Wp/3266/2024 Of Ms. Vijaya Lakshmi Koneru v. The Income Tax Officer - Ward 11(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANOTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:3266 OF 2L24 Between: Ms. Vijaya Lakshmi Koneru, D/o. Jaggaiah Venigalla, Aged about 60 [years,]Occ. Housewife, H.No.:A Block, 305, Bhavyas Anandam [Apartment,]Nizampet Road, Hyderabad - 500 072, [Ranga Reddy District, Telangana.] ...PETITIONER AND 1The lncome Tax Officer - Ward [11(1), Hyderabad, Signature Towers,]Opp. Botanical Gardens, Kondapur, [Hyderabad ][- ][500 ][084.]Opp. Botanical Gardens, Kondapur, [Hyderabad ][- ][500 ][084.] 2The Principal Commissioner of lncome [Tax - 2, Hyderabad, Signature]Towers, Opp. Botanical Gardens, Kondapur, [Hyderabad ][- ][5O0 ][084.]Towers, Opp. Botanical Gardens, Kondapur, [Hyderabad ][- ][5O0 ][084.] 3. Assessment Unit, lncome Tax Department, [National e-Assessment Center,]New Delhi, Room No. 401, 2"o Floor, E-Ramp, Jawaharlal [Nehru Stadium,]New Delhi - 110 0O3New Delhi, Room No. 401, 2"o Floor, E-Ramp, Jawaharlal [Nehru Stadium,]New Delhi - 110 0O3 ...RESPONDENTS Petition under Article 226 of the Constitution of India [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 order [passed ]by the 1't Respondent, u/s 148A(d) ofthelncome Tax Act, 1961 , daled 2210412022, bearing DIN and Notice No.ITBA/AST/F/148 N2O22-2311O42825909( 1), {or the Assessment Year 2018 - 19,and b. the Rotice issued by the 1't Respondent, uis 148 of the lncome Tax Act,1961, dated 2210412022, bearing DIN and Notice No. ITBAJAST/S 1148_112022-23t1}42826g65(1), for the Assessment Year 2018 - 19, as arbitrary, illegal, bad inlaw, void-ab-initio, violative of the [principles ]of natural [justice ]apart from beingviolative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interestsof [justice.] IA NO: 1 OF 2024 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 notice issued u/s148 of the lncome Tax Act, 1961, dated 2210412022, bearing DIN and Notice No.l TBA/AST/S/148_1/2022-2311042826965(1), for the Assessmenr [year ]2O1B - 19,pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA counset for the Responaer,ts?fv PRASAD (Sr. SC FoR INcoME TAx) The Court made the following: ORDER i THE HONOT'RABLE SRI WSTICE P.SAM KOSITYANDTHE HONOURABLE SRI WSTICE N.TUKARAMJI WRIT PETITION No.3266 OF 2024 ORDER: (per Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been frled by the petitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: "...to issue a Writ of Mandamus or any other appropiate Wit Order or Direction declaring tle orderpassed bg the 7.t respondent, u/s 148A(d) of theIname Tax Act, 1961, dated 22.04.2022, beaing DINand Notice iYo: ITBA/AST/F/ 148A/2022-23/ 1042825909(1), for fhe assessment Aear 2O18-19;& the notice issued bg the 7st respondent, u/s 148 oftLe Income Tax Act, 1961, dated 22.04.2022, beaingDIN and Notice No: ITBA/AST/S/ 148_1/2022-23/ 1042826965(1), for the assessment Aear 2O18-19;as arbitrary, illegal, bad. in lant uoid-ab-initio, uiolatiue', of tLe principLes of natural justice apart from beinguiolatiue of Articles 14, 19(1 and 265 of tle)(g) Corstitution of India & Sec. 148A of the Income Tax Act,1961, and consequentlg set aside tle same in tletnterests of justie; and pass such other orders a.s thisHon'ble Court m.ag deem fit and proper". 