Wp/33436/2023 Of Mr. Narahari Angarekula v. The Assistant Commissioner Of Income Tax

[ [337e ]] IN THE HIGH COURT AT HYOERABAD(Special Original Jurisdiction) MONDAY, THE ELEVENTH TWO THOUSAND PRESENTTHE HONOURABLE SRI [P. ] ANDTHE HONOURABLE SRI [N. ] WRIT PETITI ON [NO: ][33436 OF 2023] Between: lVIr. Narahari Angarekula, [S/o ][Ntlr. ][A-Sayanna, aged ][69 ][ysjlrl,^Occ-,PY:h?=]H- ttto.- 4-70l8li, Venkateshwar [Colony, Armoor ][- ][503 ][224' ][Nizamabad] District, Telangana ...PETITIONER AND 1The Assistant Commissioner [of ][lncome Tax, Circle ][1, ][Nizamabad, lncome]fai Office, 6-2-15613, Subash [Nagar, Nizamabad - ][503 002, ][Telangana']fai Office, 6-2-15613, Subash [Nagar, Nizamabad - ][503 002, ][Telangana'] 2The Principal Commissioner [of ][lncome Tax ][- ][2, Hyderabad, ][l ][T Towers, ][10-2-]3, AC Guards, Hyderabad [- 500 004' Telangana.]3, AC Guards, Hyderabad [- 500 004' Telangana.]JAssessment Unit, lncome [Tax Department, National e-Assessment Centre']r.fe* b"ir'i, nooni ruo.- 4O1,2nd [Floor, E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 003.r.fe* b"ir'i, nooni ruo.- 4O1,2nd [Floor, E-Ramp, Jawaharlal Nehru ][Stadium,]New Delhi - 110 003. ...RESPONDENTS Petition under Article 226 of [lhe 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 ][or]Direction, declaring a. the [order passed ][by ][the ][1st ][Respondent, ][u/s ][14BA(d) ][of]the lncome [Tax ][Act, ]['1961, ][dated ][21 ][.O4.2O22, ][bearing ] [and ][Notice ][No ][-]ITBAJAST/F/148At2O22-23t1O428O4110(1), [for ][the ][Assessment Year ][2018 ][- ][19]andb.thenoticeissuedbythelStRespondent,u/sl4SofthelncomeTaxAct,.t961, dated 21.O4.2022, bearing DIN and Notice No.- ITBA/AST/S/148112022-23t10428042g5(1), [for the ][Assessment ][Year ][2018 ][. ][19 arbitrary, illegal, bad ][in]law, void-ab-initio, [violative ][of ][the ][principles ][of ][natural ][justice ][apart ][from ][being]violative of [Articles ][r ][4, ][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]interests of [justice.] lA NO: 1 OF 2023 Petition under Section 151 [cPC ][praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may be pleased ][to]stay all further [proceedings, including any recovery, pursuant ][to ][the ][notice ][issued]u/s 148 of the lncome [Tax ][Act, ][1961, dated ][21 ][.04.2022, bearing DIN ][and ][Notice]No.: |TBA/AST tst148-1t2O22-2311042804235(',l ), [for the Assessment Year ][20',l8 ][-]19, pending disposal of [the ][above ][Writ ][Petition;] Counsel for the Petitioner: [A.V.A' ] Counsel forthe Respondents: [Ms. ][SUNDARI R. PISUPATI] (Sr SC for lncome Tax DePt) The Court made the following: I l To, THE HON'BLE SRI [P.SAM KOSHY]AND TIIE HONOURABLE [JUSTICE N.TUKARAMJI] U/RIT PETITION No.33436 [of2023] ORDER: (per Hon'ble Sri Justice [P.SAM ][KOSHtf)] Today, when the matter is [taken ][up ][for ][hearing, ][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 ][.lO .2023 ][-] 2. In view of the fact [that ][the ][identical ][matter has ][already]been allowed by this Court, [this ][Writ ][Petition ][also ][stands]allowed in terms of [the ][order ][passed ][in ][W'P'No'3O153 of 2023]decided on 30. 