Wp/30153/2023 Of Mr. Hari Mohan Reddy Vanga v. The Income Tax Officer - Ward 9(1)

[ [33861] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 30153 OF 2023 Between: Mr. Hari Mohan Reddy Vanga, S/o: Mr. Vanga Ram Reddy, Aged 54years,Occ. Agriculturist, H.No.'1-'1 , Kharmanghat, Saroornagar Mandal,RangaReddy District - 500 004, Telangana. ...PETITIONER AND 1The lncome Tax Officer - Ward 9(1 ), Hyderabad, lT Towers, AC Guards,Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana.2The Principal Commissioner of lncome Tax [- ]4, Hyderabad, Room No. [2'l ][1,]2nd Floor, A Block, l.T.Towers, ['10-2-3, ]AC Guards, Hyderabad [- 500 ]004,Telangana.2nd Floor, A Block, l.T.Towers, ['10-2-3, ]AC Guards, 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 - 1'10 003.New Delhi, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru [Stadium,]New Delhi - 1'10 003. ...RESPONDENTS Petition under Article 226 of the Constitution of [India ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue a Writ of Mandamus or any other appropriate [Writ, ][Order ][or]Direction, declaring. a. the order [passed ][by ][the ][1't ][Respondent, ][u/s ][148A(d) ][ofthe]lncome Tax Act, 1961, dated 2510412022, [bearing ] [and ][Notice ][No.]ITBA/AST/F/148N2022-2311O42839478(1), [for ][the ][Assessment Year 2018 ][- ][19']and b. the notice issued by the 1't [Respondent, ][u/s ][148 ][of the ][lncome Tax ][Act,]'1961 , dated 25t04t2o22, bearing DIN and Notice No. ITBA/AST/S/148-112022-23t1O42840174(1), [for the Assessment Year 2018 ][- ][19, ][as arbitrary, illegal, bad ][in]law, void-ab-initio, violative [of ][the ][principies ][of ][natural ][justice, apart ][from ][being] violative of Articles 1a, 19(1)(g) and 265 of the constitution of lndia and sec '148Aof the lncome Tax Act, 1961, and to consequenfly set aside the same in theinterests of justice. 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 bythe 1"t Respondent, u/s 148 of the lnc n e. Tax Act, 1961, dated 2SlO4l2O22,bearing DIN and Notice No. lrBA/AST/s/148_1tzo22-23t1042840114(1), fot theAssessment Year 2018 - 19, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: MS. B. SAPNA REDDy (SC FOR TNCOME TAX)The Court made the following: ORDERThe Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No.3O153 of 2O23 ORDER:6er ao n'ble Si Justice P.SAM K0SHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, Iearned Junior Standing Counselfor Income Tax appearing for the respondents. Perused the entirerecord. 2. The instant petition has been filed challenging the AssessmentOrder passed by respondent No. 1 under section l4BA(d) of the IncomeTax Act, 1961 (hereinafter referred to as "the Act") dated 25.04.2022for the Assessment Year 2018-19. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: MS. B. SAPNA REDDy (SC FOR TNCOME TAX)The Court made the following: ORDERThe Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No.3O153 of 2O23 ORDER:6er ao n'ble Si Justice P.SAM K0SHY) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, Iearned Junior Standing Counselfor Income Tax appearing for the respondents. Perused the entirerecord. 2. The instant petition has been filed challenging the AssessmentOrder passed by respondent No. 1 under section l4BA(d) of the IncomeTax Act, 1961 (hereinafter referred to as "the Act") dated 25.04.2022for the Assessment Year 2018-19. 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 01.O4.2021, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, the proceedings to bedrawn 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 petitions (lecided by this very Bench on 14.Og.2O2g videW.P.No.25903 of 2022 and batch to the limited exrent.W.P.No.25903 of 2022 and batch to the limited exrent. 4. Learncd counsel for the Department would not dispute ofhaving decidcd the said objection in the aforesaidbatch matters.However, lcarned counsel submits that apart from the aforesaidobjection, there have been olher various objections also which thepetitioner has raised in the writ petition. 5. So far as this contentionof the learned counsel for theDepartment is concerned, thisBench, while disposing ofW.P.No.259O3 of 2022 and barchhad taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under "37. The preliminary objection raised by the petitioner is9u;ta.r1ed [and. ][all ][these ][writ ][petitions ][stands allowed ][on this ][very]jurisdictional issuc. 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 proceed ings. " 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-tjme measure exercising the powersunder Article 142 of the Constitution of tndia, permittta theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, the rightconferred on the Revenue would remain reserved to proceedfurther i[ they so want from the stage of the order of the SupremeCourt in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writpetition also on similar 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 envisaged1nparagraph Nos.37 & 38 of the said batch. No order as to costs 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed SDI K. VENKAIAHASSISTANT //TRUE COPY//q'SECTION OFFICER 6. In view of the same, we are inclined to allow the present writpetition also on similar 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 envisaged1nparagraph Nos.37 & 38 of the said batch. No order as to costs 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed SDI K. VENKAIAHASSISTANT //TRUE COPY//q'SECTION OFFICER To,1. The lncome [Tax Officer ][- ][Ward ][9(1),Xyderabad, ][lT ][Towers' AC ][Guards']z. ' iil titFii".ipai Masab Tank, Fb;;:"Aelo;k, [Hyderabad - ]'Ct,.mit=ionei r.r.r;*eo, [500 ]of lncome [004, ]to-z-s, [Telangana ]14 AC Guard's, -a' . Hvderabad' .Hvderabad RoomNo' - 500 004'21 1'Telangana.1. The lncome [Tax Officer ][- ][Ward ][9(1),Xyderabad, ][lT ][Towers' AC ][Guards']z. ' iil titFii".ipai Masab Tank, Fb;;:"Aelo;k, [Hyderabad - ]'Ct,.mit=ionei r.r.r;*eo, [500 ]of lncome [004, ]to-z-s, [Telangana ]14 AC Guard's, -a' . Hvderabad' .Hvderabad RoomNo' - 500 004'21 1'Telangana.a. " niseslment [Unit, lncome Tax Department, National e-Assessment Center']stadium'iriilD;ii i; nooni rlo. +or,'ino rr'oor, E-Ramp, Jawaharlal Nehru New Delhi [- ][1 ][10 003.]iriilD;ii i; nooni rlo. +or,'ino rr'oor, E-Ramp, Jawaharlal Nehru New Delhi [- ][1 ][10 003.]4. cc i" [sri ][nV ][A Siva ][Kartikev-a,- ][Advocate.[oPqqf-. ][. ]--ij;; ij;; 6. il; 66 io [lrr". ][a. ][sapna Reddv(Sb ][for lncome ][tax) ][ ]6. Two CD CoPies6. Two CD CoPiesTJGJP HIGH COURT DATED:3011012023 ORDER WP.No.30153 of 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS. 5lATE AFi-l-"\Lru'rfl\ i:)^ [o ][\\\r ]["]r-)*I rt