Wp/4524/2024 Of Bhaskara Suresh Patnala v. Income Tax Officer

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIRST DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION NO:4524 OF 2024 Between: Bhaskara Suresh Patnala, Rep. by [holder ][(Seshagiri Rao Narra), H.No. ][13-96,]P T Colony, Dilsukhnagar, Hyderabad [- 500060, Telangana-] ...PETITIONER AND Ilncome Tax Officer, Wardg(1), I T [Tower, ][Ac ][Guards, Masab ][Tank,]Hyderabad- 500004.Hyderabad- 500004. 2The Principal Chief Commissioner [of ][lncome Tax ] [and ][TS' ][1Oth ][Floor, ] 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 ][Department, ][National ][Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][401 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1'10003.]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][401 ], [2nd ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1'10003.] 4. lncome Tax Officer ITO(INT [Taxn)-2, ][Hyd' ][Aaykar ][Bhawan, Opposite ][Lb]Stadium, Basheer Bagh, Hyderabad [- ][500004.]Stadium, Basheer Bagh, Hyderabad [- ][500004.] ...RESPONDENTS Petition under Article 226 of [lhe ][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 writ of Mandamus, [declaring ][the ][impugned order ][dt. ][2210312023 ][for ][A.Y.]2016-17 [passed ]u/s 148A(d) [of the ][Act ][vide DIN No. ITBA/ASTlFl148A ][12022-23]t1051119375(1)and the consequential [notice ][u/s ][148 ][dr. ][2410312023 ][vide ] [No.]ITBA/AST/S/'1481t2022-23t1}51249354(1), [for A.Y. 2016-17' issued by the ] (1st respondent) instead of FAo(3rd respondent), [as void, illegal, and ][contrary ][to]the provisions of [lncome-tax Act and contrary ][to ][the ][Principles ][of ][Natural 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 notice u/s 148 dt. 2410312023 vide DIN No.ITBA/AST/S/148 112022- 2311051249354(1)issued by the lstRespondent(JAO)for A.Y. 2016-l Tinstead of 3rd respondent(FAO). Counsel for the Petitioner :SRl MANMOHAN DUNDU Counsel for the Respondents: SRI J.V.PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER a THE HON'BLE E [P.SAM ] ANDTHE HON'BLE SRI [N.TUI(ARAMJI]UTRIT PETITION [No.4524 ][2o24] ORDER: [(per ][Hon'bte ][Sri ][Justice ][P,SAM ][KOSHY)] The instant Writ [Petition ][has ][been ][filed ][by ][the] under [Article ][226 ][of the ][Constitution ][of ][India]petitioner seeking for the [following relief:] "...to issue a Wit of [Mandamus ][or ][ang ][other appropiate]Writ Order or [Diriction ][d'eclaing ][the ][impugned ][order]dt.22.O3.2O23 for [A.Y. ][2016-17 ][passed ][u/ ][s ][148A(d) ][of]the Inami Tax Act, 1961, uide DINvo.13n/ AST/ F/ [148A/ ][2022-23/ ][1051 ][119375(1) ][and ][the]consequential [notice ][u/ ][s ][148 ][of ][the ][Inyyg ][Tax ],Act, [1961']dated 24.03.2O23, [uid'e ] [No: ] 23/ 1051249354(1), for [A.Y. ][2016-17, ][issued bg the JAO ][(L't]rispondent) [instead- ][of ] [(3'd ][respondent), ][as-uoid, ][illegal']oni to [th.e ][prouisions ][of ][Income-Tox ][Act ][and]co,ntrary "ontrlry to ihe [pnnciplZs ][of ][natural ][justice, and ][pass ][such]other oiders [o.s ][ihis ][rlin'bte ][Court mag ][deem ]fit [and ][proper" ]['] 2. One of the contentions [that the ][petitioner has ][raised] 2. One of the contentions [that the ][petitioner has ][raised] in the present [Writ ][Petition ][is ][that ][under ][the ][amended]of the Act [which ][carne ][into ][effect ][from]provisions the [respondents, ][while ][proceeding ][under]OL.O4.2O2I, Section 148 [of ][the Act, ][were ][required ][to ][issue notice ][under] Section 148A and [provide ][an ][oPportunity of hearing ][to ][the] assessee. As per the amended provision of law, [the]proceedings to be drawn are also in a faceless marlner. Whereas, Iearned counsel for the for the petitioner 3. Whereas, Iearned counsel for the 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.25903 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 a-foresaid 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. 