Wp/29619/2023 Of Mrs. Ramya Sontireddy v. The Income Tax Officer, Ward 9(2)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETWWRIT PETITION NO:29619 OF 2023 Between: Mrs. Ramya Sontireddy, W/o Mr. J.Dheeraj Reddy, and D/o Sri S.LakshmaReddy, aged 34 years, Occ. Housewife, Plot No. 878, 3-5-11811 , VivekanandaNagar Colony, Kukatpally - 500 072, Telangana. Presently residing al. 12212,White Rapids Way, Bakersfeild, CA, United States of America, 933'1 [1.] ...PETITlONER AND 1. The lncome Tax Officer, Ward 9(2), Hyderabad, lncome Tax Towers, ACGuards, Masab Tank, Hyderabad - 500 004, Telangana.Guards, Masab Tank, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner of lncome f ax - 4, Hyderabad, Room No.. 211,2nd Floor,'A'Block, l.T.Towers,'10-2-3, ACGLards, Hyderabad [- ]500 004,'Telangana.2nd Floor,'A'Block, l.T.Towers,'10-2-3, ACGLards, Hyderabad [- ]500 004,'Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may [be]pleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring. a. the order [passed ]u/s 14BA(d) of the lncome [Tax ][Act, ]['1961,]daled 25t04t2022, bearing DIN and Notice No.. ITBA/AST/F/i49N?022-'2311042834792(1), by the 1st Respondent, for the Adsessment Year [2018 ]- [19. ][b.]the notice issued u/s 148 of the Income Tax Act, 1961, dated [2510412022, ][bearing]DIN and Notice No.. ITBAiAST/S/148 12022-23110542841299(1), by the [1st]Respondent, for the Assessment Year 2018 - ['19. ]as arbitrary, illegal, bad [in ][law,]void-ab-initio, violative of the principles of natural [justice, ]apart from being violativeof Articles 1a, 19(1 )(g) and 265 of the Constitution of [lndia ]and [Sec ][148,4 ][of ][the] lncome Tax Act, 1961, and consequently set aside the same in the interests ofjustice. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the notice issued u/s148 of the lncome Tax Act, 1961, dated 2510412022, bearing DIN and Notice No.:ITBA/AST/S/148_112022-23110542841299(1), by the 1st Respondent, for theAssessment Year 2018 - 19, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYACounsel for the Respondents: SRI J.V.PRASAD, Sr. SC FOR INCOME TAX The Court made the following: ORDER THE TION'BLE SITI JTJSTICE P.SAM KOSHY ANI) THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYWRIT PETITION No.29619 of2023WRIT PETITION No.29619 of2023 ORI)ER:@er Ilo n'ble Sri Jusrice [p.SAM ]KOSHY) When the matter is taken up for hearing today, it has beeninformed by the parties thar an identical writ petition i.e.,W.P.no.28860 of 2023 has already been allowed and disposed of videorder dated 13 .10.2023informed by the parties thar an identical writ petition i.e.,W.P.no.28860 of 2023 has already been allowed and disposed of videorder dated 13 .10.2023 2. In view of the fact that the identicat rnatter has already beenallowed by this Court, we arc inclincd to allow the present writ petitionalso, in terms of the order passed in W.p.No.28g 60 of 2023 decicled on I 3. lO.2023 on sinrilar. terms. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- P.PADMANABHA REDDYASSISTANT REGISTRAR//TRUE COPY//SECTIONFFICER When the matter is taken up for hearing today, it has beeninformed by the parties thar an identical writ petition i.e.,W.P.no.28860 of 2023 has already been allowed and disposed of videorder dated 13 .10.2023informed by the parties thar an identical writ petition i.e.,W.P.no.28860 of 2023 has already been allowed and disposed of videorder dated 13 .10.2023 2. In view of the fact that the identicat rnatter has already beenallowed by this Court, we arc inclincd to allow the present writ petitionalso, in terms of the order passed in W.p.No.28g 60 of 2023 decicled on I 3. lO.2023 on sinrilar. terms. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- P.PADMANABHA REDDYASSISTANT REGISTRAR//TRUE COPY//SECTIONFFICER To1. The lncome Tax Officer, Ward 9(2), Hyderabad, lncome Tax Towers, ACGuards, Masab Tank, Hyderabad - 500 004, Telangana.1. The lncome Tax Officer, Ward 9(2), Hyderabad, lncome Tax Towers, ACGuards, Masab Tank, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner 2nd Floor, 'A'Block, l.T.Towers, of lncome Tax 10-2-3, AC Guards, Hyderabad - 4, Hyderabad, Room - 500 004,No.. 21 1 ,Telangana.Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.: 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No.: 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 4. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate 5. One CC to SRI J.V.PRASAD, Sr. SC FOR INCOME-TAX IOPUCI IOPUCI6. Two CD Copies(Along with a copy of the order, dated 13.10.2023, passed by this Courtin W.P.No.28860 of 2023 to this order)(Along with a copy of the order, dated 13.10.2023, passed by this Courtin W.P.No.28860 of 2023 to this order) HIGH COURT DATED:1 911012023 ORDER WP.No.29619 of 2023 '; [d'; 5IA]I(-k[()]0 6 ir0lJ 2[ao0*-j iA-rCi{ ALLOWING THE WRIT PETITIONWITHOUT COSTS. gr THE HON'BLE SRI JT'STICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA AIISHETTYW.P. No. 2aa60 of 2023 ORDER:per rro n'ble Sri Justtce P.SAM KOSHr) Heard Mr. A.V.A. Siva Kartikeya, learned 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 been frled challenging the Assessmentinstant petition has been frled challenging the Assessmenthas been frled challenging the Assessmentbeen frled challenging the Assessmentfrled challenging the AssessmentAssessmentOrder passed by respondent No.l under section l4T readwith 1448of the Income Tax Act, 1961 (hereinafter referred to as "the Act,,) dated1 1 .O5.2023 for the Assessment Year 2016-17 . The instant petition has been frled challenging the Assessmentinstant petition has been frled challenging the Assessmenthas been frled challenging the Assessmentbeen frled challenging the Assessmentfrled challenging the AssessmentAssessment 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect from O 1.04.202 I , the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunit5r of hearing to theassessee. As per the amended provision of law, the proceedings to bedrawn are also in a faceless *".r.r.r. 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 petitions decided by this very Bench on 14.O9 .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the amended provisions of the Actwhich came into effect from O 1.04.202 I , the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunit5r of hearing to theassessee. As per the amended provision of law, the proceedings to bedrawn are also in a faceless *".r.r.r. 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 petitions decided by this very Bench on 14.O9 .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. lrarned counsel for the Department would not dispute ofhaving decided the said objection in the aforesaid batch matters.However, learned counsel submits that apart from the aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW.P.No.25903 of 2022 and batch had taken note of the same inparagraph No.37 which is reproduced herein under: "37. The preliminary oblection raised by the petitioner rssustained and all these writ petitions stands allowed on this veryjurisdictional issue. Since the impugned notices and orders aregetting quashed on the point ofjurisdiction, we are not inclined toproceed further and decide the other issues raised by thepetitioner which stands reserved to be raised and contended in anappropriate proceedings." 6. In view of the same, we are inclined to allow the present writpetition also on simiiar terms. Accordingly, the present Writ Petitionstands allowed on the objection of the petitioner that the proceedingshave not been drawn in accordance with the amended provision butunder the unamended provision which is otherwise not sustainable.As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inparagraph No.37 of the said batch. No order as to costs. . _ir . ii ,:7- a 't 3 Consequently, miscel.laneous petitions pending, if any, shallstand closed P.SAM KOSIfr, J LAXMI NARAYANA ALISHETTY, J Dated: 13.10.2023Put Put THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 28860 of 2023 $ter [the ][Hon'ble ][S.i ][Justice ][P.SAM KOSHY)] Dated: 13.10.2O23