Wp/33955/2023 Of Sri Nagaraju Vanka v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) SATURDAY, THE SIXTEENTH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos. 33950 33954 33955 AND 34004 0F 2023 wRtT PETITION NO.33950 0F 2023 Between: The Primary Agrl. Co-op SocietyLimited, Varni Village, Varni Mandal, Nizamabad [-]503201 . Rep., by its Secretary,Sri Daram Pedda Gangadhar, S/o. Sri Daram PeddaGangaram. ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax, Circle [- ][1, ][6-2-15613, Subhash]Nagar, Nizamabad [- ]503002.Nagar, Nizamabad [- ]503002. 2. Assessment Unit, National Faceless [Assessment ][Centre, lncome ][Tax]Department, Ministry of Finance, [Room ][No.401, ]2* [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi [- ]110003.Department, Ministry of Finance, [Room ][No.401, ]2* [Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, Delhi [- ]110003. ...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 pass an order or direction, especially one in the nature of WRIT MANDAMUS holding that the order [passed ][by ][1't Respondent ][u/s.148A(d) ][of ][the]Act, d1.29.O3.2O23 with DIN & Notice [No.ITBtuAST/F1148N2O22-]23t1O51622386(1) and the notice dated [30.03.2023 issued under ][section ][148 ][of]the Act with DIN & Notice [No:ITBA/AST/S1148-]12022-23/1051624160(1)for ][the] assessment year 2O16_11, as being illegal, arbitrary and passed in grossviolation of principres of naturar justice without apprication of mind, andconsequently set aside the same. IA NO: 10F 2 23 Petition under section 15'1 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased tosuspend the operation of the notice issued by rhe Respondent u/s. 14g of the Act,in the affidavit fired in support of the petition, the High court may be preased tosuspend the operation of the notice issued by rhe Respondent u/s. 14g of the Act,dt.30.03.2023 for the i)Assessment yeat 2o16_1r with DIN and Noticei)Assessment yeat 2o16_1r with DIN and NoticeNo.ITBA/AST/Sl14B 1t2O22-23t1O5162416O(1) and ail consequentiatproceedings thereto.proceedings thereto. WRIT PETITION NO:33954 0F 2023 Between: ,,X8!lXl,iff.X#t#3i.3,[,f E:33:ili,,,,##li,%H,.":"T,tIH*:ff ...PETITIONER AND1. The 503002lncome Tax Officer, Ward - 1, 6-2-15613 Subhash Nagar, Nizamabad _1. The 503002lncome Tax Officer, Ward - 1, 6-2-15613 Subhash Nagar, Nizamabad _ 2uepartment, Ministrv Assessment Unit, Nationql_ Faceles^s of Finance, noom Assessment r,lt. ifii, Ce4tre, lncome z-..Fro"il"E:Fr;;;TaxJawahadat Nehru Srddium, oetni _l ro'do'iJawahadat Nehru Srddium, oetni _l ro'do'i ...RESPONDENTS Petition under Article 226 0t the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS MANDAMUS hording that the order passed by 1'r Respondent u/s.148A(d) of theAct, dt. 08.04.2022 with DtN & Notice No:|TBA/AST/F t14BAI2O22_Act, dt. 08.04.2022 with DtN & Notice No:|TBA/AST/F t14BAI2O22_ 2311042667088( 1 ) ano the notice dated 12.o4.2022 issued under section 148 0fthe Act with DrN & Notice No: ,rBA/AST/ 5r148-112022-23/1042717089(1) for theassessment year 2015-16, as being iregar, arbitrary and passed in gross viorationof principles of natural justice -._v without ap!r,r,,v\r( du plication cauon ofmind, and consequenfly setaside the same. IANo:1oF2023 circumstances stated in the affidavit fired therewith, the High court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS MANDAMUS hording that the order passed by 1'r Respondent u/s.148A(d) of theAct, dt. 08.04.2022 with DtN & Notice No:|TBA/AST/F t14BAI2O22_Act, dt. 08.04.2022 with DtN & Notice No:|TBA/AST/F t14BAI2O22_ 2311042667088( 1 ) ano the notice dated 12.o4.2022 issued under section 148 0fthe Act with DrN & Notice No: ,rBA/AST/ 5r148-112022-23/1042717089(1) for theassessment year 2015-16, as being iregar, arbitrary and passed in gross viorationof principles of natural justice -._v without ap!r,r,,v\r( du plication cauon ofmind, and consequenfly setaside the same. IANo:1oF2023 petition under section 151 cpc prayingthat in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,dt'12'04 2022 for the assessment year 2015-16 with DrN & Notice No. rrBA/ASTrs/148-112022-23/10427170s9(1) and a, consequentiar proceedings thereto. WRIT PETITION NO: 339550F 2023 Between: 3l#;:3"1,y,#g?"i,B;i"',1ily*,,^81*?13!a:!id,;p,t67years,8-17-1, S.N ...PETITIONER AND 1 . 503002.The lncomeTax Officer, Ward - 1, 6-2-1S6t3, Subhash Nagar, Nizamabad - 2. AssessmentDepartment.Jawaharlal N'.i,."T.#,?sn,,Fi"Jl""fl R,IilDepartment.Jawaharlal N'.i,."T.