10.2O23. {s [a sequel, miscellaneous ][applications pending, ][if ][any, ][in]this writ petition, [sha,ll ][stand ][closed. ][No ][order ][as ][to costs'] SD/. K.AMMAJIASSISTANTGI//TRUE COPY//SECTIOOFFICER U/RIT PETITION No.33436 [of2023] ORDER: (per Hon'ble Sri Justice [P.SAM ][KOSHtf)] Today, when the matter is [taken ][up ][for ][hearing, ][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 ][.lO .2023 ][-] 2. In view of the fact [that ][the ][identical ][matter has ][already]been allowed by this Court, [this ][Writ ][Petition ][also ][stands]allowed in terms of [the ][order ][passed ][in ][W'P'No'3O153 of 2023]decided on 30. 10.2O23. {s [a sequel, miscellaneous ][applications pending, ][if ][any, ][in]this writ petition, [sha,ll ][stand ][closed. ][No ][order ][as ][to costs'] SD/. K.AMMAJIASSISTANTGI//TRUE COPY//SECTIOOFFICER 1. The Assistant Commissioner [of ][lncome Tax, Circle ][1, ][Nizamatad' ][lncome]' i; iji'i;;, 6-2-iso/a, suuasrr Nagar, Nizamabad - 503 002, Telangana'. ^ ^2 i[; F;i;;;it [-commissioneiot ][tn"]o," rax ][- ][2. Hvderabad, ][l ][T'Towers' ][10-2-]3. AC Guards, [Hyderabad - ][500 ][004' Telangana']3 " X'.;'.#;;iil"it1 r"""." [rax ][Department,\ational ][e-Assessment Centre']nooni rlo.- qol'ind iloor, E-Ramp, Jawaharlal Nehru Stadium'itffiilii,i; New Delhi - 110 003.4. O;; cCio Snr [n"v-q. ][SIVA KARTIKEYA, Advocate ][IoPUCI]5. One CC to [Ms. ][suNDAiiii'pisupAiiidi ][stioiinior" rix ][Dept) ][[oPUC]]' i; iji'i;;, 6-2-iso/a, suuasrr Nagar, Nizamabad - 503 002, Telangana'. ^ ^2 i[; F;i;;;it [-commissioneiot ][tn"]o," rax ][- ][2. Hvderabad, ][l ][T'Towers' ][10-2-]3. AC Guards, [Hyderabad - ][500 ][004' Telangana']3 " X'.;'.#;;iil"it1 r"""." [rax ][Department,\ational ][e-Assessment Centre']nooni rlo.- qol'ind iloor, E-Ramp, Jawaharlal Nehru Stadium'itffiilii,i; New Delhi - 110 003.4. O;; cCio Snr [n"v-q. ][SIVA KARTIKEYA, Advocate ][IoPUCI]5. One CC to [Ms. ][suNDAiiii'pisupAiiidi ][stioiinior" rix ][Dept) ][[oPUC]] (Along with the order [copy dated ][30j02023 ][in ][W'P' ][No'30153 ][of ][2O231] b.Two CD CopiesBNGJ\ F HIGH COURT DATED:1111212023 ORDER WP.No.33436 of 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS rQ( .T $E ST4r4'Jco2 I JAN 2024a=**O6*sPAic.\\[Ft')] TrIE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No.3O153 of 2023 ORDER: (per Hctn'ltle S,i .,ILsrice P.Sl{]t' KOSIIy, Heard Mr. A.V.A. Siva Kartikeya, learned counsel for thepctitioner and Ms. B. Sapna Reddy, learned Junior Standing Counselfo,- Income Tax appearing for the respondents. Perused the entirere :ord. 2. The instant petition has been hled challenging the AssessmentO der passed by respondent No.1 under section 148A(d) of the IncomeTr x Act, 1961 (hereinafter referred to as "the Act") dated 25.04.2022fo,' the Assessment Year 2Ol8-79. 3- One of the contentions that the petitioner has raised in thepr 3sent writ petition is that under the amended provisions of the Actw rich came into effect frorn 01 .O4 .2021 , the respondents whilepr,rceeding under Section 148 of the Act were required to issue noticeur der Section 148A and provide an opportunity of hearing to theas sessee. As per the amended provision of law, the proceedings to bedt awn are also in a faceless manner. Whereas, it has been contendedbl the petitioner that in the instant case, reopening has been initiatedb1 the Juridictional Assessing Officer. In 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 'O9 ]'2023 [virle]W.P.No.25903 of 2022 and [batch ][to the ][limited ][extent.] 