Wp/32189/2023 Of Sri Jayanth Chandramouli Paranji v. The Income Tax Officer

\ HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF NOVEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 32189 OF 2023 Between: Sri Jayanth Chandramouli Paranji, S/o. Late Sri Chandramouli Paranji, T-2Prasanth Nilayam, Jubilee Hills, Hyderabad - 500033. ...PETITIONER AND 1The lncome Tax Officer, Ward - 14(1),I.T. Guards, A.C. Guards, Masabtank,Hyderabad - 500004.Hyderabad - 500004. Assessment Unit, National Faceless Assessment Centre, Income TaxDepartment, Ministry of Finance, Room No.401, 2"d Floot, E-Ramp,Jawaharlal Nehru Stadium, Delhi.Department, Ministry of Finance, Room No.401, 2"d Floot, E-Ramp,Jawaharlal Nehru Stadium, Delhi. ...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 pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by Respondent u/s.'148A(d) of the Act,dt.221o412022 with DIN and Notice No.ITBA/AST/F1148A12022-2311042824883(1)and the notice dated 22.04.2022 issued [under ]section 148 of the Act [with ]DIN andNotice No.ITBA/AST/S/1 48 1 12022-231 [1 ]042824942(1 ) for the assessment [year]2015-16, as being illegal, arbitrary and [passed ]in [gross ]violation of [principles ][of]natural [justice ]without application of mind, and consequently set aside the same. 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 tosuspend the operation of the notice issued by the Respondent u/s.14g of the Act,dt-221o412022 for the assessment year 2o1s-16 with DIN and NoticeNo.lrBA/ASTis1148 -112o22-23t1o42824942(j) and ail consequentiat proceedingsthereto.. Counsel for the Petitioner: SRt A V RAGHU RAM counsel for the Respond"nt"Sf eRASAD (sc FoR lNcoME TAx) The Court made the following: ORDER ( \ .'/ [..] THE HONOURABLE SRI JUSTICE [P.SAIVI ] AND THE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION No.32189 OF 2o23 ORDER: (per Hon'bLe Si Justice P.SAM [KOSHY)] When the matter is taken up for hearing [today, ][it ][has ][been]informed by the parties that an identical [Writ ][Petition ][i.e.,]W.P.No.3O153 of 2023 has already been [allowed ][and ][disposed ][of]uide 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 ][this Writ ][Petition]in terms of the order passed in [W.P.No.3Ol53 of ][2023 ][decided ][on]30.1O.2023 on similar terms. 3. As a sequel, miscellaneous applications [pending ][if ][any ][in ][this]Writ Petition, shall stand closed. No order as [to ][costs.] SD/. K. VENKAIAHASSISTANT REGISTRAR"J/SECTION OFFICER //TRUE COPY// To, 1. The lncome Tax Officer, [Ward ][- ]['14(1), ][l.T. Guards' A.C. Guards, ][Masabtank,]Hyderabad - 500004. 2. A6sessment Unit, National [Faceless ][Assessment Centre, lncome Tax]Department, Ministry of Finance, [Room ][No.401, 2nd Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, [Delhi.] 3. One CC to Sri A V Raghu [Ram, ][Advocate ]tOPU-Cl 4. One CC to Sri J V Prasad [(SC ][for lncome ][Tax) ] 5. Two CD Copies TJ GJP b (Along with the Order Copy dt:30.10.2023,in [W.P.No.30'153 ][of ][2O231] .'r.*f HIGH DATED:2211112023 ORDER WP.No.32189 [of ][2023] ALLOWING WITHOUT [COSTS.] rH [r4,]I)3 u+ JAN 2024c)**{-spp.TcH[gO] Li1 /.,/ TIIE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUS?ICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of 2o.23 ORDER:per fro n'ble Sn Justice p.SAM KOSHIf) 3. One CC to Sri A V Raghu [Ram, ][Advocate ]tOPU-Cl 4. One CC to Sri J V Prasad [(SC ][for lncome ][Tax) ] 5. Two CD Copies TJ GJP b (Along with the Order Copy dt:30.10.2023,in [W.P.No.30'153 ][of ][2O231] .'r.*f HIGH DATED:2211112023 ORDER WP.No.32189 [of ][2023] ALLOWING WITHOUT [COSTS.] rH [r4,]I)3 u+ JAN 2024c)**{-spp.TcH[gO] Li1 /.,/ TIIE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUS?ICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of 2o.23 ORDER:per fro n'ble Sn Justice p.SAM KOSHIf) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. B. Sapna Reddy, learned 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 i4gA(d) of the IncomeTax Act, 1961 (hereinafter referred to as "the Act") dated 25.04.2022for the Assessment Year 2ola-79. 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 O1.04.2021,. the respondents whileproceeding under Section 148 of the Act were required to issue noticeunder Section 148A and provide an opportunit5r 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 Oflicer. In respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ petltrons decided by this very Bench on 14.og.2023 videW.P.No.259O3 ot 2022 and batch to the limited extent 4. Learnedcounsel for the Department wouldnot dispute ofhaving decidedthe said objection in the aforesaidbatch matters.However, learned counsel submits that apart fromthe aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition 5. So faras this contention of the learned counsel for theDepartmentis concerned, thisBench,while disposing ofW.P.No.25903of 2O22 and batchhad takennote of the same inparagraph Nos.37 & 3g which is reproduced herein under: ?.r., .rhi [preliminar5r ][objection ]raised by the pelitioner isj",T5:T,:#lt'Slif '".:J:",fl:': [g"ns ][stand ][s" ][arroT ][led;;';;;" ]"",vgettine.olashJJn-";'ffi ff j#i":?"'rl":1:T:"*1:j:,.,;:.T;proceed petrlroner further which srands and decide the reservecr to .other u. i"",_,.1'"."i".#',i, ,,.r.appropriate proceed ings. "..i"J-ri].oi,,.Jni.L ,., u., 3g' since the Hon'b-le Agarwal, under Articli: supra, t42 as a of on._time the supreme _.""r;;;*;;;;ing court had, in the case of the powersAshishRevenue to proceed c.""tii"tir"- "iiia-irl, ,p,.TJi",on". p..-,tt.a tn.further co Court erred altowing if they on so the rhe *art, peritions Revenue -._unde. f.o__ thJ only on the [d;-";;",;;;;a ]would .._ai., p.;";;;;l .."._"a flaw, to and rhe righrproceedthisCourt in the case of Ashish Ac;;i:;;;." "**ifih: ".*, "..#".,,n. [.]Supreme 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 ttre 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. 3 As 'tras been held by this Bench in the aforesaid batch matters, theright of the respondents wouid stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as ro costs.right of the respondents wouid stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as ro costs. 7. Consequently, miscellaneous petitions pending, if any, shallstand ciosed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 3O.1O.2O23aqs (I II