Wp/34686/2023 Of Mr Srinivas Bandaru v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 34686 0F 2023 Between: Mr Srinivas Bandaru, Age 50 years 2-22Hyderabad-501218 Tondupalli, Shamshabad ...PETITIONER AND 1. lncome Tax Officer, Ward 8('1 ),Signature Towers, Sy. No. 6(p) of Kondapur,!y QZ(e)ot [Kothaguda, Opp. Botanical ][Gardens, ][Seritingarir6iaili(t\,4), R.R.]District, Hyderabad - 500084!y QZ(e)ot [Kothaguda, Opp. Botanical ][Gardens, ][Seritingarir6iaili(t\,4), R.R.]District, Hyderabad - 500084 2. The Principal Chief Commissioner Of lncome Tax, Ap and TS, 1Oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004. 3. The Assessment Unit, lncome Tax Department National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003 Petition under Article 226 oI the Constitution of tndia ,rrr;,ff:[:i?"=lH circumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of mandamus, declaring the impugned order dated 06.04.2022nature of Writ of mandamus, declaring the impugned order dated 06.04.2022passed u/s 148A(d) of the Act vide DIN No.tTBA/AST/Ft14BA|2O22-23110425583820 and the consequential notice u/s. 148 Dt 06.04.2022 vide DtNNo.ITBA/AST/S1148_112022-23110425753130, for A.Y. 2015-16 issued by theJAO ('l't Respondent) instead of FAO (3'd responderrt), as vord, illegal andcontrary to the provisions of the lncome Tax Act and contrary to the [principles ]ofNatural Justice.contrary to the provisions of the lncome Tax Act and contrary to the [principles ]ofNatural Justice. IA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances staled inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings pursuant to the notice u/s 148 dt.O6.O4.2o22of the Act videITBA/AST/S/148 112022-231 104257 5313(1)issued by the 1st Respondent(JAO )for [A.Y. ][2015-l6instead ][of ][3rd ][respondent(FAO), ][and ][may pass such ][other]orde(s) as the [Honorable ][court ][deems ][fit and ][proper in ][the iflterests ][of substantial]justice, as otherwise the Petitioner would [be ][put ][to ][irreparable ][loss and ][severe]injury. Counsel for the [Petitioner: ] Counsel for Respondents: [SMT. SUNDARI R PISUPATI]Sr SC FOR INCOME TAX The Court made the [following: ] THE HONOURABLE SRI JUSTICE P.SAM KOSI{YANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJTWRIT PETITION l{o.34686 OF 2o23 ORDER:1per Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiachallenging the order issued under Section 148A(d) of thelncome Tax Act, 1961 (for short, "the Act") bearing DINNo.ITBA/AST lF I t48A/2022-23 / ro425sa3a2 (1), dared06.O4 .2022 passed by respondent No. I for the assessmentvear 2018-19 and the consequent notice under Section 148of the Act, dated 06.04.2022, bearing DINNo.ITBA/AST /S I t48_t / 2022-23 / 1042s7s313 [( ]t)2. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendeclprovisions of the Act which came into effect from0l .04.2O2 1, the respondents, u,hile proceeding underScction 148 of the Act, were required to issue notice LlnderSection 148A and provide an opportunit-r' of hearing to thc assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless mannerproceedings to be drawn are also in a faceless manner assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless mannerproceedings 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 Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by rhis very Bench in Wp.No.259O3 of 2022 &batch, dated 14.Og.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel for the petitioner 4. On the other hand, learned the other hand, learned other hand, learned learned Stalding Counsel for thetherespondent- Department does not dispute that the saidobjection u as decided in the aforesaid batch of WritPetitions. Horvever, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also u-hich the petitioner has raised in the writpetition. On the other hand, learned the other hand, learned other hand, learned learned Stalding 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 the learned counsel learned counsel forthe respondenL Departmcnr is concerned, this Bench, whiledisposing of said barch of \\,rit petitions, had taken note of 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 the learned counsel learned counsel for the same at para€raph Nos.37 & 38 which are reproduced herein under: '37. TIE preliminary objection roised bg the [petitioner]is sustained and oll th.ese uit petitrbns stands allouedon this uery [jurisdictional ]issue. Since lhe impugnednotices and orders are getting qtashed on the [point ]ofjurisdiction, u-)e are not inclined to proceed further anddecide tle other issues raised bg the petitioner whichstands reserued to be raised ond contended in [an]"appropiate proceeding s. "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Agaruta\ supro, as a one-time meosureexercising the pouers under Article 142 of [the]Constitution of India, permitted the Revenue to [proceed]under the substituted prouisions, and this [Court]allouing the pe-titions onlg on the [procedural ]flaut, [the]right confened on the Reuenue uould remain reseruedto proceed further if tlrcy so want from [the stage of ][the]order of the Supreme Court in tle [case ][of ][Ashish]Aganual, supra. ["] 6. [n vier.r, of the same, we are inclined [to ][allow ][the]present u'rit 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 u'ith the amended [provision ][but ][under ][thc]un amended [provision which is ][otherwise ][not ][sustainable-] 7. As has been held by this [Bench ][in ][the ][aforesaid batch]matters, the rights ol [the parties ][u'ould stand ][reserved as ][is] PSI(,J&,MrR,J W.P.No.34686 oJ 2023 envisaged at paragraph Nos.37 & 3g cf the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/.B. SARASWATHIASSISTANT REQISTRAR\'.\--SECTION OFFICER //TRUE COPY// To, 1.The lncome Tax Officer, Ward 8(1),Signature Towers, Sy. No. 6(P) ofKondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens,Serilingampalli(M), R.R- District, Hyderabad [- ]500084Kondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens,Serilingampalli(M), R.R- District, Hyderabad [- ]500084 2.The Principal Chief Commissioner Of lncome Tax, AP and TS, 10th Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004. PSI(,J&,MrR,J W.P.No.34686 oJ 2023 envisaged at paragraph Nos.37 & 3g cf the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/.B. SARASWATHIASSISTANT REQISTRAR\'.\--SECTION OFFICER //TRUE COPY// To, 1.The lncome Tax Officer, Ward 8(1),Signature Towers, Sy. No. 6(P) ofKondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens,Serilingampalli(M), R.R- District, Hyderabad [- ]500084Kondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens,Serilingampalli(M), R.R- District, Hyderabad [- ]500084 2.The Principal Chief Commissioner Of lncome Tax, AP and TS, 10th Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004. 3.The Assessment Unit, lncome Tax Department National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003 4.One CC to Sri Dundu Manmohan Advocate 5.One CC to Smt. Sundari R Pisupati [(Sr ]SC [for lncome Tax Dept) ]AdvocateloPUcl5.One CC to Smt. Sundari R Pisupati [(Sr ]SC [for lncome Tax Dept) ]AdvocateloPUcl6.Two CD CopiesMBCGJPgGJPg @)qwg9-ia\W HIGH COURT DATED: 2711212023 g,fATti OFoA1\1\(l?)\\\oo t 1)*it E -qP[pi] ORDER WP.No.34686 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS