Wp/33446/2023 Of Mr. Amar Dixit v. The Income Tax Officer - Ward 1

IN THE HIGH COURT FOR THE STATE AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE ELEVENTH DAY OF TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 33u146 OF 2023 Between: Mr. Amar Dixit, S/o Mr. Venkatesh Dixit, [aged 68 years, 0cc.. Temple Priest, ][H.No.'l-]131 , Krishna Village, Post. Krishna, [Narayanpet District ][- ][509 352' Telangana.] ...PETITIONER AND 1. The lncome Tax Officer [- ]Ward [1, ][Mahbubnagar, lncome ][Tax ][Office, ] Office Road, Mahbubnagar- 509 001, [Telangana.]Office Road, Mahbubnagar- 509 001, [Telangana.] 2. The Principal Chief Commissioner [of ][lncome ][Tax, ][Andhra ][Pradesh. ][and]Telangana, Hyderabad, Room No.922, [9th ][Floor, ]['B' ][Block, l.T.Towers, ]['10-2-]3, AC Guards, Hyderabad - 500 004, [Telangana.]Telangana, Hyderabad, Room No.922, [9th ][Floor, ]['B' ][Block, l.T.Towers, ]['10-2-]3, AC 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 ot [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 or]Direction, declaring. A).the order [passed ][by ][the ][1 ][st ][Respondent, ][uis ][148A(d) ][of]the lncome Tax Act, [1961 ], dated [19.04.2022, ][bearing ] [and ][Notice ][No"]ITBA/AST/F/148A12022-23t10427824O1(1), [for the ][Assessment ][Year ][2015 ][- ][16,]and b).the notice issued by the [1 ]st [Respondent, ][u/s ]['148 ][of ][the ][lncome ][Tax ][Act,]1961, dated 20.04.2022, bearing [and ][Notice No.. ] 2311042784797(1), for the Assessment [Year 2015 ][- ][16,as arbitrary, illegal, bad ][in]law, void-ab-initio, violative of the [principles ][of ][natural ][justice, apart ][from ][being] violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec 148Aof the lncome Tax Act, 1961, and to 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 to stayall further [proceedings, ]including any recovery, [pursuant ]to the notice issued bythe 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 2O.O4.2O22,bearing DIN and Notice No.ITBA/AST/S/148-1 12022- 2311042784797(1), tor lheAssessment Year 2015 - 16. 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 I To, THE HON'BLE SRI [P.SAM ] AND THE HONOURABLE SRI JUSTICE [N.TT'KARAMJI]WRIT PETITION No.33446 of 2023 ORDER:@er Ho n'ble Sri Justice [P.SAM KOSIIY)] 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.30153 of 2023 has [already ][been allowed arrd ][disposed]of uide order dated [3O.1O.2O23.] 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.3O753 ][of ][2023]decided on 30.10.2023. As a sequel, miscellaneous [applications pending, ][if ][any, ][in]this writ petition, shall stand [closed. ][No ][order ][as ][to ][costs.] SD/. K.SREERAMA MUTHYASSISTANT REGIRAR/ITRUE COPY//SECTIONFFICER ORDER:@er Ho n'ble Sri Justice [P.SAM KOSIIY)] 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.30153 of 2023 has [already ][been allowed arrd ][disposed]of uide order dated [3O.1O.2O23.] 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.3O753 ][of ][2023]decided on 30.10.2023. As a sequel, miscellaneous [applications pending, ][if ][any, ][in]this writ petition, shall stand [closed. ][No ][order ][as ][to ][costs.] SD/. K.SREERAMA MUTHYASSISTANT REGIRAR/ITRUE COPY//SECTIONFFICER 1. The lncome Tax Officer - Ward 1, Mahbubnagar, [lncome ][Tax Office, ] Office Road, Mahbubnagar - 50S 001, Telangana.Office Road, Mahbubnagar - 50S 001, Telangana. 2. The Principal Chief Commissioner of [lncome ][Tax, Andhra ][Pradesh ][and]Telangana, Hyderabad, Room No.. 922,9th Floor,'B'Block, [l.T.Towers, ][10-2-]3, ACGuards, Hyderabad - 500 004, Telangana.3. Assessment Unii, lncome Tax Department, [National e-Assessment ][Center,]New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal [Nehru ][Stadium,]New Delhi - 110 003.Telangana, Hyderabad, Room No.. 922,9th Floor,'B'Block, [l.T.Towers, ][10-2-]3, ACGuards, Hyderabad - 500 004, Telangana.3. Assessment Unii, lncome Tax Department, [National e-Assessment ][Center,]New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal [Nehru ][Stadium,]New Delhi - 110 003. 4. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate. IOPUCI 5. One CC to SRI J.V.PRASAD [(SC ]FOR [INCOME TAX). ] 6. Two CD Copies.BSKGJPw4- HIGH COURT DATED:1111212023 ORDER WP.No.33446 ot 2023 ALLOWING THE WRIT PETITIONWITHOUT COSTS I9sv2.4l,-l- 1HE 14:CU0 I JAN 2024z**r|DcS PATCgO