Wp/30413/2023 Of Mr. Venkata Krishna Murthy Gandam v. The Income Tax Officer - Ward 7(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABADAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE FIRST DAY OF NOVET\iIBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOS: 30413 AND 30397 OF 2023 W.P.NO: 30413 OF 2023 Between [,4r. Venkata Krishna l\4urthy Gandam, S/o [VIrI\rluthyalu tvlurthy, aged 47years, Occ. Business, R/o. H.No.14-1-535,Agapura, Begum Bazar,Hyderabad - 500 035, Telangana....PETITIONERSyears, Occ. Business, R/o. H.No.14-1-535,Agapura, Begum Bazar,Hyderabad - 500 035, Telangana....PETITIONERS AND 1. The lncome Tax Officer - Ward 7(1), Hyderabad, Signature Towers, Opp.Botanical Gardens, Kondapur [[- ]]500 084, Telangana.Botanical Gardens, Kondapur [[- ]]500 084, Telangana. [[- ]]2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No.. 922,gth Floor,'B'Block, I.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No.. 922,gth Floor,'B'Block, I.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 - ['l ]['10 ]003,New Delhi, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - ['l ]['10 ]003, ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of lvlandamus or any other appropriate Writ, Order orpleased to issue a Writ of lvlandamus or any other appropriate Writ, Order orDirection, declaring. a. the order passed by the 1st Respondent, u/s 148A(d) of thelncome Tax Act, 196'1 , dated 05.05.2022, bearing DIN and Notice No..ITBA/AST/F/148A12022-2311042947080(1), for the Assessment Year 2015 - 16,and b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act,ITBA/AST/F/148A12022-2311042947080(1), for the Assessment Year 2015 - 16,and b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act,1961, dated 05.05.2022, bearing DIN and Notice No. ITBA/AST/S/148_112022-2311042953035(1), for the Assessment Year 2015 - 16, as arbitrary, illegal, bad in2311042953035(1), for the Assessment Year 2015 - 16, as arbitrary, illegal, bad inlaw, void-ab-initio, violative of the principles of natural justice, apart from beingviolative of Articles 14, 1 9(1 Xg) and 265 of the Constitution of lndia and Sec ['l ]48Aviolative of Articles 14, 1 9(1 Xg) and 265 of the Constitution of lndia and Sec ['l ]48A of the lncome Tax Act, 1961, and to consequenfly set aside the same in theinterests of justrce. lA NO: 1 OF 2023 Petition under Sectron r 51 cpc praying that in the circumstances stated rnthe affidavit filed rn support of the petition. the High court may be pleased to stayall further proceedings, incruding any recovery, pursuant to the notice issued bythe 1st Respondent, uis 148 of the rncome Tax Act, 1961, dated 05.05.2022,bearing DIN and Notice No.. lrBA/AST stl48 1t2o22-23/1042gs3035(1), for theAssessment Year 2o15 - 16, pending disposar of the above writ petition, W.P.NO: 30397 OF 2023 Between: lvlr. Busireddy Narsimha Reddy, S/o IVrBusireddyRam Reddy, aged 67y9grs, Occ. Agriculturist, H.trto t-tO,BurgupallyVillage, Jadcherla,Mahabubnagar - 509 301, Tetangana....PETITIONERAND lA NO: 1 OF 2023 Petition under Sectron r 51 cpc praying that in the circumstances stated rnthe affidavit filed rn support of the petition. the High court may be pleased to stayall further proceedings, incruding any recovery, pursuant to the notice issued bythe 1st Respondent, uis 148 of the rncome Tax Act, 1961, dated 05.05.2022,bearing DIN and Notice No.. lrBA/AST stl48 1t2o22-23/1042gs3035(1), for theAssessment Year 2o15 - 16, pending disposar of the above writ petition, W.P.NO: 30397 OF 2023 Between: lvlr. Busireddy Narsimha Reddy, S/o IVrBusireddyRam Reddy, aged 67y9grs, Occ. Agriculturist, H.trto t-tO,BurgupallyVillage, Jadcherla,Mahabubnagar - 509 301, Tetangana....PETITIONERAND 'l . The lncome Tax Officer -Ward_1 , lncome Tax Office, DEO. The lncome Tax Officer -Ward_1 , lncome Tax Office, DEO2. The Office Principar_ Road, Mahboobnagar chief commissioner - 509 ^M-ahabubnagar, of 001 rncome , Telandarra.iix, Andhra pradesh andTel-alglna, Hyderabad Room No. g22,gth Ftoor,''B; eto.k, f.iio;;rilf O-Z-3, AC Guards, Hyderabad - 500 004. Telanoana.Tel-alglna, Hyderabad Room No. g22,gth Ftoor,''B; eto.k, f.iio;;rilf O-Z-3, AC Guards, Hyderabad - 500 004. Telanoana.3 Assessment unit, rncome Tax Department, \ationar e-Assessment center.New Delhr, Room No. 401 ,2nd Flbor, E_Ramp, La*af,arLf f.le[;; b;;;;,New Delhi - 1 10 003.New Delhr, Room No. 401 ,2nd Flbor, E_Ramp, La*af,arLf f.le[;; b;;;;,New Delhi - 1 10 003. ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High courl may bepleased to issue a Writ of l\rlandamus or any other appropriate Writ, Order orDirection, declaring. a. the order passed by the 1st Respondenl, u/s 14gA(d) of thelncome Tax Act, ['1 ]961, dated 23.O3.2023, bearing DIN and Notice No..lncome Tax Act, ['1 ]961, dated 23.O3.2023, bearing DIN and Notice No..|TBA/AST/F/148Ar2o22-23t1o51169998('1 ), for the Assessment yeat 2016 - 1rand b. the notice issued by the 1st Respondent, u/s 14g of the rncome TaxAct'1961, dated 23-03.2023, bearing DrN and Notice No.. ITBA/AST/s/148-Act'1961, dated 23-03.2023, bearing DrN and Notice No.. ITBA/AST/s/148-112022-2311o51 171960(1), for the Assessment year 2016 - 17 as arbitrary, iilegar,bad in law, void-ab-initio, viorative of the principres of naturar justice, apart frombad in law, void-ab-initio, viorative of the principres of naturar justice, apart from a being violative of Articles 14. 19(1)(9) and [265 ][of the ][Constitution ][of lndia and ][Sec]148A of the lncome Tax Act, [1961 ], and [to ][consequently ][set ][aside ][the ][same ][in ][the]interests of [justice.] lA NO: 1 OF 2023 Petition under Seclton 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed ln support of the [petition, ]the High Court may be [pleased ][to ]stayall further proceedings, including any recovery, [pursuant ][to ][the notice ][issued ][by]the 1st Respondent, u/s 148 of the lncome [Tax ][Act, ][1961, dated ][23.03.2023,]bearing DIN and Notice No. ITBA/AST/S/148-1/2022- [23/1051171960(1), ][for ][the]Assessment Year 2016 [- ][17, ][pendinq ]disposal [of ][the ][above ][Writ ][Petition.] Counsel for the Petitioner ln Both: SRI [A.V.A.SIVA ] Counsel for the Respondents ln Both: [SRI J.V.PRASAD, ][Sr' ] TAX The Court made the following: COMMON I'HE HON'BLE SRI ,'TiSTICE P.SAM KOSHY 1\ND TTIE IION'I}LE SRI JUS'I'ICE LAXMI NAIIAYANA ALISHETTY WRIT PETITION Nos.]10{13 and 30397 of 2023 COMMON OR-DER:(per Llon hlt .\r, .Jt.'trt.a P.5.1-tl KOSI|t t Whcn thr' rnatter is taken up ibr hcaring loda\. it has been infornrcd by the parties that an identical ririt petirion i.e.,W.P.no.30l 5l of 2023 has alleadv been allorved and clisposed of videorder clatcd -l0. I 0.2023W.P.no.30l 5l of 2023 has alleadv been allorved and clisposed of videorder clatcd -l0. I 0.2023 2. [n view ol the fact that thc identical matter has alrcadv been Counsel for the Petitioner ln Both: SRI [A.V.A.SIVA ] Counsel for the Respondents ln Both: [SRI J.V.PRASAD, ][Sr' ] TAX The Court made the following: COMMON I'HE HON'BLE SRI ,'TiSTICE P.SAM KOSHY 1\ND TTIE IION'I}LE SRI JUS'I'ICE LAXMI NAIIAYANA ALISHETTY WRIT PETITION Nos.]10{13 and 30397 of 2023 COMMON OR-DER:(per Llon hlt .\r, .Jt.'trt.a P.5.1-tl KOSI|t t Whcn thr' rnatter is taken up ibr hcaring loda\. it has been infornrcd by the parties that an identical ririt petirion i.e.,W.P.no.30l 5l of 2023 has alleadv been allorved and clisposed of videorder clatcd -l0. I 0.2023W.P.no.30l 5l of 2023 has alleadv been allorved and clisposed of videorder clatcd -l0. I 0.2023 2. [n view ol the fact that thc identical matter has alrcadv been allowed by this Courl, rvc arc rnclined to allow thcse writ petitionsalso, irr terrns of the order passed in W.P.No.l0 153 of l02i clecided on30.10.2023 on similar ternrs 3. As a sequel, miscellaneotrs applications pending if any in these u,rit petitions, shall stand closed. No order as to costs SD/.B. SARASWATHIASSISTANT REGISt'RAR//TRUE COPY// OsEcTroN drrtceR ToThe lncome Tax Officer - Ward 7(1), Hyderabad, Signature Towers, Opp. BotanicalGardens, Kondapur - 500 084, Telangana.The lncome Tax Officer - Ward 7(1), Hyderabad, Signature Towers, Opp. BotanicalGardens, Kondapur - 500 084, Telangana. 