Wp/33269/2023 Of Mr. Srinivas Reddy Mudiganti v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE EIGHTH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WR|T PETITION NO: 33269 OF 2023 Between: Mr. Srinivas Reddy lvludiganti, S/o [vlr. Venkat Reddy tr4udiganti, aged 55 years, Occ; [Agriculturist, H.No.8-78/1, Gattubuthkur, Gangadhara Mandal, Karimnagar District ][-]5O5 445, Telangana. .....PETITIONER AND 1 . The Assistant Commissioner of lncome Tax, Circle 1 , Karimnagar, lncomeTax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001 ,Telangana.Tax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001 ,Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.. 922,gth Floor, 'B'Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.. 922,gth Floor, 'B'Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. .....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 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) ofthe lncome Tax Act, 1961, dated 05-04-2022, bearing DIN and Notice No.ITBA/AST/F/148A12022-2311042524291(1), for the Assessment Year 2015 - 16and b. the notice issued by the 1't Respondent, uls 148 of the lncome Tax Act,1961, dated 06-04-2022, bearing DIN and Notice No. ITBA/AST/Si148_112022' 2311042587293( 1 ), for the Assessment Year 2015 - 16 as arbitrary, illegal, bad inlaw, void-ab-initio, violative of the principles of natural [justice, ]apart from beingviolative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec1484 of the lncome Tax Act, 1 961 , and to consequently set aside the same inthe interests of [justice.] |.A.NO:1 OF 2023 Petition Under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay all further proceedings, including any recovery, pursuant to the notice issuedby the 1"t Respondent, u/s 148 of the lncome Tax Act, 1961, dated 06.O4.2022,bearing DIN and Notice No.. ITBA/AST/S/148_112022- 2311042587293(1), for theAssessment Yeat 2O15 - 16, pending disposal of the above writ petition.stay all further proceedings, including any recovery, pursuant to the notice issuedby the 1"t Respondent, u/s 148 of the lncome Tax Act, 1961, dated 06.O4.2022,bearing DIN and Notice No.. ITBA/AST/S/148_112022- 2311042587293(1), for theAssessment Yeat 2O15 - 16, pending disposal of the above writ petition. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents : SRI J.V.PRASAD (SC FOR INCOME TAX)The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRT JUSTICE N.TUKARAMJI WRIT PETITION No.33269 OF 2023 ORDER (per Hon'ble Sn Jrrsticc P.SAM KOSHY) When the matter is taken up for hearing todal', it has be€ninformed by the parties that an identical Writ Petition i.e.,W.P.No.30153 of 2023 has already been allo'"r'ed and disposed ofuide order, dated 30. 10.2023.uide order, dated 30. 10.2023. 2. In view of the fact that the identical matter has already beenallowed by this Court, s'e are inclined to allorv this Writ Petitionin terms of the order passed in W.P.No.30153 ol 2023 decided on30.1O.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in thisWrit Petition, shall stand closed. No order as to costs. THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRT JUSTICE N.TUKARAMJI WRIT PETITION No.33269 OF 2023 ORDER (per Hon'ble Sn Jrrsticc P.SAM KOSHY) When the matter is taken up for hearing todal', it has be€ninformed by the parties that an identical Writ Petition i.e.,W.P.No.30153 of 2023 has already been allo'"r'ed and disposed ofuide order, dated 30. 10.2023.uide order, dated 30. 10.2023. 2. In view of the fact that the identical matter has already beenallowed by this Court, s'e are inclined to allorv this Writ Petitionin terms of the order passed in W.P.No.30153 ol 2023 decided on30.1O.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in thisWrit Petition, shall stand closed. No order as to costs. SD/- K. VENKAIAHASSISTANT REGISTh,AR //TRUE COPY// SECTION OFFICER To1. The Assistant Commissioner of lncome Tax, Circle 1, Karimnagar, lncomeTax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001,Telangana.1. The Assistant Commissioner of lncome Tax, Circle 1, Karimnagar, lncomeTax Office, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505 001,Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.. 922,9th Floor, ['B' ]Block, lT Towers, ['10-2-]3, A.C. Guards, Hyderabad - 500 004. Telangana. 3. The Assessment Unit, lncome Tax Department, National e-AssessmentCenter, New Delhi, Room No.. 40 1, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003,Center, New Delhi, Room No.. 40 1, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003, 4. One CC to Sri A.V.A.Siva Kartikeya, Advocate [OPUCI 5. One CC to Sri J.V.Prasad (SC FOR INCOME TAX) 6. Two CD Copies (Along with a copy of the order, dated 30-'10-2023, passed by thisCourt in WP.No.30153 of 2Q23 to this order) SAGJPPt- HIGH COURT DATED:0811212023 ORDER WP.No.33269 of 2023 ALLO\\'ING THE W.P\\/ITI{OTJ'f COS'TS. .d^g X,* 1HF-ST4 rc-(i)o0 5 JAN [202{]c)[z]\**Et)A.T THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No. 3O153 of 2O23 ORDER:1per rro n'ble Si JLLstice P-SAM KOSHY) 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 flled challenging the AssessmentOrder passed by respondent No.1 under section 14BA(d) of the IncomeTax Act, 196 I (hereinafter referred to as "the Act") dated 25.04 .2022for the Assessment Year 20 18- 19. 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 01.04.2O2 l, the respondents whileproceeding under Section 148 of the Act rvere required to issue noticeunder Section 148,4, and provide an opportunity 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 instalt case, reopening has been initiatedby the Juridictional Assessing Ofhcer. [n respect of the said objectionthat the petitioner had raised, he relied upon the recent batch of writ petitions decided by this very Bench on 14.Ot) .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. Learned counsel for the Department would not dispute ofhaving decided the said objection in the aforesaid batch matters.However, learned counsel submits that apart from the aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW. P.No.25903 of 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: petitions decided by this very Bench on 14.Ot) .2023 videW.P.No.259O3 of 2022 and batch to the limited extent. 4. Learned counsel for the Department would not dispute ofhaving decided the said objection in the aforesaid batch matters.However, learned counsel submits that apart from the aforesaidobjection, there have been other various objections also which thepetitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for theDepartment is concerned, this Bench, while disposing ofW. P.No.25903 of 2022 and batch had taken note of the same inparagraph Nos.37 & 38 which is reproduced herein under: ''37. Thc preliminary objection raised by the petiti()ner rssustained and all these writ petitions stands allowed on this verylurisdictional [issuc. ][Since ][the ][impugned notices and orders ][are]getting quashed on thc point ofjurisdiction, we are not inclined toproceed further and decide the other issues raised by thepetitioner which stands reserved to be raised and contended in nnappropriate proceedings." 38. Since the Hon'ble Supreme Court had, in the case ol AshishAganval, supra, as a one-time measure exercising the powersunder Article 142 of the Constitution of India, permitted theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on ttre procedural flaw. the rightconferred on the Revenue would remain reserved to procecdfurther if they so want from the stage of the order of the SupremcCourt in the case ofAshish Agarwal, supra. 6. [n view of the same, we are inclined to allow the present writpetition also on similar terms. Accordingly, the present Writ Petitionstands allowed on the 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. As has been held by this Bench in the aforesaid batch matters, theright of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs.7. Consequently, miscellaneous petitions pending, if any, shallstand closed. P.SAM KOSHY, J Dated: 30. 10.2O23aqs LAXMI NARAYANA ALISHETTY, J THE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of 2O23\par [the ][Hon'bLe ][Sri ][Justice ][P.SAM ][KOSHY)] aqs Dated: 30.10.2023