Wp/29661/2023 Of Mr. Gangi Reddy Shri Harsha v. The Income Tax Officer - Ward 1

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Originat J urisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETW WRIT PETITION NO: 29661 OF 2023 Between: Mr. Gangi Reddy ShdHarsha, S/o Shiva Reddy Gangi Reddy, aged 29 years, Occ;Private Employee, H.No.4O-44t1, Wanaparrhy,'VailaE N [jgai ]MZnio,,-t il6rr. SOg103, Telangana.103, Telangana. Presently residing at : 901' Hiddjn Valley Dr, Apt 17203, Round Rock, Texas - 78665, United states ofAmeflca. t<epresented bv his Father and power of Attorney Holder. tvr. Shiva ReddyGangi Reddy, S/o Mr. Laxmi Kantha Reddy eangi neday. .....PETITIONER AND 1. The lncome Tax Officer - Ward 1, Mahabubnagar, lncome Tax Office, DeoOffice Road, Mehboobnagar, Andhra pradeshl S0g OO1Office Road, Mehboobnagar, Andhra pradeshl S0g OO1 2. The Principal. Chief Commissioner of lncome Tax, Andhra pradesh andTelalgina, llvlgrgbag Rgog_!o-,92!, 9th Ftoor, 'B Btock, r.i.iowers, ro_z_3, AC Guards, Hyderabad - 500 004, Telangana. Telalgina, llvlgrgbag Rgog_!o-,92!, 9th Ftoor, 'B Btock, r.i.iowers, ro_z_3, AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, rncome Tax D_epartment, Nationar e-Assessment center,New Delhi, Room No. 401,2nd Flbor, E-Ramp, Jawahartal Nenr; StJ;;,New Delhi - 110 003.New Delhi, Room No. 401,2nd Flbor, E-Ramp, Jawahartal Nenr; StJ;;,New Delhi - 110 003. .....RESPONDENTS Petition Under Article 226 of lhe constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ of Mandamus or any other appropriate writ, order orDirection, declaring. a. the order passed by the 1't Respondent, u/s 148A(d) of the lncome Tax Act,196'1 , dated 19-04-2022, bearing DIN and Notice No.. ITBA/AST/F/148A12O22-23/1042768103(.1 ), for the Assessment Year 2015 - 16, and b. the notice issued by the 1't Respondent, u/s 148 of the lncome Tax Act, 1961,dated 19-O4-2022, bearing DIN and Notice No.lTBA/AST/S1148 112022-2311042768430(1), for the Assessment Year 2015 - 16, as arbitrary, illegal, badin law, void-ab-inrtio, violative of the principles of natural justice apart from beingviolative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and Sec.148A of the lncome Tax Act, 1961 , and consequently set aside the same in theinterests of [justice.] l.A.NO:1 OF 2023 Petition Under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay all further proceedings, including any recovery, pursuant to the notice issuedu/s 148 of the lncome Tax Act, 1961, dated 19.O4.2022, bearing DIN and NoticeNo.. ITBA/AST I S I 1 48 _1 /2022-231 1 0427 68430( 1 ), for the Assessment Year 20 1 5- 16, pending disposal of the above writ petition. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents : SRI J.V.PRASAD (SC FOR INCOME TAX)The Court made the following ORDER THE I{ON'I]LE [.IT,iS-I'ICE ][P.SAM ] AND .THE HON'BLE SIU JUSTICE I,AXMI NARAYANA ALISHETTYWRIT PETITION No.29661 [of2023]WRIT PETITION No.29661 [of2023] QRID-EB,r,". [I{on ][hlt ][Sri ][.hr.srice ][P'SAM ] S/hcn thc nlatter is taken up lbl [hearing ][today. ][it ][has ][beerr]infonred by the [parties ][that ][an ][ident ][ical ][writ ][petition ][i ][e ][,]W.P.no.28860 ol 2023 has [alreadl' becu ][allowcd ][and ][disposcd ][of ][vide]ordcr dated 13 .10.2023 [.] 2. [n vieu, of thc fact that [thc ][iclentical ][matter ][has ][alrcadv ][becn]allorvccl by this Cour1, [ra,e ][are ][inclincd ][to ][allow ][the present ][rvlit ][petition]also. in tcrms of the [or.der ][passcd ][in ][W.P.No.28860 ][of ][2023 decided ][on] 13.10.1023 ort similar tertns. THE I{ON'I]LE [.IT,iS-I'ICE ][P.SAM ] AND .THE HON'BLE SIU JUSTICE I,AXMI NARAYANA ALISHETTYWRIT PETITION No.29661 [of2023]WRIT PETITION No.29661 [of2023] QRID-EB,r,". [I{on ][hlt ][Sri ][.hr.srice ][P'SAM ] S/hcn thc nlatter is taken up lbl [hearing ][today. ][it ][has ][beerr]infonred by the [parties ][that ][an ][ident ][ical ][writ ][petition ][i ][e ][,]W.P.no.28860 ol 2023 has [alreadl' becu ][allowcd ][and ][disposcd ][of ][vide]ordcr dated 13 .10.2023 [.] 