Wp/4346/2024 Of The Primary Agriculture Co- Operative Society Ltd v. The Income Tax Officer

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTIETH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:4346 OF 2024 Between: The Primary Agriculture Co- Operative Society Ltd, Pandavapur 4 191 Pandavapur,Kaddam Kaddam, Adilabad 504106, Telangana lndia represented by its SecretaryKasula Rajendar S/o Kasula Pedda Rajanna aged about 48 [years ]Rl/o Lingapur,Telangana PAN AAEAT4201 H Assessment Year 2018- 19 ...PETITIONER AND 1The lncome Tax Officer, Ward- 1, Nirmal Nirmal District, [(Earstwhile ]AdilabadDistrict) Telangana State.District) Telangana State. 2The Principal Chief Commissioner of lncome Tax - Telangana and A. P,Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028,Telangana.Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028,Telangana. 3The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 110 001 .of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 110 001 . 4The National Faceless Assessrnent Center, lncome Tax Department, [New]Delhi.Delhi. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, IVlinistry of Finance, New Delhi - 110 001.Department of Revenue, IVlinistry of Finance, New Delhi - 110 001. 5 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia [praying ]that [in ]thecircumstances stated in the affidavit filed therewith, the [High ]Court [may ][be]pleased to issue an appropriate writ, order or direction more [particularly ]one inthe nature of Writ of Mandamus, declaring the order [passed ][by ]the [lncome Tax]Authorities (National Faceless E- Assessment Centre completed [the ][assessment]lJlS 147 r/w Section 144- B of the lncome Tax Act, 1961 [vide ][DIN and Notice ][No.] 'dated 17- 03- 2023 in ITBA/AST/S/14712022- 2311050929146('l ) for theassessment year 2018- 19 determining the total income of Rs. [1 ][1 ],59,74,0631 [as]arbitrary, illegal, bad in law, without [jurisdiction, ]void- ab- initio, violative of theprinciples of natural [justice ]apart from being violative of Articles 1a, 19(1)(g) and265 of the Constitution of lndia and Sec. [148A ][of the ][lncome Tax ][Act, ][1961, ][and]consequently set aside the same. Counsel for the Petitioner : SRI THANNERU CHAITANYA counserror the Respondents No.1to4 , iss.rffii#fr??y:ilio Counsel for the Respondent No.5 : SRI GADI [KUMAR, ][DY.SO.GEN]The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSITYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.4346 OF 2o24 ORI)ER:@er Hon'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been frled bv thepetitioner under Article 226 of the Constitution of Indiaseeking for the following relief: "...to issue an appropriate writ, order, or directionmore particularly one in the nature of Writ ofMandamus declaring the order passed by ttreIncome Tax Authorities (National Faceless E-Assessment Centre) completed the assessmentunder Section 147 read with Section 1zt4-B of theIncome Tax Act, 1961 vide DIN and Notice, datedL7.o3.2o23 in ITBA/AST/ S / t47 I 2o22-2s / tosog29146(l) for the assessment year 2Ol8-19determining the total income of Rs.11,59,74,063/-as arbitrary, illegal, bad in law, withoutjurisdiction, void ab initio, violative of the principlesof natural justice, apart from being violative ofArticles 1+, 19(1)(9) and 265 of the Constitution ofIndia and Section 148.{ of ttre Incorire Tax Act, 1961and consequently set aside the same in theinterests ofjustice and pass..." 2. One of the contentions that the petitioner tras raised 2. One of the contentions that the petitioner tras raised in the present Writ Petition is that under the amendedpro\dsions of the Act which came into effect fromOL.O4.2O2L, the respondents, while proceeding underSection 148 of the Act, were required to issue notice under Section 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 m€rnner. 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 judgmentrendered by this very Bench in Wp.No.25903 of 2022 &,batch, dated 14.09 .2023 wherein this Court disposed of tl:ebatch of writ petitions to the limited extent. 