Wp/3907/2023 Of M/S. Dr. Reddys Laboratories Limited v. The Assistant Commissioner Of Income Tax And Another

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF SEPTEMBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION Nos.: 3902 3907 3936 and 4073OF 2023 WRIT PETITION NO: 3902 OF 2023 Between: M/s. Dr. Reddy's Laboratories Limited, 8-2-337, Road No. 3, Banjara [Hills,]Hyderabad 500 034, PAN: Rep: by its trr'lanaging DirectorMr. G V Prasad ...PETITIONER AND 1The Assistant Commissioner of lncome Tax, Circle [- ]8(1) Hyderabad,Telangana - 500 084Telangana - 500 084 2The National Faceless Assessment Centre, 2nd Floor, E- Ramp, JawaharlalNehru Stadium, Delhi - 110003.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 issue a WRIT OF CERTIORARI or any other appropriate writ, order ordirection to call for the records of the 1't Respondent [and ][to ][quash ][lmpugned]manual Notice under Section 148 of the [Act ][dated 29.07.2022 ][and ][the ][lntimation]in DIN and Notice No ITBA/AST/M/148-112022-2311044356572(1), [dated]30.07.2022 and the impugned Order [passed ][under section ]['148A(d) ][of ][the]lncome Tax Act, 1961 , in ITBA/COM/F/1712022-2311044298746(1) [dated]25.07.2022 issued by the Respondent-1 [for ][Assessment ][Year ][2016-17 ][in ] AAACD7S99Q. lA NO: 1 OF 2023 Petition under Section 151 CPC [praying ][that ][in the ][circumstances ][stated]in the affidavit filed in support of the [petition, the ][High ][Court may be pleased to]grant stay of all further proceedings pursuant to the [lmpugned ][manual ][Notice]issued under Section 148 dated of [the ][Act ][dated 29.07.2022 and ][the ][lntimation] letter for Notice under Section i 48 of th,: Act in DIN and Notice NoITBA/AST/S/91 12022-2311044356700(1 ), dated 30.01 .2022 and the impugnedorder passed under sectron 14BA(d) of the Act in lrBA/coM lFt17lio22-Assessment Yeat 2016- 23110442987 46(1 ) dated 17 29.07 in PAN 2022 , pending disposal of issued by the Respondent- the .1 , writforPetition as otherwise the Petitioner will be put tc severe loss and hardship. Counsel for the Petitioner: SRI S.p. CHIDAMBARAM REPRESENTING FORSRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1 : SRI J.V. pRl\SAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - - - WRIT PETITION NO: 3907 0F 2023 Between: M/sDr. Reddys Laboratories Limited, 8-11-337. Road No. 3, Banjara Hills,Hy_derabad 500 034 PAN. AAACD7999e Repby its IVlanaging Director Mr. GV Prasad ...PETITIONER AND 1The Assistant Commissioner of Income Tax, Circle - 8(1) Hyderabad,Telangana - 500 084Telangana - 500 084 zThe National Faceless Assessment Centre, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, Delhi - 1'10003Nehru Stadium, Delhi - 1'10003 ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High'court may bepleased to issue a wRlr oF CERTIORARI or ary other appropiiate writ, ordLr ordirection to call for lhe records of the 1st Rest,ondent and to quash lmpugnedmanual Notice under Section 148 of the Act (iated 3i.o7.2022 the lntimitionIetter in DIN and Notice No.trBA/AST/tv/i48_1 12o22-23t1044376363(1) dated3::O7 :2022 and the impugned Order passed unrJer section 148A(d) of ihe Act inITBtuCOM/F/1712022-23/1044370102(1) dated 31.02.2022 issued bytheRespondent-'l for Assessment Year 2O15-16 n pAN. AAACD7999e. lA NO: 1 OF 2023 ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High'court may bepleased to issue a wRlr oF CERTIORARI or ary other appropiiate writ, ordLr ordirection to call for lhe records of the 1st Rest,ondent and to quash lmpugnedmanual Notice under Section 148 of the Act (iated 3i.o7.2022 the lntimitionIetter in DIN and Notice No.trBA/AST/tv/i48_1 12o22-23t1044376363(1) dated3::O7 :2022 and the impugned Order passed unrJer section 148A(d) of ihe Act inITBtuCOM/F/1712022-23/1044370102(1) dated 31.02.2022 issued bytheRespondent-'l for Assessment Year 2O15-16 n pAN. AAACD7999e. lA NO: 1 OF 2023 Petition under