Wp/3864/2024 Of Laxman Rao Venepally v. Income Tax Officer

[ [337e ]] IN THE HIGH AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, [FOURTEENTH DAY OF FEBRUARY]TWO THOUSAND AND PRESENT THE HONOURABLE [JUSTICE P.SAM ] ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETITIO N NO: 3864 Between: Laxman Rao [Venepally, ]['1 ][1-35 ][Narapally, Ghatkesar, ][Ranga ][Reddy-500039']Telangana ...PETITIONER AND 1lncome Tax Officer, [15(1), ] [Tower, ] [Guards, Masab ][Tank,]Hyderabad, [Telangana ][- ][500004]Hyderabad, [Telangana ][- ][500004] 2The 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 ].. 3The Assessment [Unit, ][lncome ][Tax ][Department, ][National ][Faceless]Riiessment Centre, [Del6i, ][Ministry ][of ][Finance, Room ][No. ][4O1,2nd Floor, ] Ramp, Jawaharlal [Nehru ][Stadium, ][Delhi-1 ][10003]Riiessment Centre, [Del6i, ][Ministry ][of ][Finance, Room ][No. ][4O1,2nd Floor, ] Ramp, Jawaharlal [Nehru ][Stadium, ][Delhi-1 ][10003] ...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 issue an appropriate [writ, ][order ][or ][direction more particularly ][one ][in]the nature [of ][order ][or ][direction, ][more particularly ][one in ][the ][nature ][of ][order or]direction, [more particularly ][one ][in ][the ][nature ][of ][writ ][of ][Mandamus, declaring the]Assessment [order ][dt. ][11.O1 ][.2024 passed by ][the ][respondent ][u/s ][147 ][r.w.s. ][144]r.w.s. 1448 of the [lncome-tax ][Act for A.Y. ][2015-16 ][vide ] No.|TBA/AST/St [1 ][47 ][12023-2411 ][0596091 ][46(1 ]), [which ][is ][passed ][as ][a ][consequence]order [passed ]u/s [14BA(d) dt.o7lo4l2022vide ] [No. ][ITBA/ASTIF|14&A|2O22-]2311042611808(1)and [the ][consequential notice ][u/s 'l48 ][dt. ][0710412022 ][vide ] No. ITBA/ASTl]ll48 [1t2O22-23,t1042613209(1), ][for ][A.Y. 2015-16, issued ][by the] JAO('l st respondent) instead of FAO(3rd respondent), as void, illegal, andcontrary to the provisions of lncome-tax Act and contrary to the Principles ofNatural Justice. lA NO: 1 OF 2024 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 pursuant ]to the Assessment Order dt- 1110112024 [passed]by the 3rd respondent uls 147 r.w.s. 144 r.w.s- 1448 of the lncome-tax Act forA.Y. 2015-16 vide DIN No. ITBA/ASTI S1147 [t2o23-2411059609146(1 ]). Counsel for the Petitioner : SRI MANMOHAN DUNDU Counsel for the Respondents: SRI J.V.PRASAD, [(SC ]FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUI{ARAMJIWRIT PETITION No.3864 OF 2o24 ORDER:(per Ho n'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiaseeking for the following relief: Counsel for the Petitioner : SRI MANMOHAN DUNDU Counsel for the Respondents: SRI J.V.PRASAD, [(SC ]FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUI{ARAMJIWRIT PETITION No.3864 OF 2o24 ORDER:(per Ho n'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "to issue an oppropiate u.tit order or direction moreparticwlarlg one in the nature of order or direction moreparticularlg one in the nature of order or direction moreparticularlg one in the nature of Wit of Mandamus declaingthe Assessment Order dt 11 01 2024 po-ssed bg therespondent u/s 147 r w s 144 r u.t s 1448 of the Income, toxAct for A.Y.2015-16 uide DIN No.ITBA / ASr / S / 147 /202324 / 1059609146(1) tuhich is passed as a consequenceorder passed u/s 148Ad Cit 07/04/2022 uide DIN NoITBA/AST/F/148A/202223/1O426118081anci thecon-seEtentiaL notice u/s 148 dt O7/O4/2O22 uide DIN NoITBA/AST/S/ 148 1/202223 / 10426132091 for A Y 2O1516bsued by the JAOLSI respondent instead of FAO3rdrespondent o.s uoid illegal and controry to the provisions ofIncome tax Act and contrary to the Principles of NaturalJustice". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which came into effect from01.O4.2021, the respondents, while proceeding under Section 148 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner. Whereas, learned counsel for the petitioner 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 [judgment]rendered by this very Bench in WP.No.259O3 of 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other [various]objections also which the petitioner has raised in the writpetition. 5. So far as this contention of the learned counsel forthe respondent-Department is concerned, this Bench, while disposing of said batch of writ [petitions, had ][taken ][note of] the same at paragraph Nos.37 & 38 which [are reproduced] herein under: "37. The [preliminary ]objection [raised bg ][tLE ][petitioner]is sustained and all these wnt [petitions stands allouted]on this uery [jurisdictional ][issue. ][Since ][the ][impugned]notices and orders are [getting ][quasled ][on ][the ][point ][of]jurisdiction, u)e are not inclined to proceed further anddecide the other issues raised [bg ]tle [petitioner ][uhich]stands reserued to be raised and [contended ][in ][an]appro priote pro ce eding s. ["] "38. Since the Hon'ble [Supreme Court ][had, in ][the ][case]of Ashi.sh Agarutal, supra, as a [one-time ][measure]exerci,sing the pouLers under Article [142 ][of ][the]Constitution of India, permitted the [Reuenue ][to ][proceed]under the substituted prouisions, and this [Court]ollowing the petitions only on the [procedural ]Jlaw, [the]right conferred on the Reuenue utould [rematn ][reserued]to proceed further if theg so utant from [the stage ][of ][th-e]order of the Supreme Court in tlrc [case ][of ][Adhish]Agarutal, supra." 6. In view of the sarne, we are inclined [to ][allow ][the] "38. Since the Hon'ble [Supreme Court ][had, in ][the ][case]of Ashi.sh Agarutal, supra, as a [one-time ][measure]exerci,sing the pouLers under Article [142 ][of ][the]Constitution of India, permitted the [Reuenue ][to ][proceed]under the substituted prouisions, and this [Court]ollowing the petitions only on the [procedural ]Jlaw, [the]right conferred on the Reuenue utould [rematn ][reserued]to proceed further if theg so utant from [the stage ][of ][th-e]order of the Supreme Court in tlrc [case ][of ][Adhish]Agarutal, supra." 6. In view of the sarne, 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 amended [provision ]but [under ][the]un-amended provision which is otherwise not [sustainable.] PSK,J & MTR,JW.P.No.3864 of 2O24 a) 7. As has been [held by ][this ][Bench ][in ][the aforesaid ][batch]matters, the [rights ][of ][the parties ][would ][stald ][reserved ][as ][is]at [paragraph Nos.37 ][& ][38 ][of ][the ][said ][order]envisaged passed in the [batch ][of ][writ ][petitions. ][No ][order ][as ][to ][costs']Consequently, [miscellaneous ][petitions pending, ][if ][any,]shall stand closed. I ISD/- G. SIREESHAASSISTANT REGISTRAR..a) \-//gSECT1ON OFFICER //TRUE COPY// To,1. lncome Tax [Officer, ][WARD 15(1), ] [Tower, ] [Guards, ][Masab ][Tank,]Hyderabad, Telangana [- ]5000041. lncome Tax [Officer, ][WARD 15(1), ] [Tower, ] [Guards, ][Masab ][Tank,]Hyderabad, Telangana [- ]5000042. 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 ][Faceless]Assessment Centre, Delhi, Ministry of Finance, Room No. [4O1 ], 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 [10003]Assessment Centre, Delhi, Ministry of Finance, Room No. [4O1 ], 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 [10003] 4. One CC to SRI MANMOHAN [DUNDU, ][Advocate ]lOPUCl 5. One CC to SRI J.V.PRASAD, [(SC FOR ] [TAX) ] 6. Two CD Copies.BSK6. Two CD Copies.BSK GJP\_hr-\_hr- HIGH COURT DATED:1410212024 ORDER WP.No.3864 [of ][2024] ALLOWING WITHOUT s