4. On the other hald, the other hald, other hald, hald, learned Standing Counsel Counsel for 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 ,,witpetition. On the other hald, the other hald, other hald, hald, learned Standing Counsel Counsel for 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 II the same at paragraph Nos.37 & 38 which are reprduced herein under: '37. The preliminary objection raised bg the petttioneris sustained and all these uit petitions stands allotuedon this uery juri.sdictional i.ssue. Since the impugnednotices and orders are getting qtashed on the point ofjurisdiction, u)e are not inclined to proceed furth.er anddecid.e the otLLer issues raised bg tlrc petitioner uhichstands reserued to be raised and contended in an"appropriate proceeding s. "38. Since tte Hon'bLe Supreme Court ha.d., in the caseof Ashish Aga naa\ supra, as a one-time meosureexercisirLg the pouers under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder tLe substituted proui.sions, and thi,s Courtallouing tle petitions onlg on tle procedural flau-t, theright confened on the Reuenue would remain reseruedto proceed further if theg so uant from tle 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. Accordingty, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the arnended 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 is PSK,J & NTR,JW.P.No.4346 oJ 2O24 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 stald closed. SD/- N. CHANORA SEKHAR ASSISTANT REGISTRAR.h- //TRUE coPY/' SECT]ON OFFICER 'o'.,. [-n" ][rncome ][Tax ][officer, ][ward- ][1, Nirmal Nirmal District, (Earstwhile ][Adilabad]District) Telangana [[State]]District) Telangana [[State]] District) Telangana [[State]]z. - in,j"pi*ipri'cnLi ivi"iror,ii-iT To*er., [commissioner ]Ac Guards, [of ]Masab [lncome-Tax ]Tank' [- ]Hyderabad [Telangana ]- "!9^A:^i'500 028'Telangana.- in,j"pi*ipri'cnLi ivi"iror,ii-iT To*er., [commissioner ]Ac Guards, [of ]Masab [lncome-Tax ]Tank' [- ]Hyderabad [Telangana ]- "!9^A:^i'500 028'Telangana. Telangana.a. " ine rviin"iri.v dfiJirman, oi Firince, [Central Board ]corernment of [of ][Direct Taxes, ]tndia, secretariat [Department of. ]Buildings, New [Reyer.tu.e']Delhi -110 001.110 001. 110 001.+. ine f.laiional [Faceless Assessment ][Center, ][lncome ][Tax ][Department, ][New]Delhi.Delhi. 'o'.,. [-n" ][rncome ][Tax ][officer, ][ward- ][1, Nirmal Nirmal District, (Earstwhile ][Adilabad]District) Telangana [[State]]District) Telangana [[State]] District) Telangana [[State]]z. - in,j"pi*ipri'cnLi ivi"iror,ii-iT To*er., [commissioner ]Ac Guards, [of ]Masab [lncome-Tax ]Tank' [- ]Hyderabad [Telangana ]- "!9^A:^i'500 028'Telangana.- in,j"pi*ipri'cnLi ivi"iror,ii-iT To*er., [commissioner ]Ac Guards, [of ]Masab [lncome-Tax ]Tank' [- ]Hyderabad [Telangana ]- "!9^A:^i'500 028'Telangana. Telangana.a. " ine rviin"iri.v dfiJirman, oi Firince, [Central Board ]corernment of [of ][Direct Taxes, ]tndia, secretariat [Department of. ]Buildings, New [Reyer.tu.e']Delhi -110 001.110 001. 110 001.+. ine f.laiional [Faceless Assessment ][Center, ][lncome ][Tax ][Department, ][New]Delhi.Delhi. Delhi.S. iie'Secretary [to the Government, ][Union ][of ][lndia, ][Department ][of ][Revenue']Ministrv of Firiance, [[New ][Delhi ]][[Delhi ]][[- ][1 ][10 ][001 ]][[1 ][10 ][001 ]][[10 ][001 ]][[001 ]][[']]Ministrv of Firiance, [[New ][Delhi ]][[Delhi ]][[- ][1 ][10 ][001 ]][[1 ][10 ][001 ]][[10 ][001 ]][[001 ]][[']] Ministrv of Firiance, [[New ][Delhi ]][[Delhi ]][[- ][1 ][10 ][001 ]][[1 ][10 ][001 ]][[10 ][001 ]][[001 ]][[']]6. 5;;t6i; snrrn-Ar'rrlenu [cHAITANYA ][KUMAR, ][Advocate ][[oPUC]-^-..^-]i. il; il; ca 6 aRi 6 aRi aRi [[suNDACI ] [PtsuPAT|, ]][ [PtsuPAT|, ]][[PtsuPAT|, ]][[(sr ][sc ][for ][lncome Tax Dept)' ]][[sc ][for ][lncome Tax Dept)' ]][[for ][lncome Tax Dept)' ]][[lncome Tax Dept)' ]][[[oPUC]]]i. il; il; ca 6 aRi 6 aRi aRi [[suNDACI ] [PtsuPAT|, ]][ [PtsuPAT|, ]][[PtsuPAT|, ]][[(sr ][sc ][for ][lncome Tax Dept)' ]][[sc ][for ][lncome Tax Dept)' ]][[for ][lncome Tax Dept)' ]][[lncome Tax Dept)' ]][[[oPUC]]] ca 6 aRi 6 aRi aRi [[suNDACI ] [PtsuPAT|, ]][ [PtsuPAT|, ]][[PtsuPAT|, ]][[(sr ][sc ][for ][lncome Tax Dept)' ]][[sc ][for ][lncome Tax Dept)' ]][[for ][lncome Tax Dept)' ]][[lncome Tax Dept)' ]][[[oPUC]]]i. il; il; f. - il; ca i; sci [cAor pneveeN ][KUMAR. (Depury.soticitor General of lndia),]HiSi, Corrt tor. in" State of Telangana at Hyderabad f. - il; ca i; sci [cAor pneveeN ][KUMAR. (Depury.soticitor General of lndia),]HiSi, Corrt tor. in" State of Telangana at Hyderabad 9. Two CD [CoPies.] BSK GJP b r' [:.] -c HIGH COURT DATED:2010212024 ORDERWP.No.4346 of 2024 ALLOWING THE WITHOUT COSTS6['r,18e$o tiriE S14 /c-(.i'It)3t' H[q7]fi:i,it?t..r' .,/t ..:.r:\ ...' [s. ]i.-..\--.. i