Wp/3282/2024 Of Sree Vani Sanku v. The Income Tax Officer

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 KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3282 OF 2024 Between: Sree Vani Sanku, Wo Sanku Krishna aged about 67 years, Occ:Homemaker, R/o. MIG-ll BLOCK-9 FLAT-2, Baghlingampally, Hyderabad50004, Telangana, lndia PAN Assessment Year 2016-17 ...PETITIONER AND 1. The lncome Tax Officer, Ward-4(1), Hyderabad Telangana State.2. The Principal Chief Commissioner of lncome Tax, Telangana and A.P,Hyderabad. lT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Telangana.2. The Principal Chief Commissioner of lncome Tax, Telangana and A.P,Hyderabad. lT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001 4. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 5. The Union of lndia, Represented by its Secretary to Government, Departmentof Revenue, Ministry of Finance, New Delhi [- ]110 001of Revenue, Ministry of Finance, New Delhi [- ]110 001 ...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, orDrrection, declaring the order passed by the lncome [Tax Authorities ][(National]Faceless E-Assessment Centre completed the [assessment ] [147 ][rlw ][Section]144-B of the lncome Tax Act, 1961 vide DIN and [Notice No.dated ][221O912023 ][in]ITBA/AST/S/14712023 - 2411059192765(1 for the [assessment ][year ][2016-17]) determinrng the total income of Rs.61 ,10,733^. [issued by ][Jurisdictional Assessing]officer, ward-4(1), Hyderabad instead of [Faceless Assessing ][officer, ][as ][arbitrary,]illegal, bad in law, without [jurisdiction, void-ab-initio, violative ][of ][the ][principles ][of] natural justice apart frcm being violative of Articles 14, 19(1)(g) and 265 of theConstitution of lndia and Sec. 148A of the lncome Tax Act, 1961, andconsequently 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 inthe affidavit.filed in support of the petition, the High court may be pleased tosuspend the order Under section 147 rlw 144-B of the lncome Tax Act, 1961 videDIN and Notice No.dated 22logt2o23 in trBA/AST/s t14il2o23- 24t1osg1g276s(1)under order and Demand notice u/s 156 of the lncome Tax act 1961, vide DIN andNotice No. lrBA/AST/s/l56r2o23-24t1os9192r84(1) Dt: 2911212023 for theassessment year 2016-17 notice Under section 14s A(d) Dt: 27to3t2023 in.l48 |rBA/AST/F/148At2022-23t1o5i358465 (1) and notice issued u/s Dt.2710312023 in lrBA/AST/s1148 1tzo22-23t1os1418s17(i) for the AssessmenrYeat 2016-17 issued by Jurisdictionar Assessing officer, ward-4(1), Hyderabadinstead of Faceless Assessing officer, pending disposal of the above wrlt petition. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for the Respondent Nos.1 & 2: SRI J.V.PRASAD, Sr. SC FOR INCOMETAXTAXCounsel for the Respondent Nos.3 TO 5: SRt GADI PRAVEEN KUMAR, Dy.SOLICITOR GENERAL OF INDIASOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIfiANDTHE HONOURABLE SRI JUSTICE N.TI,XARAII,IJI WRIT PETITION No.3282 OF 2o24 ORDER: (per Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by thepetitioner under Article 226 of tJle Constitution of Indiaseeking for the following reliefi ". . .to issue a Wit of Mandamus or ang other Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for the Respondent Nos.1 & 2: SRI J.V.PRASAD, Sr. SC FOR INCOMETAXTAXCounsel for the Respondent Nos.3 TO 5: SRt GADI PRAVEEN KUMAR, Dy.SOLICITOR GENERAL OF INDIASOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIfiANDTHE HONOURABLE SRI JUSTICE N.TI,XARAII,IJI WRIT PETITION No.3282 OF 2o24 ORDER: (per Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by thepetitioner under Article 226 of tJle Constitution of Indiaseeking for the following reliefi ". . .to issue a Wit of Mandamus or ang other appropiate Wit Order or Direction declaing tle orderpassed bg the Income Tax Authoities (NationalFaceless E-Assessmenf Centre ampleted theassessmen, U/s 147 r/u Section 144-8 of tLe IncomeTax Act, 1961, uide DIN & Notice No. dated 22.09.2023in ITBA/ AST/ S/ 147/2023-24/ 1059192765(1), for theassessment gear 2016-17 determinirLg the total incomeof Rs.61,1O,733/- issued bg Jurisdictional AssessingOfficer, Ward-4(1) Hgderabad instead of FacelessAssessing Officer, as arbitrary, tllegal, bad in law,without juisdiction, uoi.d-ab-initio, uiolatiue of thepinciples oJ natural justice aport from being uiolatiue ofArticles la, 19(1)(9) and 265 of the Constitution of India& Sec. 148A of tLe Income Tax Act, 1961, andconsequentlg set aside the same in tLe interests ofjustice; and pass such otLer orders as thi.s Hon'bleCourt mag deemfit and proper". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which carne into effect fromOI.O4.2O2l the resnondents, while proceeding under Section 148 of the Act, were required to issue notice underSection l48A 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 Jurisdictiona-l Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.2S903 of 2022 ebatch, dated 14.O9.2023 wherein this Court disposed of [.r_tre]batch of writ petitions to the limited extent. Whereas, learned counsel for the petitioner 4. On the other hand, the other hand, other hand, hand, Iearned Standing Counsel Counsel for thetherespondent-Department does not d.ispute 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 w.hich the petitioner has raised in the writpetition. On the other hand, the other hand, other hand, hand, Iearned Standing Counsel Counsel for thethe 5. So far as this contention of the learned counsel far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel forthe respondent-Department is concerned, this Bench, while So far as this contention of the learned counsel far as this contention of the learned counsel as this contention of the learned counsel this contention of the learned counsel contention of the learned counsel of the learned counsel learned counsel for disposing of said batch of [writ ][petitions, had ][taken note ][of] the same at paragraph [Nos.37 ][& ][38 ][which ][a-re ][reproduced] herein under: ':37. TtLe preliminary [objection ][raised bg ][tle ptitioner]is sustaiied and oll tlese tuit [petitions stands ][alloued]on this uery iurisdictional [issue- ][Since ][the ][impugned]notices and ord'ers [are getting ][qtashed ][on ][tle ][point ][of]juisd.iction, u)e are not inclined to [proceed ]further [and]decide tLe other issues [raised ][by tlw ][petitioner ][uhich]stand.s reserued to be [raised ][and ][contended ][in ][an]ap p ropiate [p ]roceeding [s. ]["] disposing of said batch of [writ ][petitions, had ][taken note ][of] the same at paragraph [Nos.37 ][& ][38 ][which ][a-re ][reproduced] herein under: ':37. TtLe preliminary [objection ][raised bg ][tle ptitioner]is sustaiied and oll tlese tuit [petitions stands ][alloued]on this uery iurisdictional [issue- ][Since ][the ][impugned]notices and ord'ers [are getting ][qtashed ][on ][tle ][point ][of]juisd.iction, u)e are not inclined to [proceed ]further [and]decide tLe other issues [raised ][by tlw ][petitioner ][uhich]stand.s reserued to be [raised ][and ][contended ][in ][an]ap p ropiate [p ]roceeding [s. ]["] "38. Since tle Hon'ble [Supreme ][Court ][lwd, ][in ][tLte ][case]of Ashish Aga [ru.tol, ][supra, ][as ][a ][one-time ][meosure]ixercising the pouers under [Article ][142 ][of ][the]Constitrtiion of India, [permitted ][the Reuenue ][to ][proceed]under the substituted [proui.sions, ][and ][this ][Court]allouing the petitions [onlg on ][the ][procedural ]flottt, [the]ight confened on the [Reuenue ][utould remain ][resented]ti proceia Turtter [if ][theg ][so ][want ]from [the stage of ][the]orier of tie Supreme [Court ][in ][ttte ][case ][of ][Ashish]Agantal, supra." 6. In view of the same, [we ][are inclined ][to ][allow ][the]present writ petition also [on ][similar ][terms. ][Accordingly, ][the]present Writ 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]un-amended [provision ][which is ][otherwise ][not ][sustainable'] \ PSr(,J & JyrR,J 7 . As has been held by this Bench in the a-foresaid batchmatters, the rights of the parties would stald reserved as isenvisaged 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/. G. SIREESHAASSISTANTYSTRARSECTION OFFICER //TRUE COPY// To 1 . The lncome [Tax Officer, ][Ward-4(1 ][) ][Hyderabld ][Telanoana State']2. The Principal [Chiet ][cortnilionliti ][iiio'" ][i'*' ][relSngana ][9!g ][Al']' il;;;ij;5. lr-i;;eii' nC c,i'os, It/lasab rank' Hvderabad 500 [028']Telanqana.2. The Principal [Chiet ][cortnilionliti ][iiio'" ][i'*' ][relSngana ][9!g ][Al']' il;;;ij;5. lr-i;;eii' nC c,i'os, It/lasab rank' Hvderabad 500 [028']Telanqana. Telanqana.3. fi;'iHffian, [Central ][Board ][of ][Direct ][Taxes' ][Department of Revenue']" rviii'i.i.v di'ri"i""", Gor;;";t of india, Secretariat Buildings, [New ][Delhi ][-]110 001001" rviii'i.i.v di'ri"i""", Gor;;";t of india, Secretariat Buildings, [New ][Delhi ][-]110 001001 110 001001+. in6 Niiionul [Faceless Assessmenl ][Center' ][lncome Tax Department' New]Delhi.Delhi.S. -' fn'"'5""t"trry [to Government, ][Union-o-f ][lndia' ][Department of Revenue']Ministrv of Finance, New Delhi - 110 001110 001[[ucl]]Ministrv of Finance, New Delhi - 110 001110 001[[ucl]] Ministrv of Finance, New Delhi - 110 001110 0016. il;"db i;'s iiI'i [tlAN ] [i ][Ru ][Cnntrn ][ru ][va ][Kqlry\.Br{dvoqqtg.tp^f ][[ucl]];. il; cc i" [5nr J.v.PRASAb ][Sr ] [FoR ]LNCgy.q [rAX ][IoPUCI]6: 5;; d6 i;siii [6nbr pnlilEer.r (uNann Dv ][SolrcrroR ] [oF]tNDIA [oPUC]Two CD CoPies;. il; cc i" [5nr J.v.PRASAb ][Sr ] [FoR ]LNCgy.q [rAX ][IoPUCI]6: 5;; d6 i;siii [6nbr pnlilEer.r (uNann Dv ][SolrcrroR ] [oF]tNDIA [oPUC]Two CD CoPies _9.PSK.oCJP HIGH COURT DATED:0810212024 ORDERWP.No.3282 ot 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. \\s\&q.k"v It\ES AT T€(7J,l02Ioo1 I [llAfl]iIDEsPAlC[c0]