2. [n vieu, of thc fact that [thc ][iclentical ][matter ][has ][alrcadv ][becn]allorvccl by this Cour1, [ra,e ][are ][inclincd ][to ][allow ][the present ][rvlit ][petition]also. in tcrms of the [or.der ][passcd ][in ][W.P.No.28860 ][of ][2023 decided ][on] 13.10.1023 ort similar tertns. 3. As a sequel, rniscellaneous [applications pending ][if ][anf ][in this ][r'vrit]petition, shall stand closed. [No ][order ][as ][to costs.] SD/. P.PADMANABHA REDDYASSISTANT REGISTRAR//TRUE COPY//@SECTION OFFICER To1. The lncome Tax Officer [- ][Ward ][1 ], [Mahabubnagar, ][lncome ][Tax ][Office' ][Deo]Office Road, Mehboobnagar, [Andhra Pradesh - 509 ][001 ][[.]] [[.]]2. ihe Principal Chief Commissioner [of ][lncome ][Tax, ][Andhra Pradesh and]Telangana, Hyderabad Room [No.. ][922,91h ][Floor, ] [Block, ][l.T.Towers, ][10-2-]3, AC Guards, Hyderabad [- ][500 ][004, ][Telangana.]Telangana, Hyderabad Room [No.. ][922,91h ][Floor, ] [Block, ][l.T.Towers, ][10-2-]3, AC Guards, Hyderabad [- ][500 ][004, ][Telangana.]3. The Assessmenf Unit, [lncome ][Tax ][Department, ][National ][e-Assessment]Center, New Delhi, Room No.. 40'l,2nd [Floor, E-Ramp, ][Jawaharlal ][Nehru]Stadium, New Delhi - [1 ][10 ]003.Center, New Delhi, Room No.. 40'l,2nd [Floor, E-Ramp, ][Jawaharlal ][Nehru]Stadium, New Delhi - [1 ][10 ]003. 4. One CC to Sri A.V.A.Siva Kartikeya, Advocate TOPUCI 5. One CC to Sri J V Prasad [(SC ]FOR [INCOME TAX) ] 6. Two CD Copies (Along with a copy of the order, dated ['13-10-2023, ][passed ]by [this ]Court [in]W.P.No.2BB60 of 2O23 to this order)W.P.No.2BB60 of 2O23 to this order) SAGJIntc.. HIGH COURT DATED:1911012023 ORDERWP.No.29661 ot 2023 ALLOWING THE W.PWITHOUT COSTS. nt(. 1\r-1, I l)rrtitions [decided ][bV ][ttris \rerl ][Bench ][on ][14.O9.2023 ][vide] W.1,.No.259O3 of 2022 ancl batch to the limitcd extent. .+. Lcarned counscl frrr the Departmcnt would not dispute oII'raving decided the sard objection in the aforesaid batch mattersIIowever. learned counsel submits that apart from the aforesaidobjection, there have bcen other various objections zrlso which thepctitioner hars raisccl in tl.rc writ petition 5- So far as this contention of the learned couttsel for thef)epartmcntISconcerncd, this Bencl-r, whilc disposing olW-P.No.259O3 ol 2022 and batch had taken notc of the same inparagraph No.ll7 rvhich is reproduccd herein undcr '37. Thc preliminary objection raised by the petitioncr rssrrstaincd al]d all thcsc rvnt pctitions stands allowcd on this vcrylurisdictioual [issuc. ][Sincc the impugncd notices ][and orclers ][are]gctting quashcd on thc point ofjurisdiction, we are not inclincd 1oproceed furher and decidc the other issucs raiscd by thr:petinoner which stands reserved lo be raised and conlended rn arlapp ropriatc Pr-oceedings. ["] 6- Lr view of the samc, we are inclined to allow thc present writpetition also on similar terms. Accordingty, the present Writ Petitionstands allowed on the objcction 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 becn hcld by this Bench in the aforesaid batch matters, theright of t[-re respondents would stand reserved as is envisaged inparagraph No.37 of the said batch. No order as to costs. E=ff \.-.# \ Const:quently. nrisccll;rrrr'ous ytetitiotrs pcnding, if any, shallsta nd closed P.SAM KOSHY, J Dated: 13.10.202:lPut LAXMI NARAYANA ALISHETTY, J