Wp/3978/2024 Of Dhana Lakshmi Vallabhaneni v. The Income Tax Officer

IN THE HIGH COURT AT HYDERABAD(SPecial Original Jurisdiction) THURSDAY, THE FIFTEENTH TWO THOUSAND AND PRESENT THE HONOURABLE [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETITION [N]o[:3978 ] Between: Ms.Dhana Lakshmi [Vallabhaneni, D/o.Mr'V'Jaggagl'', ][ageg ]9!9Yl [5q ].v"?':A 999'ii;r;;-vii", [Frai ][No- ][c-zoi, ][ahirvrt ][Ananda"ri, ][Nizampet' ][Kukatpallv ][- ][50o ][o72']Telangana. ...PETITIONER AND 1. ' The lncome [Tax ][Officer, ][Ward ][12(1 ]), [HYlerabad,Aayakar ][Bhawan' ][Opp' ] Stadium, Basheerbagh, [Hyderabad ][- 500 004]Stadium, Basheerbagh, [Hyderabad ][- 500 004] 2. - The i,'i.c. Principal c-,]Eios, [Commissioner ]uasao Tank, Hyderabad - [Of ][lncome ][Tax ]500 o04, [1,, Hyderabad' lT ]Telangana'[Towers' ][10-2-] 3- " Assessment i'i6',iii"r'n"i,'R;;' [Unit,, lncome ]No. tit' [Tax ]iia [Department, National e-Assessment Center']Flbor, E-Ramp, Jawahadal Nehru stadium'New Delhi [- ][110 ][003.]New Delhi [- ][110 ][003.] . ...RESPONDENTS PetitionunderArticle226oltheConstitutionoflndiaprayingthatinthecircumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High Court may ][be]pleased to the order [passed ][by ][the ][1st Respondent' ][u/s ][147 ][tlw ][Sec' ][1448 of ][the]lncomeTaxAct,lg6l,dated30'O1'2024'bearingDlNandNoticeNo"lTBA/AST/F/14712023-24t1060257562(1)' [for ][the ][Assessment Year ][2018 ][- ][19' ][as]arbitrary, illegal, [bad ][in ][law, ][void-ab-initio' violative ][of the ][principles ][of ][natural]justice, apart from being [violative ][of ][Articles ][1a, ][19(1Xg) ][and 265 ][of ][the]Constitution of [lndia ][and Sec ][148A ][of ][the ][lncome ][Tax ][Act' ][1 ][961 ][' ][and]consequently [set ][aside ][the same'] lA NO: 1 OF 2024 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 ][stay]all further proceedings, including [any ][recovery, pursuant ][to the order ][passed ][by]the 1st Respondent, u/s [147 rtw ][Sec. ][1448 of ][the ][lncome ][Tax Act, ]['1961, ][dated]30.O1.2024, beE.ring DIN and [Notice ][No.ITBtuAST/F114712023- ][241]1060257562(1), forthe Assessment [Year 2018 ]- [19.] Counsel for the Petitioner : SRI [A.V'A.SIVA KARTIKEYA] Counsel for the Respondents: SRI J.V.PRASAD, [(Sr. ] [INCOME TAX)] The Court made the following: i THE [P'SAM ] ANDN'TUKARAMJI THE [HoNouRABLE ]"*i'i'"t"E TIONN[o.39][780F2][o24] ORDER:(per [on'ble ][Sn ][Justice ][P'SAilrI KOSHY)] ORDER:(per The [instant ][Writ ][Petition ][has ][been ][filed ][by ][the]petitioner [under ][Articl ][e ][226 ][of ][the ][Constitution ][of ][India] seeking [for ][the following relief:] '...to [decrare ]in'*"o.ll',1,1?"?i1o l,{*t:.tll'lResPondent.r'rnu:::^::"'r; 1961 dated1448 of [the ][t":31[r.;1oti."'r.ro.nen/Asr/F]o.., 30.o r'2024 [bearing ][D-r ] [an:, ]lY ::: .il - n..="""*ttt"r\ ii iioi' zo l rceo2s7s62.11) [r:' ]g: fi:Year [20 ][18- ][1 ][e ]"" [;;;;'''u;g1,111 ][t:tt?,:?'$]violative "o*i"rti', -"j,-y""'i3;:pi? n]'.i"r"" r+,iustice [apart ][r-'9*.11'18-l:.,.';;;.; ]of [tnaia ][a''d]19(1)(g) [and' ][265- ][of ][ute ][uorr>ur'-*-:";^--- ][i ][qO ]t tt'ari:*;,r;l ":i [*':"'.";: ][TL:i ][til ][i' ][i"'" ]["'" ]o rjustice and [to ]Pass"' One [[of ][the ][contentions ]][[the ][contentions ]][[contentions ]][that ][the petitioner ][has ][rarsed] 2. One [[of ][the ][contentions ]][[the ][contentions ]][[contentions ]]in the [present ][Writ ][Petition ][is ][that ][under ][the ][amended]the Act [which ][carne ][into ][effect ][from]provisions [of]the [respondents' ][while ][proceeding ][under]or.o4.2021,Secdon [14g of ][the Act, ][were ][required ][to ][issue notice ][under]Section14EAand[provide ][an opportunity ][of hearing ][to ][the] One [[of ][the ][contentions ]][[the ][contentions ]][[contentions ]][that ][the petitioner ][has ][rarsed] 2. One [[of ][the ][contentions ]][[the ][contentions ]][[contentions ]]in the [present ][Writ ][Petition ][is ][that ][under ][the ][amended]the Act [which ][carne ][into ][effect ][from]provisions [of]the [respondents' ][while ][proceeding ][under]or.o4.2021,Secdon [14g of ][the Act, ][were ][required ][to ][issue notice ][under]Section14EAand[provide ][an opportunity ][of hearing ][to ][the] assessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner.3. Whereas, learned counsel for the petitionerproceedings 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 judgmentinitiated by the Jurisdictional Assessing Officer. 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 trit petitions to the limited extent.batch, dated 14 .O9.2023 wherein this Court disposed of thebatch of trit petitions to the limited extent. 4. On the other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thelearned Standing Counsel for theCounsel for thefor thetherespondent-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 variousobjections also which the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel for theother hand, learned Standing Counsel for thelearned Standing Counsel for theCounsel for thefor thethe 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-,- PSI(,J& lIr&JW.P.No.3978 oJ 2O24 the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection raised bg the petitioneri.s sustained and all these uit petiflons stands alloutedon this uery juisdictional issue. Since the impugnednotices and orders are gettirLg quashed on tle point ofjurisdiction, u)e are not inclined to ptoceed further anddecide the otler issues raised bg the petitioner uhichstands reserued to be raised and antended in anap prop iate p rocee ding s. " "38. Since th.e Hon'ble Supreme Court had, in the caseof Ashi.sh Aganual, supra, as a one-tim.e rleasureexerci.sing th.e pouers under Article 142 of thpConstitution of tndia, permitted the Reuenue to proceedunder the substihtted prouisions, and this Courtallou.ting the petitions onlA on tle procedural flaut, tleright confened on the Reuenue uould remain reseruedto proceed furtler if tlLeg so tuant from the stage of theorder of the Supreme Court in the case of AshishAganaal, 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 drawn inaccordzrnce 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 stand reserved as ismatters, the rights of the parties would stand reserved as is \-i To, PSI(,J& I\TTR,JW.P.No.3978 ol 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 sta-nd closed. SD/. [C. PRAVEEN ] ASSISTANTEGIS ,,TRUE SECTION tig,pt*',ptg3i*+i*4,igu."r'S[ffi [*;] r gru t:'U :t':tl esx{hu sE"A AiilB'sffi 't?Ilf lo' [u ]"r6. Two [CD CoPtes']BSKGJPw ) / HIGH COURT 7 . As has been held by this Bench in the aforesaid batchmatters, the rights of the parties would stand reserved as ismatters, the rights of the parties would stand reserved as is \-i To, PSI(,J& I\TTR,JW.P.No.3978 ol 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 sta-nd closed. SD/. [C. PRAVEEN ] ASSISTANTEGIS ,,TRUE SECTION tig,pt*',ptg3i*+i*4,igu."r'S[ffi [*;] r gru t:'U :t':tl esx{hu sE"A AiilB'sffi 't?Ilf lo' [u ]"r6. Two [CD CoPtes']BSKGJPw ) / HIGH COURT DATED: 1 510212024 ORDER WP.No.3978 of 2024 ALLOWING THE WRIT WITHOUT COSTS B&[sttr- 1HEst4oC)?3HAB?02{Ii(.D€PATcHr-c