2. One of the contentions that the petitioner has raised 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which czune into effect from01.O4.2O2I, the respondents, while proceeding underSection 148 of the Act, were required to issue notice under Section 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. 3. Whereas, learned counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in WP.No.25903 of 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of sajd batch of writ petitions, had taken note of \\ PSK,J & NTR,J the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. TLE preliminary objection raised bg the petitioneris sustained and" all these urit petitions stands allouedon this uery [jurisdictionol ]issue. Sine the impugnednotices and orders are getting quashed on the point ofjurisdiction, u)e ane not inclined to proceed furtter anddecide tle other issues raised by the petilioner uhichstands reserued to be roised and contended in an"ap p rop riate p ro ceeding s. '38. Since tLe Hon'ble Supreme Court lnd, in the caseof Ashish Agarutal, supra, as a one-time measureexercbing the pouers under Article 1a2 of theConstitution of India, permitted the Reuenue to proceed.under the substituted provisions, and this Courtallouing tFe petitions onlg on the procedural Jlaw, theright confened on the Reuenue would remain reseruedto proceed furtLer if they so utant from the stage of theorder of tle Supreme Court in th.e case of AshishAganaal, supra." 6. In view of the szune, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable. 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand resered as is PSI(,J & /v:r&JW.P.No.3266 o;f 2O24 envisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/-V. HARI PRASADASSISTANTREGISTRASECTIOOFFICERASSISTANTREGISTRASECTIOOFFICER //TRUE COPY// To, IThe lncome Tax tsotanicat Gardens, Officer Kondapur, - Ward. ttvcjeiiojJ : 11( 1), Hyderabad, sdo'-oai*' Signature -*'Towers, Opp. 22Assessment towers, r ne Hnncrpat opp. Unit, lncome Commissioner Botanicat Garrtens, Ta)of lricome.Tax Koniailr, _ Hi;##l"soo Z, iyaieraOaO, Signatureog+NswSSi;i.TStlili"fr:,,ii;,fi [33ru:A:#i",H,"#ii,'"1i,.31s.,tH:,]NswSSi;i.TStlili"fr:,,ii;,fi [33ru:A:#i",H,"#ii,'"1i,.31s.,tH:,] 45one 9n" 99 cc ro !o Sri J ^SJi V prasad (Sr. [Sivakartikeya, ]Advocate IOpUCI6Two CD Copiessc'fo; tn;;;i"a,rj'r5E,ucr5one 9n" 99 cc ro !o Sri J ^SJi V prasad (Sr. [Sivakartikeya, ]Advocate IOpUCI6Two CD Copiessc'fo; tn;;;i"a,rj'r5E,ucr TJBS $BS $ HIGH COURT DATED:0810212024 ORDER WP.No.3266 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. @'**S..)-6v* 22Assessment towers, r ne Hnncrpat opp. Unit, lncome Commissioner Botanicat Garrtens, Ta)of lricome.Tax Koniailr, _ Hi;##l"soo Z, iyaieraOaO, Signatureog+NswSSi;i.TStlili"fr:,,ii;,fi [33ru:A:#i",H,"#ii,'"1i,.31s.,tH:,]NswSSi;i.TStlili"fr:,,ii;,fi [33ru:A:#i",H,"#ii,'"1i,.31s.,tH:,] 45one 9n" 99 cc ro !o Sri J ^SJi V prasad (Sr. [Sivakartikeya, ]Advocate IOpUCI6Two CD Copiessc'fo; tn;;;i"a,rj'r5E,ucr5one 9n" 99 cc ro !o Sri J ^SJi V prasad (Sr. [Sivakartikeya, ]Advocate IOpUCI6Two CD Copiessc'fo; tn;;;i"a,rj'r5E,ucr TJBS $BS $ HIGH COURT DATED:0810212024 ORDER WP.No.3266 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. @'**S..)-6v* (.- -. 1 tr.i l,t)2 0 tL/,R 2024I* i:r .s;: . , ,1