Wp/3669/2024 Of Rajaiah Tarigoppula v. 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 KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:3669 OF 2024 Between: Rajaiah Tarigoppula, S/o. Veeriah Tarigoppula, aged 65 years, Ft/o. HouseYear.2016-17No. 8-1-470, Kattarampur, Karimnagar, 505'10'l , Andhra Pradesh AssessmentYear.2016-17No. 8-1-470, Kattarampur, Karimnagar, 505'10'l , Andhra Pradesh Assessment ...PETITIONER AND 1. lncome Tax Officer, Assistant Commissioner Of lncome Tax Circle 1,Karimnagar.Karimnagar. 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 Depa(ment, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-'l 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-'l 10003 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in thecircumstances 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 for A.Y 2016-17passed u/s 147 r.w.s 144 read with section 1448 of the lncome{ax Act videITBA/AS f lSl147l2023 -2411060047975(1)dt.24-01-2024andtheconsequentialnotice u/s 148 dt. 30.O3.2O23 vide DIN No. ITBA/AST/S/148 112022-231105'1686650('1 ) issued by the JAO(1st respondent) instead of FAO(3rdrespondent), as void, illegal, and contrary to the provisions of lncome-tax Act andcontrary to the Principles of Natural Justice. lA NO: 1 OF 2024 Petition under section 15i 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 pursuant to the notice u/s 14g dt. 27 .03.2023 vidt DIN No.lrBA/AST/s/148 112022-231i0516s6650(j) issued by the 1.t Respondent(JAo)the affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings pursuant to the notice u/s 14g dt. 27 .03.2023 vidt DIN No.lrBA/AST/s/148 112022-231i0516s6650(j) issued by the 1.t Respondent(JAo)for A.Y. 2016-17 instead of 3rd respondent(FAO). Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMARCounsel for the Respondents: SRI SUNDARI R plSUpATl, Sr SC for lncomeTax DeptTax Dept The Court made the following: ORDER t--\ THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]ANDTTIE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION No.3669 [2024] ORDER:lper Hon'ble Si [Justice ][P.SAM ][KOSHY)] The instant Writ Petition [has ][been ][frled ][by ][the] petitioner under Article 226 of the [Constitution ][of ][India] seeking for the following [relief:] '...to issue an appropriate writ, order, [or ][direction]more particularly one [in the ][nature ][of Writ ][of]Mandamus declaring the [impugned ][order ][for]A.Y.2O|6-17 passed under Section [147 read ][with]Section 144 read with [section ][l44B ][of ][the ][Income ][Tax]Act, 196l vide ITBA/AST/S/ I47 12023241 1060047975(ll, dated [24.Or.2O24 ][and ][the]consequential notice under [Section ][148, ][dated]30.O3.2023 vide DIN.No.ITBA/AST/S/ [148-1 ]12022-2311051686650(1) [issued ][by the ] [(lst ][respondent)]instead of FAO [(3'd ][respondent) ][as ][void, illegai ][ald]contraq/ to the [provisions ][of ][Income ][Tax ][Act, ][and]contraqr to the Principles [of Natural Justice ][and ][pass]such other orders." 2. One of the contentions that [the ][petitioner ][has ][raised] '...to issue an appropriate writ, order, [or ][direction]more particularly one [in the ][nature ][of Writ ][of]Mandamus declaring the [impugned ][order ][for]A.Y.2O|6-17 passed under Section [147 read ][with]Section 144 read with [section ][l44B ][of ][the ][Income ][Tax]Act, 196l vide ITBA/AST/S/ I47 12023241 1060047975(ll, dated [24.Or.2O24 ][and ][the]consequential notice under [Section ][148, ][dated]30.O3.2023 vide DIN.No.ITBA/AST/S/ [148-1 ]12022-2311051686650(1) [issued ][by the ] [(lst ][respondent)]instead of FAO [(3'd ][respondent) ][as ][void, illegai ][ald]contraq/ to the [provisions ][of ][Income ][Tax ][Act, ][and]contraqr to the Principles [of Natural Justice ][and ][pass]such other orders." 2. One of the contentions that [the ][petitioner ][has ][raised] in the present Writ Petition [is ][that ][under ][the ][amended]provisions of the Act which carne into [effect ][from]Ol.O4.2O2l, 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] PSK,J & MTR,JW.P.No.3669 of 2024 assessee. As per the amended provision of law, theproceedings to be drawn are a_lso in a faceless manner.proceedings to be drawn are a_lso in a faceless manner. 