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 \ PSK,J & /liiiTR,J the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. TTe preliminary objection rabed bg tle petitioneris sustained and all these wit petifions stands allowedon this uery jurisdictional issue. Since the impugnedis sustained and all these wit petifions stands allowedon this uery jurisdictional issue. Since the impugnednotices and orders are getting quasLed on the point ofjurisdiction, u)e are not inclined to proceed furttrcr andjurisdiction, u)e are not inclined to proceed furttrcr anddecide the other tssues raised bg the petitioner whichstands reserued to be raised and contended in an"app ropriate pro ceeding s. stands reserued to be raised and contended in an"app ropriate pro ceeding s. '38. Since the Hon'ble Supreme Court had, in the caseof Ashi,sh Agatual, supra, as a one-time meo.sureexercising the powers under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder the substituted prouisions, and thb Courlallotuing the petitions onlg on the procedurol flaw, theright confened on the Reuenue would remain reseruedto proceed further tf they so want from the stage of theorder of the Supreme Court in the case of AshishAganaal, supra." 6. In view of the sarne, 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 inaccordance 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 is PSK,J& ]\ITR,JW.P.No.4524 oJ 2O24 To, envisaged at pa-ragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costsif Consequently, miscellaneous petitions pending, any,if Consequently, miscellaneous petitions pending, any, shall stand closed. SD/. MOHD. SANAULLAH ANSARIASSISTANT REGISTRAB //TRUE COPY// SECTION OFFICER 1 , The lncome Tax Officer, [Wardg(1 ]), [Tower, ][Ac ][Guards, Masab ][Tank,]Hyderabad- 500004.Hyderabad- 500004. 2. The Principal Chief Commissioner [of ][lncome Tax ] [and ][TS, ][1Oth ][Floor, ] Block, l.T. Towers, 10-2-3, A.C. Guards, [Hyderabad-500004.]Block, l.T. Towers, 10-2-3, A.C. Guards, [Hyderabad-500004.] PSK,J& ]\ITR,JW.P.No.4524 oJ 2O24 To, envisaged at pa-ragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costsif Consequently, miscellaneous petitions pending, any,if Consequently, miscellaneous petitions pending, any, shall stand closed. SD/. MOHD. SANAULLAH ANSARIASSISTANT REGISTRAB //TRUE COPY// SECTION OFFICER 1 , The lncome Tax Officer, [Wardg(1 ]), [Tower, ][Ac ][Guards, Masab ][Tank,]Hyderabad- 500004.Hyderabad- 500004. 2. The Principal Chief Commissioner [of ][lncome Tax ] [and ][TS, ][1Oth ][Floor, ] 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 [Department, ][National ][Faceless]Assessment Centre, Delhi, Ministry of [Finance, Room ][No. ][401 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003.]Assessment Centre, Delhi, Ministry of [Finance, Room ][No. ][401 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 ][10003.] 4. The income Tax Officer ITO [(lNT ]Taxn)-2, [Hyd, ][Aaykar Bhawan, Opposite ][Lb]Stadium, Basheer Bagh, Hyderabad [- 500004.]Stadium, Basheer Bagh, Hyderabad [- 500004.] 5. One CC to SRI MANMOHAN DUNDU, [Advocate. ] 6 One CC to SRI J.V.PRASAD, [(SC ] [TAX). ] 7. Two CD Copies.BSKBSK GJ HIGH COURT DATED:2110212024 ORDER WP.No.4524 ot 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS sc6,v 1HES14oaeo(-)0 3 t,pn znttot* ossraI