Wp/3149/2024 Of Mr. Zaheeruddin Syed Mohammad v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE AT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE EGHTH TWO THOUSAND PRESENT THE HONOURAELE SRI [JUSTICE P.SAM KOSHY]AND THE HONOURABLE SRI [JUSTICE N.TUKARAMJI] WRIT PETITIo [NO: ][3149 ] Between: Mr. Zaheeruddin Syed [Mohammad, ][S/o: ][Mr' ][Syed ][Mohammed, ][qg:g ]?6vears, Occ. [BusinesS, ][H. ][No.:9-1-80, ][National ][Tea Emporium' Ahmedi ][tsazar']irlizamabad - 503 001 , Telangana. ...PETITIONER AND 1The Assistant Commissioner [of lncome Tax, Circle ][1, ][Nizamabad, ][lncome]fix Otfice, 6-2-156/3, [Subash Nagar, Nizamabad ][- 503 002, ][Telangana']fix Otfice, 6-2-156/3, [Subash Nagar, Nizamabad ][- 503 002, ][Telangana'] 2The Principal Commissioner [of lncome ][Tax' ][2, Hyderabad, ][l ] [Towers, ][10-2-]3, AC Guards, Hyderabad [- ][500 ][004' Telangana]3, AC Guards, Hyderabad [- ][500 ][004' Telangana] 3. - Assessment r.16* b"ir,l, Rooni No. unit, lncome 4o1,2"d [Tax. ][Department, ]Flbor, E-Ramp, Jawaharlal [National ][e-Assessment ]Nehru Stadium,[centre,]New Delhi - 110 003New Delhi - 110 003 ...RESPONDENTS Petition under Article [226 ][of ][the constitution ][of ][lndia ][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'r ][Respondent, ][u/s ][148A(d) of ][the]lncomeTaxAct'1961,dated19.04.2O22,bearingDlNandNoticeNo''tTBA/AST/F/148N2022-2311O42779OO8(1), [for ][the ][Assessment ][Year ][20181-19,]and b. the notice issued [by ][the ][1't ][Respondent, ][u/s ][148 ][of the ][lncome Tax ][Act,]1961, dated 19.04.2022, [bearing DIN ][and ][Notice ][No ][. ] 23t104277g54g(1 ), for the [Assessment ][Year ][2018 ][- ][19 arbitrary, illegal, bad ][in]law,void-ab-initio,violativeoftheprinciplesofnaturaljUsticeapartfrombeingviolative of Articles 14, 19(1xg) [and 265 of the ][constitution of lndia ][and ][sec. ][1484] of the lncome Tax [Act, ]['196'1 ], [and consequently ][set aside ][the same ][in ][the ][interests]of [justice.] lA NO: 1 OF 2024 Petition under [Section 151 CPC praying that in the circumstances stated ][in]the affidavit [filed ][in ][support of ][the ][petition, ][the ][High ][court ][may be ][pleased ][to ][stay]all further [proceedings, including ][any ][recovery, pursuant ][to ][the ][notice issued ][by]the 1.r Respondent, [u/s ][148 ][of the ][lncome Tax ][Act, ]['1961, ][dated ][19.04.2022,]DIN [and ][Notice No. ][ITBA/AST/S/148-112022- 2311042779549(1), ][for ][the]bearing ASSeSSmentYear20lS-lg,pendingdisposaloftheaboveWritPetition. Counsel for the [Petitioner: ] Counsel for [the Respondent: ] (Sr SC for Income Tax DePt) The Court made [the ][following: ] THI HONOURABLE [P.SAM ] ANDTHE HONOURABLE [JUSTICE N.TUI{ARAMJI]qIRIT PETITION No.3149 0F 2024 ORDER: [(per ][Hon'ble ][Si ][Justice ][P'SAM ][KoSHll)] The instant [Writ ][Petition ][has ][been ],filed [by ][the] petitioner under [Articl ][e ][226 ][of ][the ][Constitution ][of ][lndia]seeking [for the ][following reliefi] Counsel for the [Petitioner: ] Counsel for [the Respondent: ] (Sr SC for Income Tax DePt) The Court made [the ][following: ] THI HONOURABLE [P.SAM ] ANDTHE HONOURABLE [JUSTICE N.TUI{ARAMJI]qIRIT PETITION No.3149 0F 2024 ORDER: [(per ][Hon'ble ][Si ][Justice ][P'SAM ][KoSHll)] The instant [Writ ][Petition ][has ][been ],filed [by ][the] petitioner under [Articl ][e ][226 ][of ][the ][Constitution ][of ][lndia]seeking [for the ][following reliefi] "...to issue a Wit [of ][Mandamus ][or ][anA ][otler ][appropiate]iit Ord., or [Direction ][declaing ][the ][order passed ][ba ][the]1"* respondent, [u/s ][148A(d) ][of ][tle ][lncome ].Tox- [Act' ][1961']dated 19-O4-2O22, [beaing DIN and ][Notice ][No:]isite$tett48A/2022'%/1o42779oo8(1), [fo' ]theot""""*.rt [gear ][2O18-19; ][& ][tle ][notice ][issued.bg ][the ][1"]resoondent, [-r/" ][UA of ][tle ][Iname ][Tox ][Act' ][1961' ][dated]lsli+.ilzi, beaing DIN [and ]Notice [No:]theisetesrts/t48-1/2622-23/1042779s49(1), '"tii"ti"t'g"rr-2o18-19; as arbitrary' illegal' bad [fo' ]in lauL'uiia-ou-i"itiol, [uiolatiue ][of ][the ][pincrptes ][of ][natura[ ][justLce]bleins uotatiui [of ][Aiictes 14' ][1e(1.)(g) ][and ][265 ][of];;;;i;; i-ie Cinstitutioi [of ][India ][& ][Sec' ][148A ][of ][tle ][Income Tax Act']1961, and- consequentlg [set ][aside ][the ][same.in-the ][interests]of [justice; ]and. [pass ][ich ][other orders ][as ][this Hon'ble ][Court]may deem fit [and ]ProPer"' One of the [contentions ][that ][the petitioner ][has ][raised] 2. in the present [Writ ][Petition ][is ][that ][under ][the ][amended]of the [Act ][which ][carne ][into ][effect ][from]provisions the [respondents, ][while ][proceeding ][under]Ol.O4.2O2l, Section 148 [of ][the Act, ][were ][required ][to ][issue notice ][under]Section 148A and [provide ][ar ][oppor-tunity ][of hearing ][to ][the] assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless marner.proceedings to be drawn are also in a faceless marner. 3. Whereas, learned counsel for the pedtionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by rhis very Bench in Wp.No.259O3 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of r.r'rit petitions to the limited extent. Whereas, learned counsel for the pedtionerfor the pedtioner On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thelearned Standing Counsel for theCounsel for thefor thethe 4On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thelearned Standing Counsel for theCounsel for thefor thetheresponden t- De partmentdoes not dispute that the saidobjection was decidedin the aforesaid batch of WritPetitions. Petitions. Horvever, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also u.hich the petitioner has raised in the writpetitionthe aforesaid objection, there have been other variousobjections also u.hich the petitioner has raised in the writpetition 5. So far as this contention of the learned counsel forthe respondent Depa_rtment is concerned, this Bench, whiledisposing ol said batch of writ petitions, had taken note of the same at [paragraph Nos'37 ][& ][38 ][which ][are reproduced] herein under: 5. So far as this contention of the learned counsel forthe respondent Depa_rtment is concerned, this Bench, whiledisposing ol said batch of writ petitions, had taken note of the same at [paragraph Nos'37 ][& ][38 ][which ][are reproduced] herein under: "37. Tle preliminary [objection rai'sed ][bg ][the ][petitioner]is sustaiied and [alltheie ][wit ][petitions ][stands ][alloued]in- ini" uery [juisdictional ][issue' ][Sine ][tte ][impugned]iotices ani [irders ][are getting ][qtasled ][on ][the ][point ][of]junsdiction, u)e dre not-indined [to ][proceed ]furtler [and]'decide the other issues raised by tlle petitioher uthichstands reserued [to be ][roised ][and ][contended ][in ][an]ap pr op riate Pro [ce ][eding ][s. ]["] "38. Since the Hon'ble [Supreme ][Court ][lnd, ][in ][tle ][case]of Ashish [Agarutal, ][supra. ][o's ][a ][one-time ][meosure]tie [pouters ][under ][Article ][142 ][of ][the]Jxercising Constituion [of ][Ind.ia, ][permitted ][the Reuenue ][to ][proceed]und-er the iuAstituied [provisions, ][and this ][Court]iti.*i"g the [petitions ][onlg on ][tle ][pr-oceduro.l ][Jlaw' ][the]noht cinfenid [on the ][Reuenue ][utould remain ][reserued],i prouia [prther ][if ][theg ][so want ]from [the ][stag-e ]-of [the]o7 tlre [Supieme- ][Court ][in ][the ][case ][of ][Ashish]iri", Aganuo\ suPra." 6. [n view of the [same' ][we ][are inclined ][to ][allor"' ][the]present $'rit [petition ][also ][on ][similar terms' ][Accordingly' ][the]Writ [Petition ][stands allowed on ][the ][objection ][of ][the]present petitioner that the [proceedings ][have ][not ][been ][draw'n ][in]accordance [with ][the ][amended ][provision ][but ][under ][the]un-amended [provision ][which is ][otherwise ][not ][sustainable'] 7. As has been [held by ][this ][Bench ][in ][the ][aforesaid batch]matters, the rights [of ][the ][parties ][would stand ][reserved as ][is] PSK,J & JYTR,JW.P.No.S749 of 2O24 envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed SD/. V, HARI PRASADASSISTANT REGISTRAR //TRUE COPY// SEGTIOOFFICER To, 1The Assistant Commissioner of lncome Tax, Circle 1, Nizamabad, lncomeTax Office, 6-2-156/3, Subash Nagar, Nizamabad - 503 002, Telangana.Tax Office, 6-2-156/3, Subash Nagar, Nizamabad - 503 002, Telangana.2The Principal Commissioner of lncome f ax [- ]2, Hyderabad, l.T. Towers, 10-2-3, AC Guards, Hyderabad [- ]500 004, Telangana.3, AC Guards, Hyderabad [- ]500 004, Telangana. 3Assessment Unit, lncome Tax Department,, National e-Assessment Centre,New Delhi, Room No. 401 ,Znd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003New Delhi, Room No. 401 ,Znd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 0034One CC to Sri A V A Siva Kartikeya, Advocate TOPUCI5One CC to Sri Sundari R Pisupati [(Sr ]SC for lncome Tax Dept) 6Two CD Copies5One CC to Sri Sundari R Pisupati [(Sr ]SC for lncome Tax Dept) 6Two CD CopiesTJGJPGJP HIGH COURT DATED:0810212024 ORDER WP.No.3149 of [2024] ALLOWTNG THE WITHOUT COSTS. @ [c"tu]Gbv ,4'_jRrrE S 14 /6'c214Ai?024zaoIe.lpAiCHEO