#,?sn,,Fi"Jl""fl R,Iil"ffibd;j"::tr#qi;fu [fr ] ...RESPONDENTS petition under Articre 2% of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to pass an order or direction, especia,y one in the nature of wRrr oFMANDAMUS hording that the order passed by Respondenr u/s.148A(d) of the Acr,dt' 07'o4 2022 with DrN & Notice No:,rBA/AST/F 1148A/2022-2311042636419(1) I ,/'/' [and ][the ][notice ][dated 07.o4.2022 ]issued under section 14g of the Act with DIN andNotice No: ITBA/AST/S/1 48_1 12o22-23t 1 042636442(1) for the assessmenr year2015-16, as being illegal, arbitrary and passed in gross violation of principles ofnatural iustice without application of mind and 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 tosuspend the operation of the notice issued by the Respondent u/s.14g of the Act,dt. 07.04.2022 for the assessment year 2o1s-16 with DIN & Notice No:lrBA/Asrlsl148-112022-2311042636442(1) and all consequential proceedings thereto. WRIT PETITION NO: 34004 0F 2023 Between: Primary Agriculturg^ _Cooperative Credit Society Limited., Jakora, Varni Mandal,Nizamabad- 503201. Rep., by its Secretary, Sri Ramakrishnaiah'Rajula, S/o. S;Ramulu. ...PETITIONER AND 1.The Assistant Commissioner of lncome Tax, Circle - 1, 6-2-156t3, SubhashNagar, Nizamabad - 503002.Nagar, Nizamabad - 503002.2Assessment Unit, National Faceless Assessment Centre, lncome Taxo,9oa$m911. Ministry..of finqryu, BggT No 401, 2N rOor- e-namp-Jawaharlal Nehru Stadium, Dethi - 110 003o,9oa$m911. Ministry..of finqryu, BggT No 401, 2N rOor- e-namp-Jawaharlal Nehru Stadium, Dethi - 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 pass an order or direction, especially one in the nature of wRlr oFMANDAluus holding that the order passed by Respondent u/s.148A(d) of the Act,MANDAluus holding that the order passed by Respondent u/s.148A(d) of the Act,dt.29.03.2023 with DIN & Norice No:|rBA/AST/F t1 4\At2o22-23l1 051 622063(1 ) ...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 pass an order or direction, especially one in the nature of wRlr oFMANDAluus holding that the order passed by Respondent u/s.148A(d) of the Act,MANDAluus holding that the order passed by Respondent u/s.148A(d) of the Act,dt.29.03.2023 with DIN & Norice No:|rBA/AST/F t1 4\At2o22-23l1 051 622063(1 ) and the notice dated 30.03.2023 issued under section 148 of the Act with DIN &Notice No:ITBtuAST/S/148_112022-2311051624114{1) for the assessment year2O16-17, as being illegal, arbitrary and passed in gross violation of principles ofnatural [justice ]without application of mind, and consequently set aside the same. lA NO: 1 OF 2023 Petition under Section 15'l CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,dt.30.03.2023 for the assessment year 2016-17 wilh DIN and Noticethe affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,dt.30.03.2023 for the assessment year 2016-17 wilh DIN and NoticeNo:ITBA/AST/S1148_112022-2311051624114(1) and all consequentialproceedings thereto.proceedings thereto. Counsel for the Petitioner in all the Writ Petitions: SRI A. V. RAGHU RAM Counsel for the Respondents in all the Writ Petitions:SMT. SUNDARI R. PISUPATI, SENIOR STANDING COUNSEL FORINCOME TAX DEPARTMENT The Court made the following: COMMON ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI W.P.Nos.3395O 33954,33955 and 34OO4 of 2o23COMMON ORDER (per Hon'ble Sri Justice P.SAM KOSfiy) When these matterr are taken up for hearing today, 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 ofuide order, dated 3O.1O.2023.uide order, dated 3O.1O.2023. 2. In view of the fact that the identical matter has already been allowed by this court, we are inclined to allow these writPetitions in terms of the order passed in W.p.No.3O lS3 of 2023decided on 3O.1O.2O23 on similar terms. 3. As a sequel, miscellaneous applications pending if any inthese Writ Petitions, shall stand closed. No order as to costs. SD/. P. CH. NAGABHUSHAMBAASSISTANT REGI?TRAR\,,tSECTION OFFICER //TRUE COPY// To,1. The Assistant Commissioner of lncome Tax, Circle - 1,6-2-15613, SubhashNagar, Nizamabad - 503002.1. The Assistant Commissioner of lncome Tax, Circle - 1,6-2-15613, SubhashNagar, Nizamabad - 503002. 