad, Hyderabad - Room 500 No. 004,21 I ,Telangana.Telangana. 4. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, tt'linistry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 110 001.of Revenue, tt'linistry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 110 001. ...RESPONDENTS Petition under Nlicle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to lt is therefore prayed that, this Hon'ble Court may be pleased to issue aWrit of [Mandamus or any other appropriate Writ, Order or Direction, declaring theAssessment Order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of thelncome Tax Act, 1961, dated 11.05.2023, bearing DlN. ITBA/AST/S/14712023-2411052745888(1), for the Assessment Year 201 I7, as arbitrary, illegal, bad inlaw, void-ab-initio, violative of the [principles ]of natural [justice, ]apart from beingviolative of Article s la, 1 9(1 Xg) and 265 of the Constitution of lndia amp Sec 148A of the lncome Tax Act, 1961, and consequently set a;ice tre same in theinterests of [justice.] IA NO: 1 OF 2023 Petition under Sectron 151 CPC praying that in t re cirr;urnstlnces stated inthe affidavit filed in s,upport of the petition, the High Corrt mzy re :leased to stayall further proceedinl;s, including any recovery, pursuant to the \ssessment Orderpassed by the 1st Respondent u/s 147 rlw Sec. 1448 of rhe lnccme Tax Act,1961, dated 11.05.2J2.3, bearing DlN. ITBA/ASrlS/141 12023- :l4l'1O52745888(1),for the Assessment [vear ]2016 - 17, pendino disposal of the alro,re \Vrit Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYACounsel for the Respondents: M/s. B.SAPNA REDDY, SC FOR lN,3OME TAX The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHY AND TIIE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYlV.P. No. 2aa6O of 2o23 ORDER:per ff<r n'bte Sn Justtce P.SAM XOgHy) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselpetitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. perused the entirerecord.record. 2. The instant petition has been fited challenging the AssessmentOrder passed by respondent No. 1 under section l4T read with 1448of the Income Tax Act, 1961 (hereinafLer referred to as [,,the ]Act") dated11.O5.2023 for the Assessment ycar 2016-lZ. The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHY AND TIIE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYlV.P. No. 2aa6O of 2o23 ORDER:per ff<r n'bte Sn Justtce P.SAM XOgHy) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselpetitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfor Income Tax appearing for the respondents. perused the entirerecord.record. 2. The instant petition has been fited challenging the AssessmentOrder passed by respondent No. 1 under section l4T read with 1448of the Income Tax Act, 1961 (hereinafLer referred to as [,,the ]Act") dated11.O5.2023 for the Assessment ycar 2016-lZ. 3. One of the contentions that the peLitioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect trorn 01.04.2O21, the respondents whileproceeding under Section I48 of the Act were required to issue noticeunder Section 148A and provide an opportunity of hearing to theassessee. As per the amended provision of [aw, the proceedings to bedlawn are also in a faceless manner. Whereas, it has been contendedby the petitioner that in the instant case, reopening has been initiatedby the Juridictional Assessing Officer. In respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ --:- -.-.--...---,-,-. <-----^.,_ petitior-is decided by this 'e11. Ben h (,11 .O9 .2023 videW.P.No.259O3 of [.202.2 ]and batch to rhc lirnitcri c11 .r.riW.P.No.259O3 of [.202.2 ]and batch to rhc lirnitcri c11 .r.ri 4. Learred counsel [or tl.rc Departmcr]t w)r:ldrrot clisputc oIhaving dcr ided the saidobjcction ir-r thc af,tr< si rdt)atch matters.Hcrvever, l:arned counselsubmits that itpart fr omthc aforesaidob.jection, th<:re have been other various c bjc.ctro;rs rr,so u,hich thepctitioncr h,rs raiscd in the writ petition. 5. So la- as this contcntion oi the l:arnelcornsel for theDepartment is concerned, this Benr:h r,vl:ilr:c it;posing ofW.P.No.25903 of 2022 and batch had tak( 11 norcol' lhe same inparagraph Nc.37 which is reltroduced herein rLndt:r "32 [,l.ae ]sLrstain,)d and preliminary oitjection raisecl all these writ petitions I)1 the )clitiolr(:r isjrrrisdic ionar "i,n.ra"'of [lo*,ra ][,r,..;, ]" [;"^]]appropd pctihon(r proceed gctting (luashed 1te further which proceedings. '""u. on stands and. decide thc [.,:,lfl. ]poiDt rescrvcd "[,il. ]ofjurisaiction, ifl" ",fl"r-,i""r-,s [;;;;;;;;';",i. ],,, O"."i".i"1,icontcncc(i ,," .." "., [ii' ][_,, ]ra-rscrl incli [,,r(r.,r,i ]br lccl ir thc[ar(!]anto 6. In view tf the same, wc are inclined to ;rllow tllc irresent writpetition also olr similar terms. Accordingly, thr: presunt V/riL I)etitionstands allowed on the objection of the petitione..that tirc ltroceedingshave not been lrawn in accordancc with thc antend,rd pr,)r'ision butunder the unar-rended provision which is othet.,vise rot s::stainable.As has becn hetd by this Bench in the aforesaii bat:h matters, theright of the respondents wouldstand reserveci as ts en,rrsaged inParagraph No.3Z of the said batchNo order as tc costri II Ii I Consequently, miscellaneous petitions pending, il any, shall stand closed. SD/. T. TIRUMALA DEVI HIGH COUR T DATED:13111t12023 ORDER ,/:/\r-\ [-]WP.No.28860 of 2023//i,.2$ [ir; ][7[3] ALLOWING'I'HE WRIT PETITIONWITHOUT CC)STS. -yb t0