Section 151 cPC praying :hat in the circumstances statedin the affidavit filed in support of the petition, the High court may be pleased togrant stay of all further proceedings pursuant ro the lmpugned manual Noticeunder Section 148 of the Act dated 31 .o7.2022, the tntimation letter in DIN andNotice No. ITBA/AST/M/148_1 t2}22-23t1044376363(1) dated 31.O7.2022 andthe impugned Order passed under sectirn 148A(d) of the Act in ITBA/COM/F/1712022-2311044370107(1) dated 31-O7.2022 issued by theRespondent-1 for Assessmenl Year 2015-16 in PAN. , pendingdisposal of the Writ Petition as otherwise the Petitioner will be put to severe Iossand hardship. Counsel for the Petitioner: SRI S.P. CHIDAMBARAM REPRESENTING FORSRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1: SRI J.V. PRASAD,SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - [- ]- WRIT PETITION NO: 3936 OF 2023 Between: M/s. Dr. Reddys Laboratories Limited., 8-2-337, Road No. 3, Banjara Hills,Hyderabad 500 034 PAN. Rep. by its lttlanaging Director Mr. GV Prasad PETITIONER AND 1The Assistant Commissioner of lncome Tax, Circle [- ]8('l) Hyderabad,Telangana - 500 084.Telangana - 500 084. 2The National Faceless Assessment Centre, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, Delhi - 110003.Nehru Stadium, Delhi - 110003. ...RESPONOENTS 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 issue a WRIT OF CERTIORARI or any other appropriate writ,.order ordirection to call for the records of the ['1't ]Respondent and to [quash ]lmpugnedmanual Notice under Section 148 of the Act dated 31 .07.2022, the lntimationletter in DIN and Notice No. ITBA/AST/M/148_112022-2311044376378(1) dated31 .07 .2022 and the impugned Order [passed ]under section [148A(d) ]of [the]lncome Tax Act, 1961 in ITBA/COtt/|F11712022-2311044369833(1) dated31.07.2022 issued by the Respondent-1 for Assessment Year 2014-15 in PAN. . 1A NO: 1 OF 2023 Petition under Section 151 CPC [praying ]that [in ][the ]circumstances [stated]in the affidavit filed in support of the [petition, ]the High Court may be [pleased to]grant stay of all further proceedings pursuant to the lmpugned manual Noticeunder Section 148 of the Act dated 31 .07.2022; [the ][lntimation letter ]in [&]Notice No: ITBA/AST/M/1 48 -1 12022-231 [1 ]04437 [637 ][8(1 ]) [dated ][31 ][.07 ][.2022 ][and]the impugned Order [passed ]under section [1 ]48A(d) [of ][the ][lncome ][Tax ][Act, ][1961]in ITBfuCOM/F11712022-2311044369833(1) dated [31 ][.07.2022 ][issued ]by [the] Respondent-1 for Assessment Year 2O14-15 in PAN: , pendingdisposal of the Writ Petition as otherwise the Potitioner will be put to severe lossand hardship.and hardship. Counsel for the Petitioner: SRI S.P. CHIDAMBI,RAM REPRESENTING FORSRI VENKATRAM REDDY MANTURSRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1: SRI J.V. PRI\SAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: WRIT PETITION NO: 4073 OF 2023 Between Respondent-1 for Assessment Year 2O14-15 in PAN: , pendingdisposal of the Writ Petition as otherwise the Potitioner will be put to severe lossand hardship.and hardship. Counsel for the Petitioner: SRI S.P. CHIDAMBI,RAM REPRESENTING FORSRI VENKATRAM REDDY MANTURSRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1: SRI J.V. PRI\SAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: WRIT PETITION NO: 4073 OF 2023 Between I\.4i s. Dr. Reddys Laboratories Limited, 8-?_-337, Road No. 3, Banjara Hills,Hyderabad 500 034 PAN. Rep. by its Managing Director Mr. GV PrasadV Prasad ...PETITIONER AND 1The Assistant Commissioner of lncome Tax, Circle - 8(1) Hyderabad,Telangana - 500 084Telangana - 500 084 2The National Faceless Assessment Centre, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, Delhi - 110003Nehru Stadium, Delhi - 110003 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecrrcumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a WRIT OF CERTIORARI or any other appropriate writ, order ordirection to call for the records of the 1"r Respondent and to quash lmpugnedmanual Notice under Section 148 of the Act dated 31.072022. lntimation letter inDIN and Notice No. ITBA/AST/M/148_1t2O22-23/1044376422(1) dated31 .O7.2022 and the impugned Order passed under section 148A(d) of the Act inITBA/CO[//F/1712022-2311044369505(1) daterl 31.07.2022 issued by theRespondent-1 for Assessment Year 2013-14 in l)AN. AAACD7999Q. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, tl- e High Court may be pleased togrant stay of all further proceedings pursuant to the lmpugned manual Noticeunder Section 148 of the Act dated 31 .O7.2022. lntimation letter in DIN andNotice No. I TBA I ASf I W 1 48 _1 I 2022-23 I 1 O 4 437 6 422(1 ) dated 3 1 . 0 7. 2022 and theimpugned Order passed under section 148A(d) of the Act inITBA/COIM/F/1712022-2311044369505(1) dated 31.07.2022 issued by theRespondent-1 for Assessment Year 2013-14 in PAN. AAACDT999Q, pending disposal of the Writ Petition as olherwise the Petitioner will be put to severe lossand hardship Counsel for the Petitioner: SRI S.P. CHIOAMBARAM REPRESENTING FORSRI VENKATRAM REDDY MANTUR Counsel forthe Respondent No.1: SRI J.V. PRASAD,SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - - - The Court made the following: COMMON ORDER \\ THE HON'BLE SRI JUSTICE P.SAM KOSHYAND ; THE HON'BLE SRI JUSTICE LAXMI ]VARAYANA ALISHETTYWRIA PETITION Nos.39O2, 3907, 3'936 and 4073 of 2023 AaI4lIpN A [EB,: ][( ][p ][o ][t ][l ][o ][n' ][b ][t ][e ][.Sri ][../r ][r ][s ][l ]ice [P. ]SA M xoslry/ Hearcl Mr. Venl<atram Reddy Mirntur, along rr.ith Mr. p.Chiclambaram, lcarned counsel for the petitioner.in all these u,ritpetitions and Mr.J.V.Prasad, learned Senior Standing Counsel forthe respondents. Perused the material orL record. 2. Toda-y, u,hen the matter is taken rrp for hearing, it has beeninformed that one o[ the preliminary objections raised by thepetitioner in thr: present rvrit petitions has becn recentlv ansu,eredby this Division Bench in W.P.No.25903 of 2022 and batch whichrvas decided vide order dated 14.O9.2023. 3. In vieq. of the decision of this Division Bench in the aforesaidwrit petitions, and since the preliminary objection being the same,the impugned notice and the consequential orders stands setaside/quashed. Horvever, the liberty stands reserved for theDepartment as has been protected in the batch matters u,hich u,eredecided on 14.09.2023 in W.P.Nos.2S9O3 of 2022 andbatch. 4. Accordingl-y, these u,rit petitions are allowed. No order as to COStS. \ As a sequel, miscellaneous applications [pcnding ]if any [ir-r] these writ petitions, sl-ra1l stand closed. SO/.B.SARASWATHIASSISTANI REGISTRARLat)SECTION OFFICER //rRUE coPY, To, 3. In vieq. of the decision of this Division Bench in the aforesaidwrit petitions, and since the preliminary objection being the same,the impugned notice and the consequential orders stands setaside/quashed. Horvever, the liberty stands reserved for theDepartment as has been protected in the batch matters u,hich u,eredecided on 14.09.2023 in W.P.Nos.2S9O3 of 2022 andbatch. 4. Accordingl-y, these u,rit petitions are allowed. No order as to COStS. \ As a sequel, miscellaneous applications [pcnding ]if any [ir-r] these writ petitions, sl-ra1l stand closed. SO/.B.SARASWATHIASSISTANI REGISTRARLat)SECTION OFFICER //rRUE coPY, To, The Assistant Commissioner of lncome Tax, Circle - 8('1 ) Hyderabad,Telangana - 500 084Telangana - 500 084 1 2The National Faceless Assessment Centre, 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10003. One CC to SRI VENKATRAIVI REDDY iUANTUR, Advocate IOPUCI 4One CC to SRI J.V. PRASAD, SENIOR SC FOR INCOTVE TAX Two CD CopiesTwo CD Copies BNIsBrh"- i I HIGH COURT DATED:21 10912023 COMMON ORDER WP.Nos.3902, 3907, 3936 &4073 of 2023 -." '.rE [ti ][l-':' ][i1-']\t t; L,1'- [t]?5,-,., ALLOWING ALL THE WRIT PEI'ITIONS COSTSo\n>16\ro WITHOUT COSTS