Wp/31900/2023 Of Swarnalata Kurra v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) SATURDAY, THE EIGHTEENTH DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREETWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRIJUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOs.31900 AND 31906 0F 2023 WRIT PETITION No.31900 0F 2023: Between: SwarnqLata Kurra, PAN. 7-1-168/NG20S, 2nd Floor Nilagiri Block,Aditya Enclave, Ameerpet, Hyderabad, T.S.-500036Aditya Enclave, Ameerpet, Hyderabad, T.S.-500036 ...PETITIONER AND '1. lncome Tax Officer, Ward 6(1), lncome Tax Towers, Masab Tank, Hyderabad,Telangana - 500004Telangana - 500004 2. The_ Principal Commissioner of Income Tax-|, lncome Tax Towers, MasabTank, Hyderabad, Telangana - 500004Tank, Hyderabad, Telangana - 500004 ...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 topleased to lssue a Writ, Order or Direction more particularly one in the nature ofWrit of Mandamus, declaring the action of the Respondent No. 1 inissuing the Notice dated 24-05-2022 u/s 1484 (b) and Notice u/s 148daled 26-07 -2022 calling for the return of income for AY. 2015-16 asarbitrary, illegal, and without jurisdiction;Writ of Mandamus, declaring the action of the Respondent No. 1 inissuing the Notice dated 24-05-2022 u/s 1484 (b) and Notice u/s 148daled 26-07 -2022 calling for the return of income for AY. 2015-16 asarbitrary, illegal, and without jurisdiction; To set aside the notice issued by Respondent No. ['1 ]u/s 148 of thelncome Tax Act, ['196'1 ]dated 26-07 -2022 calling for the return of incomeof the Petitioner for AY. 2015-'l6and consequent proceedings includingthe Assessment Order [passed ]uls 144 rlw 147 of the lncome tax Act,'1 961 dated 24-05-2023 as lacking in jurisdiction in terms of theamendment in the Act and [procedure ]laid down in the Finance Act2o21which mandates the authorities to initiate proceedings pertaining toreassessment u/s [1 ]48 and issuance of notice u/s 148A(b) of the Act in afaceless manner through automated allocation, as is provided u/s 1448of the Act rather than being, [proceeded ]by the Jurisdictional AssessingOfficer under the lncome Tax Act. 1961 [.]lncome Tax Act, ['196'1 ]dated 26-07 -2022 calling for the return of incomeof the Petitioner for AY. 2015-'l6and consequent proceedings includingthe Assessment Order [passed ]uls 144 rlw 147 of the lncome tax Act,'1 961 dated 24-05-2023 as lacking in jurisdiction in terms of theamendment in the Act and [procedure ]laid down in the Finance Act2o21which mandates the authorities to initiate proceedings pertaining toreassessment u/s [1 ]48 and issuance of notice u/s 148A(b) of the Act in afaceless manner through automated allocation, as is provided u/s 1448of the Act rather than being, [proceeded ]by the Jurisdictional AssessingOfficer under the lncome Tax Act. 1961 [.] Between: WRIT PETITION NO: 31906 OF 2023 Tangirla Sivacharan, s/o. Mr. Ralaram Babu, Aged: 41 [years, ]PAN: A32 1st Floor, Venture 02 SBH Colony, L.B Nagar, Hyderabad, 500074. ...PETITIONER AND 1lncome Tax Officer, Ward 9(1), lncome Tax Towers, Masab Tank, Hyderabad,Telangana - 500004Telangana - 500004 2The Principal Commissioner of lncome Tax-|, lncome Tax Towers, MasabTank, Hyderabad, Telangana [- ]500004Tank, Hyderabad, Telangana [- ]500004 ...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. Between: WRIT PETITION NO: 31906 OF 2023 Tangirla Sivacharan, s/o. Mr. Ralaram Babu, Aged: 41 [years, ]PAN: A32 1st Floor, Venture 02 SBH Colony, L.B Nagar, Hyderabad, 500074. ...PETITIONER AND 1lncome Tax Officer, Ward 9(1), lncome Tax Towers, Masab Tank, Hyderabad,Telangana - 500004Telangana - 500004 2The Principal Commissioner of lncome Tax-|, lncome Tax Towers, MasabTank, Hyderabad, Telangana [- ]500004Tank, Hyderabad, Telangana [- ]500004 ...