Wp/30731/2023 Of Mr. Gangadhar Mara v. Assessment Unit, Income Tax Department

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRIJUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 30731 OF 2023 Between: Mr. Gangadhar Mara, Sio Mr. M.Mallaiah, aged 69 [years, ]Occ.. RetiredGovernment Residential School Teacher, H.No.2-139, Khanapur, [Nizambad ][-]500 000' Telangana' ...pETrroNER AND 1. 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. 2. The lncome Tax Officer - Ward 1, Nizamabad, lncome Tax Officer, 6-2-15613,Subhash Nagar, Nizambad, Nizambad [[- ]]503 002, TelanganaSubhash Nagar, Nizambad, Nizambad [[- ]]503 002, Telangana [[- ]]3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922,91h Floor, ['B' ]Block, [l.T,Towers, ][10- ][2']3, AC Guards, Hyderabad - 500 004, Telangana Telangana, Hyderabad Room No. 922,91h Floor, ['B' ]Block, [l.T,Towers, ][10- ][2']3, AC Guards, Hyderabad - 500 004, Telangana ...RES,ONDENTS Petition under Article 226 ot the 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 Assessment Order [passed ]by the 1st Respondent, u/s147 rlw Sec. 1448 of the lncome Tax Act, 1961, dated O2lO3l2O23, bearing DlN..ITBA/AST/S/14712022-2311050339796(1), for the Assessment Year 2015 - [16, ][b.]the consequential Order [passed ]by the 1st Respondent, [levying ][penalty ][u/s]271(1)(c) of the lncome Tax Act, 1961, dated 29.09.2023, [bearing ][DlN.]ITBA/PNL/Fi27 1 (1XC)12O23-241 1 056656321 [(1 ]), for the Assessment Year [201 ]5 [-]16, as arbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ]ofnatural [justice, ]apart from being violative of Articles 14, 19(1Xg) [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 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 Assessment Orderpassed by the 1st Respondent, uls 147 r/w Sec. 1448 ol the lncome Tax Act,1961, dated 0210312023, bearing DIN.. ITBA/ASIlg147l2o22-23l1050339796(1),and the consequential Order passed by the 1st Respondent, levying penalty u/s271(1)(c) of the lncome Tax Act, 1961, dated 2910912023, bearing DlN.ITBA/PNL/F/271(1)(C)12023-2411O5E656321(1), for the Assessment Year 2015 -16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRi A.V.A.SIVA KARTIKEYACounsel for the Respondents: M/s. B.SAPNA REDDY, Jr. SC for lncome TaxDept The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.30731 of 2023 ORI)ER: pe' ao n'ble Sri Justice [p.SAM ]KOSHy/ 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. 2. The instant petition has been instant petition has been has been been filed challenging challenging the AssessmentAssessmentOrder passed by respondent No.l under section 147 rlw Sectionl44B of the Income Tax Act, 196r (hereinafter referred to as "the Act")dated 02.O3.2023 for the Assessment [year ]20 I S- 16. The instant petition has been instant petition has been has been been filed challenging challenging the AssessmentAssessment THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJIW.P. No.30731 of 2023 ORI)ER: pe' ao n'ble Sri Justice [p.SAM ]KOSHy/ 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. 2. The instant petition has been instant petition has been has been been filed challenging challenging the AssessmentAssessmentOrder passed by respondent No.l under section 147 rlw Sectionl44B of the Income Tax Act, 196r (hereinafter referred to as "the Act")dated 02.O3.2023 for the Assessment [year ]20 I S- 16. The instant petition has been instant petition has been has been been filed challenging challenging the AssessmentAssessment 3. One of the contentions that the petitioner of the contentions that the petitioner the contentions that the petitioner contentions that the petitioner that the petitioner the petitioner petitioner has raised in theraised in thein thethepresent writ petition is that under the amended provisions of the Actwhich came into effect from 01.04.2021, 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 One of the contentions that the petitioner of the contentions that the petitioner the contentions that the petitioner contentions that the petitioner that the petitioner the petitioner petitioner has raised in theraised in thein thethe decided [by this ][very ][Bench ][on ][14 ]['O9 ][2023 ][vide]petitions W.P.No.259O3 [of ][2022 ][and ][batch to ][the ][limited ][extent] 4. karned [counsel ][for ][the ][Department ][would ][nol ][dispute ][of]decided [the ][said ][objection][ in ][the ][aforesaid ][batch ][matters']having that aPart [from ][the ][aforesaid]However, learned [counsel ][submits]objection, [there][ have been ][other ][various ][objections ][also ][which][ the]petitioner has [raised ][in ][the ][writ ][petition] 5. So far as [this ][contention ][of ][the ][learned counsel ][for ][the]1Sconcerned, [this ][Bench, ][while ][disposing ][of]DepartmentW.P.No.25903[of ][2022 ][and ][batch had taken note ][of ][the ][same ][ln]Nos.37 [& ][38 ][which ][is reproduced herein ][under]paragraph "37. The [preliminary ][objection ][raised ][by the ][petitloner ][rs]and all theie [writ ][petitions stands ][allowed ][on this ][very]""r"oi..a issue. Since [the ][impugned notices ][and ][orders ][are]'JJrcii"""r o.t th" [poi.,t of ]iurisdiction' [we ][are not inclined ][to]i,ltit"" """"t *:'::=-=""ii;il;"""J- "a [[."iJt ][ihe ][other ][issues ][raised. ][bv ][the]::ffi#..';'#:; #;:";;;;.Jio [u"'oi"'a ][and contendedrin ][an]appropriate Proceedings ["] 38. Since [the ][Hon'ble Supreme ][Court ][had' ][in ][the ][case ][of Ashish];;"r*;i:-;;.", as a one-time [measure ][exercising ][the ][powers]ffii".-Lrr.r!' [i ][4i ][of ][ttre ][Constitution ][of ][India' ].permitted [the]n"r""". t. [proceed ][under ][the ][substituted provisions' ][and ][this]CirJ the petitions [only on the procedural ][flaw' thc right]"ff.*irie c-onferred on [the ][Revenue ][would ][remain ][reserved ][to ][proceed]i,i.,t.. if ,t"V [so ][want ][from the ][stage ][of the order of the ][Supreme]Court in [the ][case ][of Ashish Agarwal, ][supra'] 38. Since [the ][Hon'ble Supreme ][Court ][had' ][in ][the ][case ][of Ashish];;"r*;i:-;;.", as a one-time [measure ][exercising ][the ][powers]ffii".-Lrr.r!' [i ][4i ][of ][ttre ][Constitution ][of ][India' ].permitted [the]n"r""". t. [proceed ][under ][the ][substituted provisions' ][and ][this]CirJ the petitions [only on the procedural ][flaw' thc right]"ff.*irie c-onferred on [the ][Revenue ][would ][remain ][reserved ][to ][proceed]i,i.,t.. if ,t"V [so ][want ][from the ][stage ][of the order of the ][Supreme]Court in [the ][case ][of Ashish Agarwal, ][supra'] 6. In view of the [Same, ][we ][are ][inclined ][to ][allow ][the ][present ][wrrt]also [on ][similar ][terms' ][Accordingly' the present ][Writ ][Petition]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 unamended [provision ][which ][is ][otheru4se'not ][sustainable'] As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs. 7 . Consequently, miscellaneous petitions pending, if any, shallstand closed.stand closed. SD/. MOHD. SANAULLAH //TRUE COPYII ASSISTANT (S REGISTRAR SECTION OFFICER I' To1. Assessment [Unit, lncome ][Tax ][Department, National e-Assessment ][center,]iiilD;ii,i; i;il No. 4o1,2nd Flbor, [E-Ramp, Jawaharlal Nehru ][Stadium']New Delhi [- ][1 ]10 [003.]1. Assessment [Unit, lncome ][Tax ][Department, National e-Assessment ][center,]iiilD;ii,i; i;il No. 4o1,2nd Flbor, [E-Ramp, Jawaharlal Nehru ][Stadium']New Delhi [- ][1 ]10 [003.]2. ff,e'f ncor" [Tai ][Officer ][- ][Ward ][1 ][, ][Nizamabad, ][lncome ][Tax ][Officer' ][6-2-1 ][56/3']S;b6;;h Mgar, [Nizambad, Nizambad - 503 ][002' ][Telangana]S;b6;;h Mgar, [Nizambad, Nizambad - 503 ][002' ][Telangana]3. ih; Pril"i;;icrrief [commiisioner ][of ][lncome.Tax,-Andhra Pradesh and]i;il;;"'ilr.ili;b"d i;; No. szz, eth Floor,'B'Block, [l'T'rowers' ]['t0- ][2-]3, AC-Guards, [Hyderabad ][- ][500 004, ][Telangana' ].i;il;;"'ilr.ili;b"d i;; No. szz, eth Floor,'B'Block, [l'T'rowers' ]['t0- ][2-]3, AC-Guards, [Hyderabad ][- ][500 004, ][Telangana' ].4ci# cc t" sFit [A.V.n.stvn ][KARTIKEYA, ][Advocate ][[oPUC]]5. il; cc i; [M/;. ][sAPnAneoov, ][Jr ][sc ][for ][lncome ][Tax ][Dept ][[oPUc]]6. Two CD CoPies5. il; cc i; [M/;. ][sAPnAneoov, ][Jr ][sc ][for ][lncome ][Tax ][Dept ][[oPUc]]6. Two CD CoPiesPSK.GJPGJP HIGH COURT DATED:0611112023 ORDER WP.No.30731 ot 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS. 1/>\\ 1t{eSTA16YN0\J 2023oI*i l)Ert TAc