2. The Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No.401 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi.Department, Ministry of Finance, Room No.401 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi. 3. One CC to SRI A. V. RAGHU RAM, Advocate [OPUCI 4. One CC to SRI SUNDARI R. PISUPATI, Senior Standing Counsel for lncomeTax Department Tax Department 5. Two CD Copies Along with a copy of the Order dated 30.10.2023 in W.P.No.30153 ot 2023. MPGJ [\i^/] HIGH COURT DATED:1611212023 1HES14 r(:oo1 1 JAI'J 2024*€sparctr€[o][ *] COMMON ORDER W.P.Nos.33950, 33954,33955 AND 34004OF 2023 ALLOWING THE WRIT PETITIONSWITHOUT COSTS 1"{=^ffo THE HON'BLE SRI JUSTICE P.SAM KOSTTYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No. 3O153 of 2O23 ORf,)ER: [per ]Ho a'bte Si Justice 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 [entire]record. 4. One CC to SRI SUNDARI R. PISUPATI, Senior Standing Counsel for lncomeTax Department Tax Department 5. Two CD Copies Along with a copy of the Order dated 30.10.2023 in W.P.No.30153 ot 2023. MPGJ [\i^/] HIGH COURT DATED:1611212023 1HES14 r(:oo1 1 JAI'J 2024*€sparctr€[o][ *] COMMON ORDER W.P.Nos.33950, 33954,33955 AND 34004OF 2023 ALLOWING THE WRIT PETITIONSWITHOUT COSTS 1"{=^ffo THE HON'BLE SRI JUSTICE P.SAM KOSTTYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTYW.P. No. 3O153 of 2O23 ORf,)ER: [per ]Ho a'bte Si Justice 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 [entire]record. 2. The instant petition has been filed chaltenging [the ][Assessment]Order passed by respondent [No. ]1 under [section ][f48A(d) ][of ][the ][Income]Tax Act, 1961 (hereinafter referred to as'the [Act') ][dated ][25.04.2022]for the Assessment Year 2Ol8-19. One of the contentions that the of the contentions that the the contentions that the contentions that the that the the [[petitioner ]][[has ][raised ][in ][the]][[raised ][in ][the]][[in ][the]][[the]] 3. One of the contentions that the of the contentions that the the contentions that the contentions that the that the the [[petitioner ]][[has ][raised ][in ][the]][[raised ][in ][the]][[in ][the]][[the]]present writ petition is that under the amended [provisions ][of ][the ][Act]which came into effect from 01.04'2021, [the ][respondents ][while]proceeding under Section 148 of [the Act were ][required ][to ][issue ][notice]under Section 148A and [provide ]an [opportunity ][of ][hearing ][to ][the]assessee. As per the amended [provision ][of ][law, the ][proceedings to ][be]drawn are also in a faceless [manner. ][Whereas, ][it ][has been ][contended]by the petitioner that in [the ][instant ][case, ][reopening ][has been ][initiated]by the Juridictional Assessing [Oflicer. ][In ][respect of the said objection]that the petitioner had raised, [he ][relied ][upon ][the ][recent ][batch of ][writ] petitions decided by this very Bench on [14.O9 ].2023 [vide]W.P.No.25903 of 2022 and batch to the limited extent. 4. lrarned counsel for the Department would not dispute ofhaving decided the said objection in the aforesaidbatch 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. So far as this contention far as this contention this contention contention of the learned counsel learned counsel for thethe 5. So far as this contention far as this contention this contention contention of the learned counsel learned counsel for thetheDepartment 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. The preliminary objection raised by the petitioner issustained and all these writ petitions stands allowed on this veryjurisdictional issue. Since the impugned notices and orders aregetting quashed on the 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 anappropriate proceedings." 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measUre exercising the [powers]under Article 142 of the Constitution of India, permitted theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, the rightconferred on the Revenue would remain reserved to proceedfurther if they so want from the stage of the order of the SupremeCourt in the case ofAshish Agarwal, supra. 38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measUre exercising the [powers]under Article 142 of the Constitution of India, permitted theRevenue to proceed under the substituted provisions, and thisCourt allowing the petitions only on the procedural flaw, the rightconferred on the Revenue would remain reserved to proceedfurther if they so want from the stage of the order of the SupremeCourt in the case ofAshish Agarwal, supra. 6. In 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 . Consequentiy, miscellaneous petitions pending, if any, shallstand closed.right of the respondents would stand reserved as is envisaged inparagraph Nos.37 & 38 of the said batch. No order as to costs.7 . Consequentiy, miscellaneous petitions pending, if any, shallstand closed. P.SAM KOSHY, J Dated: 30.lO.2023aqs LAXMI NARAYANA ALISHETTY, J