2The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana,Hyderabad Room No. 922,91h Floor, 'B' Block, l.T.Towers, 10-2-3, AC GuardS,Hyderabad - 500 004, Telangana.Hyderabad Room No. 922,91h Floor, 'B' Block, l.T.Towers, 10-2-3, AC GuardS,Hyderabad - 500 004, Telangana.3Assessment Unit, lncome Tax Department, National e-Assessment Center, NewDelhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi -1 10 003Delhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi -1 10 0034The lncome Tax Officer -Ward 1, Mahabubnagar, lncome Tax Office, DEO OfficeRoad, lr.4ahboobnagar - 509 001, Telanglana.Road, lr.4ahboobnagar - 509 001, Telanglana.5One CC to SRI A.V.A,SIVA KARTIKEYA, Advocate IOPUC,I6One CC to SRI J V PRASAD, Sr SC FOR INCOME'TAX tOPUCl7Two CD Copies (Along with a copy of the order, dated 30.10.2023, passed by this court inW.P.No.30153 of 2023 to this order) b,tr HIGH COURT DATED:01 11112023 COMMON ORDER WP.Nos.30413 AND 30397 of 2023 ALLOWING THE WRIT PETITIONSWITHOUT COSTS. *9 e'\'1 eSTrF1Yc1N0\2t21-boos**It)a \ THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No. 30153 of 2O23 ORDER:1pcr Hott'btL.Si -tustice P.SAM KOSHY) 'Hcard Mr. A.V.A. Siva Kartikcy.r, Iearned counsel for thepctitioner and Ms. B. Sapna Reddy, lcarned Junior Standing Counselfor Income Tax appearing for the rcspondcnts- Perused the entirerecord. 2. The instant petition has been tilecl challenging the AssessrnentOrder passed by respondent No. I under sectlon 148A(d) of the IncomeTax Act, 196 1 (hereinafter referred to as "the Act") dated 25.04 .2022for the Assessment Year 20la-19. 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the arnended provisions o[ the Actwhich came into effect from 01.04.2021, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section I48A 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 petllions ricc:idcd by this vetl. Bench on 14.Oq.2O)3 r,ideW ir.No.25(l()li ctf 2022 ar-rd batch to thc limited extenl. 3. One of the contentions that the petitioner has raised in thepresent writ petition is that under the arnended provisions o[ the Actwhich came into effect from 01.04.2021, the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section I48A 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 petllions ricc:idcd by this vetl. Bench on 14.Oq.2O)3 r,ideW ir.No.25(l()li ctf 2022 ar-rd batch to thc limited extenl. 1. L:irr rrcrl <:ounsel for thc f)cpartntent would not clrspute ofl'ralurg clc cril< rl the said objectiorr in the aforesaicl l):ilclt ntatfersHouever, lcirrned counsel submits that apart fl-om lhe aforesaidob.jcr:tion. lltr:r.r: havc been othcr various objections also which thepctitioncr hils r aised in the rvrit pe tition 5- So lrr. iLs this contcntion of the lcarned r.or.nscl lor theDc l)ar rt lr1('n IIScor-rcerned. this Bcnch, while tlisposino ofW. [) No.2 5(]0.1 of 2022 and batch had taken note o[ thc sarnc inparagraph Nos..l7 & 38 which is rc1;roduced herein undcr '.17 [.l'Jlc ]prelrrrirnary objcction raised by the pctrtron(jr issusr.iul((l ar)d all thcsc \\,rit pctitrons stands allo\\,ed oll lllrs vcn,juristlrrLional issuc. Sincc the intpugned notices and orrlcrs arcgcttrn!: rlrraslled on the poitlt ofjurisdiction, we are not irrclirred toprot ccrl further and decide thc otl.rer issues raised b1' thepelirlor)cr which slands reservcd to bc raised and contcndcd itr atrapl)r opfla te proccedings." 38. Sincc the Hon'ble Supreme Court had, in the case of AshishAganrirl, supra, as a one-time lneasure _exercising thc Powcrsunder r\r I rcle 142 of the Constltution of India, permi(ted theRcvenLrc to proceed under the substituted provisions, and thisCoLtrt irll()\ving the petitions only on the procedural flaw, th(: rightcotr[crrtd on the Revenuc would rcmain reserved to ltrocccdfurtlrcr rf lhey so want from the stage of the order of the Supr.emeCollrl rrr tlrc case ofAshish Agarwtrl, supra. 6. In vierv of the same, we are inclined to allow the present writpetition also on similar terms. Accordingly, the present Writ pctitionstands allou'r:d on tl.rc objcction of the petitioner that thc proceedingshave not becn drawn in accordance with the arnended provision butunder the un:lrnended provision which is otherwise not sustainable. As has been held by this Bench in [the ][albresairl ][l)atch ][rnatters, ][the]right ol the responclents [would ][stand ][reservecl ][as ][is ][envisaged ][in]paragraph Nos.37 & 38 of the said [batch. ][No ][orrler as ][to ][costs.]7. Consequently, mtscellaneous [petitions ][perrcling, ][ii ][any, ][shall]stand closed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, JDated: 30. lO.2023aqs