3. Whereas, learned counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Ofhcer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in WP.No.25903 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 the other hand, learned Standing Counsel learned Standing Counsel Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aJoresaid batch of WritPetitions. However, he further contended that apart fromthe aforesajd objection, there have been other variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel the other hand, learned Standing Counsel learned Standing Counsel Counsel for the 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, whiledisposing of said batch of writ petitions, had taken note of II the same at [paragraph ][Nos.37 ][& ][38 which ][are ][reproduced] herein under: "37. The [preliminary ][objection ][roised ][by ][tle ][petittoner]is sustained and alt [these ][uit ][petitions ][stands ][alloued]on this uery [juisdictional ][issue. ][Since ][the ][impugned]notices and orders are [getting ][quo.shed ][on ][the ][point ][of]juisdiction, u)e are not inclined to [proceed ]further [and]decide the other issues [raised bg ][the ][petitioner ][u-thich]stands reserved to be [raised ][and ][contended ][in ][an]ap propiate [pro ][ce ][e ][ding ][s. ]["] "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][the ][case]of Ashish Agaru.tal, [supra, ][as ][a ][one-time ][medsure]exercising the [pouters ][under ][Article ][142 ][of ][the]Constihttion of India, [pennitted ][the ][Reuenue ][to ][proceed]under the substituted [prouisions, ][and this ][Court]allotuing tle [petitions only on ][the ][procedural ]flaut' [the]right conferred on the [Reuenue ][uould ][remain ][resented]ti proceed further [if ][theg so utont ]from [the stage of ][the]order of the Supreme [Court ][in ][tle ][case ][of ][Ashish]Aga naal, supra." 6. In view of the same, [we ][are ][inclined ][to ][allow ][the]present writ 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 with the [arnended ][provision ][but ][under ][the]un-amended [provision which is ][otherwise ][not ][sustainable.] 7. As has been held by this [Bench ][in ][the ][aforesaid ][batch] matters, the rights of [the parties would stand ][reserved as is] 6. In view of the same, [we ][are ][inclined ][to ][allow ][the]present writ 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 with the [arnended ][provision ][but ][under ][the]un-amended [provision which is ][otherwise ][not ][sustainable.] 7. As has been held by this [Bench ][in ][the ][aforesaid ][batch] matters, the rights of [the parties would stand ][reserved as is] PSK,J & MTR,JW.P.No.3669 oJ 2O24 envisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, ifany, shall stand closed. SD/. G. SIREESHAASSISTANT REGISTRAR//TRUE COPY//11 --SECTIdN OFFICER To1lncome Tax Officer, Assistant Commissioner Of lncome Tax Circle 1,Karimnaga r.1lncome Tax Officer, Assistant Commissioner Of lncome Tax Circle 1,Karimnaga r.2The Principal Chief Commissioner of lncome Tax Ap and TS, 1Oth Floor, C-Block, I T. Towers, ['10-2-3, ]A.C. Guards, Hyderabad-500004.The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ir/inistry Delhi-1 of Finance, Room No. 100034O1 , 2nd Floor, E-Block, I T. Towers, ['10-2-3, ]A.C. Guards, Hyderabad-500004.The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ir/inistry Delhi-1 of Finance, Room No. 100034O1 , 2nd Floor, E-4One CC to SRI THANNERII 9.tlAlIAllYA KUMAR, Advocate tOpUCl^One CC to SRI SUNDARI R PISUPATI, Sr SC for lncome Tax'Dept tOpUCl6Two CD Copies^One CC to SRI SUNDARI R PISUPATI, Sr SC for lncome Tax'Dept tOpUCl6Two CD CopiesPSK-GJP6GJP6 1-) HlGH COURT DATED:1310212024 ORDER WP.No.3669 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. w[[c"1tu]]Av- @ [[c"1tu]] R[1HE ] 7[o](?', 30 Hn, lyt,o4i r;i-t'i-i'-;:::-'