Wp/3619/2024 Of Ms. Mahimoonshaik v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE THIRTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3619 OF 2024 Between: Ms. Mahimoon Shaik, W/o SK Gouse, Age 49 [years, ]Occ;House wife, Residing atH.No.20-7-95l'1 , At Road No.'13, Sriramnagar, Bonakal road, Khammam, Telangana. .....PETITIONER AND 1. The lncome Tax Officer, Ward-1 , lncome Tax Office, Khammam. 2. The Pr.Chief Commissioner, lncome Tax Department, 1Oth floor, lncome TaxTowers, AC Guards, Hyderabad.Towers, AC Guards, Hyderabad. 3. Union Of lndia, Represented By lts Secretary to th" Govetnment, Ministry ofFinance, New Delhi.Finance, New Delhi. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia [praying ]that [in ]thecircumstances stated in the affidavit filed therewith, the High [Court may ][be]pleased to issue a Writ, Order or Directton, more particularly one in the nature ofWrit of Mandamus or any other applicable writ declaring and setting aside theimpugned order dated 2410312023 with DIN and NoticeNo.ITBA/AST/F I 1 48A12022-231 105120941 5(1) issued by Respondent No.1, thelmpugned Notice dated 0410312023 with DIN and NoticeNo.lTBA/AST/F/148A(SCNy2022-2311050413777(1) and [proceedings ][in]furtherance to it as being without [jurisdiction ]and in violation of [principles of]natural [justice, ]patently illegal, arbitrary, violative of Article 14 and [Article]t 9(1)(g) of the Constitution of lndia. l.A.NO: 10F 2024 Petition Under Section 151 CPC praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased togrant stay of a' further proceedings pursuant to the impugned order dated24ro3r2023 with DrN and Notice No. TTBAJAST/ F t1 48At2022-23t1 05120941 issued by Respondent No.1, the rmpugned Notice dated 04.o3.2o23with DrN 5(1 &)Notice No' ,rBA/AST/F/148A(SCN,2022 -23r1050413777(1) and proceedings infurtherance to it pending disposal of the main writ petition. Counsel for the petitioner : SRI KARAN TALWAR counser for the Respondent Nos.l & 2 : sRl J.V.,RASAD (SC FOR rNcoME TAX) SOL]CITOR GENERAL OF INDIACounset for the Respond:Lq1,,t9.3 : SRt GAD! PRAVEEN KUMAR, DEpUry The Court made the foltowing ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITI ON No.3619 OF 20.24 ORDER:@erHon'ble Sri Justice P.SAM I<OSHY) The instant Writ petition has been frled theby petitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "...to issue a writ, order, or direction more particularlyone in the nature of Writ of Mardamus, oi any otherapplicable writ declaring and setting asiie theimpugned order, dated 24/03/2023 *itt OtN ,rrANotice No.ITBA/AST/F/r48A/2o22_2s/to:Jt2og4t1(t)issued by Respondent No. l, the Impugned Noticedated O4|O3/2O23 with DIN urra NoticeNo JTBA/AST/F/ 148A(SCN) / 2022 -23 / to1o4 t3T Z r (tland proceedings in furtherance to it as being withoutjurisdiction and in violation of principles oT naturaljustice, patently illegal, arbitrary, violitive of ArticlesL4 and Article 19(1)(9) of the Constitution of India topass..." 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which carne into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A ald provide an opportunity of hearing to the iI PSK,J & NTR,J W.P.No.3679 of 2024 assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless mzrnner.proceedings to be drawn are also in a faceless mzrnner. 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which carne into effect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 148A ald provide an opportunity of hearing to the iI PSK,J & NTR,J W.P.No.3679 of 2024 assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless mzrnner.proceedings to be drawn are also in a faceless mzrnner. 3. Whereas, learned counsel for the petitionercontended that, in the instalt case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.259O3 of 2022 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thehand, learned Standing Counsel for thelearned Standing Counsel for therespondent-Department does not dispute ttrat the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel for thethe other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thehand, learned Standing Counsel for thelearned Standing Counsel for the 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledispsing of said batch of writ petitions, had taken note of--r-- _ ' ' -'-a \ .w PSK,J & I,[IR,JW.P.No,3679 of 2024 the same at paragraph Nos.37 & 38 which are reproducedherein under: "37. TlLe preliminary objection raised bg the petitioneris sustained and all these utit petitions stands allowedon this uery juri.sdictional i.ssue. Since the impugnednotices and orders are getting Eaaslrcd on the point ofjurbdtction, u)e are not inclined to proceed further anddecide the other issues raised bg the petitioner uhichstands reserued to be raised and contended in anap p rop iate p roceeding s. " "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Agarutal, supra, as a one-time measureexercising the pouters under Article 142 of theConstitution of India, pennitted tlLe Reuenue to proceedunder tle substituted prouisions, and this Courtallouing the petitions onlg on the procedural flau, theright conferred on the Reuenue would remain reservedto proceed furtLrcr if theg so want from th.e stage of theorder of the Supreme Court in the cose of AshishAgarutal, supra! 6. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been d rawn inaccordarce with the amended provision but under theun-amended provision which is otherwise not sustainable. 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stald reserved as is To PSK,J & NTR..J W.P.No.3679 of 2024 envisaged at paragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/.C.PRAVEEN ASSISTANT AR //TRUE SECTION 1. The lncome [Tax Officer, ][Ward-1 , ][lncome Tax ][Office' ][Khammam']2. The Pr [Chief ][Commission"i in"om" ][Tax ][Department' ][1Oth ][floor' ][lncome Tax]Towers, AC Guards, [HYderabad']2. The Pr [Chief ][Commission"i in"om" ][Tax ][Department' ][1Oth ][floor' ][lncome Tax]Towers, AC Guards, [HYderabad'] 7. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stald reserved as is To PSK,J & NTR..J W.P.No.3679 of 2024 envisaged at paragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/.C.PRAVEEN ASSISTANT AR //TRUE SECTION 1. The lncome [Tax Officer, ][Ward-1 , ][lncome Tax ][Office' ][Khammam']2. The Pr [Chief ][Commission"i in"om" ][Tax ][Department' ][1Oth ][floor' ][lncome Tax]Towers, AC Guards, [HYderabad']2. The Pr [Chief ][Commission"i in"om" ][Tax ][Department' ][1Oth ][floor' ][lncome Tax]Towers, AC Guards, [HYderabad'] 3. The Secretarv [to ][Cou"rn,*i ][Union of ][lndia' ][Ministry of Finance' New ][Delhi]+. On" CC [to ][Sii ][Karan ][Talwar, Advocate ][tOPqCl ]+. On" CC [to ][Sii ][Karan ][Talwar, Advocate ][tOPqCl ] 5. One CC One CC CC [to Sri J.V.Prasad (SC FOR INCOME TAX) ] 5. One CC One CC CC 6. one cc [to ][Sri ][caai ][praJeLl-xu,"i, ][orpurv ][sollclroR ] [oF]rNDIA [(OPUC)]6. one cc [to ][Sri ][caai ][praJeLl-xu,"i, ][orpurv ][sollclroR ] [oF]rNDIA [(OPUC)]tr(Two [CoPies] SABS &c HIGH COURT DATED:1310212024 ORDERWP.No.3619 of 2024 ALLOWING THE W.P WITHOUT COSTS. $ (jto(J01 ltAR [202{]lr 1),--...-