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. lssue a Writ, Order or Direction more [particularly, ]one, in the nature ofWrit of Mandamus, declaring the order [passed ]by the Respondent No.1in issuing the Notice dated 25-03-2023 u/s 148A(d) and notice issuedby the Respondent No.'1 under Section 148 of tlre Income Tax Act, 1961dated 25-03-2023 as illegal, arbitrary, bad in [law, void ]ab [initio, ][violative]Writ of Mandamus, declaring the order [passed ]by the Respondent No.1in issuing the Notice dated 25-03-2023 u/s 148A(d) and notice issuedby the Respondent No.'1 under Section 148 of tlre Income Tax Act, 1961dated 25-03-2023 as illegal, arbitrary, bad in [law, void ]ab [initio, ][violative] of the principles of natural [justice ]and being violative of Articles 14,19and 265 of the Constitution of lndia and consequently; ISet aside the notice issued by Respondent No.1 under Section 14BA(d)and Section 148 of the lncome Tax Act, 1961 dated 25-03-2023 callingfor the return of income of the Petitioner for AY. 2016-17 and anyconsequent proceedings as lacking in [jurisdiction.]and Section 148 of the lncome Tax Act, 1961 dated 25-03-2023 callingfor the return of income of the Petitioner for AY. 2016-17 and anyconsequent proceedings as lacking in [jurisdiction.] Counsel for the Petitioner in both the Writ Petitions: SRI P. SOMA SHEKAR REODY Counsel for the Respondents in both the Writ [Petitions:]M/s. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER THE [T{ON'BLE ] [P.SAM ] AND THE HON'BLE [N.TUKARAMJI]WRIT PETITION [Nos.31900 ][and ][31906 ][of ][2023] COMMO[N][ ORDER][ (per ][lktn'ble ][Sri ][Justice ][P.SAM KOSHY)] When [these ][matter are ][taken ][up ][for ][hearing ][today, ][it ][has ][been]informed by [the ][parties ][that ][an ][identical ][writ ][petition ][i.e.,]W.P.no.30l53 [of ][2023 ][has ][already ][been ][allowed ][and ][disposed ][of ][vide]order dated [30.10.2023] 2. In view [of ][the ][fact ][that the ][identical matter has already ][been] allowed by [this ][Court, ][we ][are inclined ][to ][allow ][these ][writ ][petitions]also, in terms [of ][the ][ordel ][passed ][in ][W.P.No.30l ][53 ][of ][2023 ][decided on]30.10.2023 [on ][similar ][terms] 3. As a sequel, [miscellancous applications ][pending ][if ][any ][in ][these] writ petitions, [shall ][stand closed. ][No ][order ][as ][to ][costs.] SD/- N.RAJAGOPALASSISTANT REGISTRAR-;4'SECTION OFFICER //TRUE COPYII To, '1 . The lncome Tax Officer, Ward 6(1), lncome Tax Towers, Masab TankHyderabad, Telangana - 500004Hyderabad, Telangana - 500004 2. The Principal Commissioner of lncome Tax-l, lncome Tax Towers, MasabTank, Hyderabad, Telangana - 500004Tank, Hyderabad, Telangana - 5000043. The lncome Tax Officer, Ward 9(i ), lncome Tax Towers, Masab TankHyderabad, Telangana - 500004Hyderabad, Telangana - 5000044. One CC to SRI P. SOMA SHEKAR REDDY, Advocate 5. One CC to M/s. BOKARO SAPNA REDDY, Jr. S.C. for tncome Tax [OpUC]6. Two CD CopiesAlong with a copy of the Order dated 30 ['10.2023 ]in W.p.No.30153 of 20236. Two CD CopiesAlong with a copy of the Order dated 30 ['10.2023 ]in W.p.No.30153 of 2023 \il*\N< HIGH COURT DATED:18111120231[gE ] 6'5 [0E[ ]208oi3 [1].r\**rGoEs t, 1T c'i COMMON ORDER W.P.NOs.31900 AND 31906 OF 2023 2. The Principal Commissioner of lncome Tax-l, lncome Tax Towers, MasabTank, Hyderabad, Telangana - 500004Tank, Hyderabad, Telangana - 5000043. The lncome Tax Officer, Ward 9(i ), lncome Tax Towers, Masab TankHyderabad, Telangana - 500004Hyderabad, Telangana - 5000044. One CC to SRI P. SOMA SHEKAR REDDY, Advocate 5. One CC to M/s. BOKARO SAPNA REDDY, Jr. S.C. for tncome Tax [OpUC]6. Two CD CopiesAlong with a copy of the Order dated 30 ['10.2023 ]in W.p.No.30153 of 20236. Two CD CopiesAlong with a copy of the Order dated 30 ['10.2023 ]in W.p.No.30153 of 2023 \il*\N< HIGH COURT DATED:18111120231[gE ] 6'5 [0E[ ]208oi3 [1].r\**rGoEs t, 1T c'i COMMON ORDER W.P.NOs.31900 AND 31906 OF 2023 ALLOWING THE WRIT PETITIONSWITHOUT COSTS