4. Learned counsel for the [Department ][would ][not ][dispute ][of]having decid.ed the said [objection ][in ][the ][aforesaid ][batch ][matte: ][s]However, learned counsel submits [that]apart from the aforese [id]objection, there have [been ][other ][various]otrjections also which [t:re]petitioner has raised [in ]the [writ ][petition.] learned counsel counsel for t.let.le petitions decided by this [very ][Bench ][on ][14 'O9 ]'2023 [virle]W.P.No.25903 of 2022 and [batch ][to the ][limited ][extent.] 4. Learned counsel for the [Department ][would ][not ][dispute ][of]having decid.ed the said [objection ][in ][the ][aforesaid ][batch ][matte: ][s]However, learned counsel submits [that]apart from the aforese [id]objection, there have [been ][other ][various]otrjections also which [t:re]petitioner has raised [in ]the [writ ][petition.] learned counsel counsel for t.let.le So far as this contention far as this contention contention [[of ]][[the]] 5. So far as this contention far as this contention contention [[of ]][[the]]learned counsel counsel for t.let.leDepartment1Sconcerned, thls Bench, [while ][disposing ][of]W.P.No.259O3 of 2022 and [batch had ][taken ][note ][of the ][same ][in]paragraph Nos.37 & 38 which [is ][reproduced ][herein under:] "37. The preliminary objection [raised ][by the ][petitioner ][is]sustained and all [these ][writ ][petiLions ][stands ][allowed ][on ][this ][very]jurisdictional issue. Since the impugned notices and [orders ][are]getting quashed on the point of .lurisdiction, [we ][are ][not ][rnclined to]proceed further and decide the other [issues ][raised ][by ][the]petitioner which stands reserved to [be ][raised and contended ][in ][an]appropriate [proceedings."] 38. Since the Hon'ble [Supreme ][Court had, ][in ][the ][case of ][Ashish]Agarwal, supra, as a one-time [measure exercising ][the ][powers]under Article 142 of the Constitution [of ][India, ][permitted ][the]Revenue to proceed under the [substituted ][provisions, ][and ][this]Court allowing the [petitions ]only [on ][the procedural flaw, the ][right]conferred on the Revenue [would remain ][reserved ][to ][proceed]further if they so want from the [stage of ][the order ][of ][the ][Supreme]Cotrrt in the case ofAshish [Agarwal, supra.] In view of the same, we are [inclined ][to ][a11ow ][the ][present ][w ][it] 6. petition also on similar terms. [Accordingly, ][the ][present ][Writ ][Petiti'rn]stands allowed on the [objection ][of ][the petitioner ][that ][the ][proceedin'3s]have not been drawn in [accordance ][with ][the ][amended ][provision ][b ][rt]under the unamended [proviston ][u'hich ][is ][otherwise ][not ][sustainabre'] A: has been [heid ][by ][this ][Bench ][in ][the ][aforesaid ][batch ][matters' ][the]ri1 ht of the [respondents ][would stand ][reselved ][as ][is ][envisaged ][in]Nos.37 [& ][38 ][of ][the ][said ][batch ][No ][order ][as ][to ][costs']pi ragraph 7. Consequently, [miscellaneous ][petitions pending' ][if ][any' ][shall]st md closed P.SAM KOSITY, [J] D Lted: 30.10.2023a{s LAXMI NARAYANA [ALISHET'TY,][ J] aqs THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No.3O153 of 2023 lper [the llon'ble- ]Si [Justice ]P.SAM KOSHY) Dated: 30.10.2023