Wp/2951/2024 Of M/S Js Wines v. The Income Tax Officer, Ward 8(1), Hyderabad

HIGH COURT FOR THE STATE TELANGANAAT HYDERABAD(Special Original Jurisdiction)TUESDAY, THE SIXTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENTTHE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION NO:2951 [2024] Betweer I Uts lS vtines, H.No.476, Habib [Mansion, 1o0 FT Road, ][Madhapur' ][Hyderabad - 500]082, Telangana Represented by [its ][Partner, ][Mr. ][Jampana ][Pullamraju,]S/o. Mr. J. Suryanarayana [Raju.] I .....PETITIONER I AND I I1 . T e lncome Tax Officer, [Ward ]8( [1), ][Hyderabad, Signature Towers,]Sy.No.6(P) of Kondapur, Sy.No.37(P) [of ][Kothaguda, Opposite ][Botanica-l ]^G-ardens, Serilingampally Mandal, [Ranga Reddy District, Hyderabad - 500]084, TelanganaSy.No.6(P) of Kondapur, Sy.No.37(P) [of ][Kothaguda, Opposite ][Botanica-l ]^G-ardens, Serilingampally Mandal, [Ranga Reddy District, Hyderabad - 500]084, Telangana 2. T e Principal Commissioner Of [lncome Tax ][2, ][Hyderabad,, Signature Towers,]Sr.No.6(Pi of Kondapur, Sy. [No. 37(P) ]of [Kothaguda, Opposite Botanical]Glrdens, Serilingampally Mandal, [Ranga Reddy District, Hyderabad - ][500]084, Telangana.Sr.No.6(Pi of Kondapur, Sy. [No. 37(P) ]of [Kothaguda, Opposite Botanical]Glrdens, Serilingampally Mandal, [Ranga Reddy District, Hyderabad - ][500]084, Telangana. 3. Adsessment Unit, l[lncome Tax Department,, National ][eAssessment ][Centre,]N$w Delhi, Room No. 4O1,2nd [Floor, E-Ramp, Jawaharlal Nehru Stadium,]Ndw Delhi - 110 003.N$w Delhi, Room No. 4O1,2nd [Floor, E-Ramp, Jawaharlal Nehru Stadium,]Ndw Delhi - 110 003. .....RESPONDENTS Petition Under Arltcle 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 lr,landamus or any other appropriate [Writ, ][Order ][or]Direction, declaring. a. the order [passed by ][the ][1't ][Respondent, ][u/s ][148A(d) ][of]the lncome Tax Act, 1961, dated [30-03-2023, ][bearing ][DIN and ][Notice ][No..]ITBtuAST/F/148 At2O22-23t105164677311), [for ][the Assessment Year 2019 ][- ][20,]and b. the notice issued [by ][the ]['l'r ][Respondent, ][u/s ][148 ][of ][the ][lncome Tax ][Act,] 1961, d ted 31-03-2023, bearing DIN and Notice No. fiBNASIlsl148 112022-23t1051 22098(1), for the Assessment Year 2019 - 20, arbitrary, illegal, bad inlaw, voi -ab-initio, violative of the principles of natural justice apart from beinglaw, voi -ab-initio, violative of the principles of natural justice apart from beingviolative of Articles 14, 19(t)(g) and 265 of the Constitution of lndia and Sec1484 ofe lncome Tax Act, 1961, and consequently set aside the same in theinterests of [justice]interests of [justice] i1 oF 2024 Ptition Under Section 151 CPC praying that in the circumstances statedin theiavit filed in support of the petition, the High Court may be pleased tostay all frther proceedings, including any recovery, pursuant to the notice issuedu/s 148f the lncome Tax Act, 1961, dated 31.03.2023, bearing DIN and NoticeNo.. lTTlSl148_112022-2311051722098( 1 ), for the Assessment Year 201g- 20, pe ding disposal of the above writ petition Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counse for the Respondents : M/s. SUNDARI R.PISUPATI (SR SC FORINCOMTN( DEPT) The Comade the following ORDER THE HONOURABLE SRI JUSTICE [P.SAM ] ANDTHE HONOURABLE SRI WSTICE [N.TT'XARAMJI]WRIT PETITION No.2951 OF 2o24 QBpEB:@er [Hon'ble ][Si ][Justice P.SAM ][KOS.HY)] The instant Writ Petition [has ][been ][filed by ][the]petitioner under Article 226 of [the ][Constitution ][of ][India]seeking the following [relief;] Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counse for the Respondents : M/s. SUNDARI R.PISUPATI (SR SC FORINCOMTN( DEPT) The Comade the following ORDER THE HONOURABLE SRI JUSTICE [P.SAM ] ANDTHE HONOURABLE SRI WSTICE [N.TT'XARAMJI]WRIT PETITION No.2951 OF 2o24 QBpEB:@er [Hon'ble ][Si ][Justice P.SAM ][KOS.HY)] The instant Writ Petition [has ][been ][filed by ][the]petitioner under Article 226 of [the ][Constitution ][of ][India]seeking the following [relief;] "...to issue a Writ of [Mandamus ][or ][any ][other]appropriate Writ, Order, or [Direction ][declaring ][a ][the]order passed by the t$ [Respondent ][under ][Section]148A(d) of the [ncome Tax [Act, ][1961, ][dated]30.03.2023 bearing DIN and NoticeNo.ITBA/AST/ I r48A/2022-231 [rOSt646773l ][for]the Assessment [Year 2Ol9-2O ][and the ][notice issued]by the lst Respondent [under ][Section 148 ][of ][the]lncome Tax Act, 1961, [dated 31.03.2023 ][bearing]DIN and Notice [No.ITBA/AST/Sll48ll2O2223]llO5l722O981 [for the ][Assessment ][Year ][2Ol9-2O]arbitrary, illegal, bad [in ][law void ][ob ][initio, violative of]the principles of [natural justice, apart from ][being]violative of Articles 14, [19 ] [(g) ]and [265 ][of ][the]Constitution of India and [Section ][148A ][of ][the]Income Tax Act, [196 ]I [and ][consequently ][set ][aside]the same in the [interests ][ofjustice ][and to ][pass..."] 2. 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 ][came ][into ][effect ][from]OL.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, learned counsel for the learned counsel for the for the petitioner 3. 'Whereas, learned counsel for the learned counsel for the for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent [judgment]rendered by this very Bench in WP.No.25903 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetrtlon. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of the same at paragraph Nos.37 & 38 which [are reproduced] herein under: "37. Tle preliminary objection [raised ][bg ][tte]petttioner is sustained and all these utit [petitions]stands alloued on this [uery ][jurisdictional ][issue.]'Since the impugned notices and orders are getlingquashed on the point of [juri.sdiction, ][u)e ]are [not]inclined to proceed further and [decide ][the ][otler]fssues raised bg the [petitioner ][which ][stands]reserued to be raised and [contended ][in ][on]appropiate [proce ][e ]ding [s. ]["] "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][th.e]case of Asfush Aganaal, [supra, ][as ][a ][one-time]mea.sltre exercising the [powers ][under ][Article ][142 ][of]the Constitution of lndia, [permitted ][tLe ][Reuenue to]proceed under th.e substituted [prouisions, ]and [this]Court allowing the [petitions ][only ][on ][the ][procedural]flaw, [tle ight ][conferred ][on ][the ][Reuenue ][u'tould]remain reserued to [proceed ]Jurther [if ][tLey so ][uant]from [the ][stage ][of ][the ][order of ][th.e ][Supreme Court ][in]the case of Ashish Agarutal, [suPra.'] "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][th.e]case of Asfush Aganaal, [supra, ][as ][a ][one-time]mea.sltre exercising the [powers ][under ][Article ][142 ][of]the Constitution of lndia, [permitted ][tLe ][Reuenue to]proceed under th.e substituted [prouisions, ]and [this]Court allowing the [petitions ][only ][on ][the ][procedural]flaw, [tle ight ][conferred ][on ][the ][Reuenue ][u'tould]remain reserued to [proceed ]Jurther [if ][tLey so ][uant]from [the ][stage ][of ][the ][order of ][th.e ][Supreme Court ][in]the case of Ashish Agarutal, [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 [allowed on ][the ][objection ][of ][the]petitioner that the [proceedings ][have ][not ][been ][drawn ][in]accordance with the [amended ][provision ][but ][under ][the]un-amended [provision ][which is ][otherwise ][not ][sustainable.] PSr(,J & igrR,J 7. As has been held by this Bench in the aforesaid batchmatters, the right of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, if any shall stand closed. Sd/.P.CH.NAGABHU SHAM BAASSISTANT REGISTRARa.>.,/\qSECTION OFFICER //TRUE COPY// To 1. Tte lncome Tax Officer, Ward 8(1), Hyderabad, Signature Towers,s/No.6(P) of Kondapur, Sy.No.37(P) of Kothaguda, Opposite BotanicalGardens, SerilingampallyMandal, Ranga Reddy District, Hyderabad - 500084, Telangana2. The.Prin-cipal Commissione-r Of lnmme Tax 2, Hydeabad, Signature Towers,!9 [No. 6(P) ][of ][Kondap.ur, ][Sy. ][No ][q7(p) of ][Kothdguoa. ][oppojre ]BoL"ili [-']084, Telangana.9-alOgn:, [Seritingampaily Mandat, ][Rahla ][Reddy ][bistrict, ][HyOeraOaO ][- ]SOO3. The Assessment Unit, lncome Tax Department, National e_AssessmentCentre, New Delhi, Room No. 401, 2ro Floor, E-Ramp, Jawaharlal NehruStbdium, New Delhi - 1'10 003.4. OAe CC toSri A.V.A.Siva Kartikeya, Advocate [OpUC]5. OAe CC toM/s. Sundari R Pisupati (Sr SC for lncome Tax Dept) tOpUClo. Tvrvo CD CopiesSA\v H!GH COURT DAT D:0610212024 ORDR WP.N.2951 ot 2024 ALLlNG THE W.PWITHUT COSTS. :?> THE 15(4,)_i'1 3 fip.g 2C242C'\.,,YJSF.i i-r: 'li';