Wp/4962/2024 Of Musharaff Mehdi Syed v. Deputy Commissioner Ofincome Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENTY SIXTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:4962 OF 2024 Between: Musharaff Mehdi Syed, S/o Syed Yusaf Nawab Age.62years Occ.Business 8-2-293l82lLl33OlA, Road No.12, Banjara Hills MLA Colony, Hyderabad - 500034,Telangana. .....PETITIONER AND 1 . Deputy Commissioner of lncome Tax, Circle (1 ),1 T Tower, Ac Guards, MasabTank, Hyderabad- 500004.Tank, Hyderabad- 500004. 2. Principal Commissioner Of lncome Tax, Hyderabad -'1 , 1Oth Floor, C-Block,l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment 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.] .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ order or direction more particularly one inthe nature of Writof Mandamus, declaring the impugned order dt. 1210412023 lorA.Y.2019-20 passed u/s 148A(d) of the Act vide DIN No. ITBA/AST|F|149N2022-23 I 105204807 8('l )and the consequential notice u/s 148 at.1210412O23vide DIN No. ITBA/ASTlsl148-112022-2311052049078(1 ), issued by the JA0(1strespondent) instead of FAO(3rd respondent),as void, illegal, and contrary to theprovisions of lncome-tax Act and contrary to the Principles of Natural Justice.|.A.NO:1 OF 2024 petition Under Section 1 51 CpC praying that in the circumstances statedin the affidavit fired in support of the petition, the High court stay a' further proceedings may be preased topursuant to the notice u/s 14g dt. 12/04/2023_ videDIN No.ITBA/AST/F t14B_112022- 23t1OS2O4gOtB(1)_ issued by the 1.rRespondent(JAO)for A.y. 2019-20instead of 3rd respondent(FAO). Counsel for the petitioner: SRI DUNDU MANMOHANSRI DUNDU MANMOHAN Counsel for the Respondents : SRt VIJHAY K.PUNNA The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.4962 0F 2024 ORDER: (per Ho n'ble Si Justice P.SAM KOSHfl) Heard Mr.Dundu Manmohan, learned counsel for thepetitioner and Mr.Vijhay K. punna, Iearned SeniorStanding Counsel for the Income Tax Department forrespondents. Perused the material available on record. 2. The instant Writ Petition has been filed theby petitioner under Articl e 226 of the Constitution of Indiaseeking for the following reliet 'to issue on oppropriote writ order or direction more porticulorly one inthe noture of Writ ol Mondomus decloring the impugned order dt12/04/2023 for A Y 201920 possed u/s 148Ad ol the Act vide DtN NoITBA/AST/F/148A/ 202223 / 1OS2O4BO7B(1) oN the consequentidtnotice u/s 148 ot 12/04/2023 vide DIN No|TBA/AST/S/1481/202221/1052049078(1) issued by the JAo 1strespondent insteod of FAO3td respondent os void illegol ond controry tothe provisions of lncome tox Act ond controry to the principles of Noturol!ustice". 3.One of the contentions that the petitioner has raised inthe present Writ Petition is that under the amended PSI(,J & MTR,JW.P.No.4962 of [2024] 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]be drawn [are ][also ][in ][a ][faceless ][manner']proceedings to 3.One of the contentions that the petitioner has raised inthe present Writ Petition is that under the amended PSI(,J & MTR,JW.P.No.4962 of [2024] 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]be drawn [are ][also ][in ][a ][faceless ][manner']proceedings to 4. Whereas, learned [counsel ][for the ][petitioner]contended that, [in ][the ][instalt ][case, reopening ][has ][been]initiated by [the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent ][judgment]rendered by this [very ][Bench ][in ][WP'No'25903 ][of ][2022 ][&]batch, dated [14.Og.2023 ][wherein ][this ][Court ][disposed ][of ][the]batch of writ [petitions to ][the ][limited ][extent'] 5. On the other hand, [learned Standing Counsel ][for ][the]respondent-Department [does ][not ][dispute ][that ][the ][said]objection was decided [in the ][aforesaid ][batch ][of ][Writ]Petitions. [However, ][he ][further ][contended ][that ][apart ][from]the aforesaid [objection, ][there ][have ][been ][other ][various]objections [a-lso ][which ][the petitioner ][has ][raised ][in ][the ][writ]petltron 6. 6. 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 ofthe same at paragraph Nos.37 & 3g which are reproducedherein under: ?7 [fhe ][preliminary ][objection ][rai.sed_ ][bg ][the ][petitioner]is sustained and all *Ese uit petitions standi alloued_on this uery jurisdictional issue. Since the impugned.?d:n-? [and ][orders are getting quoshed ][on ][tlrc ][point ][of]jurisdiction, u)e are not inclined to proceed furtier anddecide the otLer issues raised bg the ptiiioner tthbhstands reserued to be raised and- contended. in anapprop riote proceeding s., "38. Sine the Hon'ble Suprem.e Court had, in tLe caseof Ashish Aganuol, supra, as a one-time measureelerctsing the powers under Article 142 of theConstihttion of Indta, permitted. tlrc Reuenue to pioceed,under the substituted prouisions, and thii Courtallotuing the petitions only on the proedurat th.eftaut, right confered on the Reuenue uould remain reservedto proceed further if theg so uant from the stage of theorder of the Supreme Court in .tLe case oj ein5nAgontal, supra." 7 . In view of the same, we are inclined to allow thepresent writ p€tition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inpetitioner that the proceedings have not been drawn inaccordance with the amended provision but under theun-amended provision which is othenrise not sustainable. PSI(,J & MTR,JW.P.No.4962 [of 2024] 8. As has been [held by ][this ][Bench ][in ][the ][aforesaid ][batch]matters, the rights [of ][the ][parties ][would stand ][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] Ass,siRlirci:5'.jilAVSECTION //TRUE [COPY/'] ro elrncome [rax, ][circle ][(1),1 ] [Tower' Ac Guards']r. rn".oo"1;y*ffiffi,;.,o*,. :, I tgglffiffi,,,-i.'*pr#l--d; SAKKSw r.. -ti HIGH COURT DATED:2610212024 ORDER WP.No.4962 of [2024] ALLOWING THE W.PWITHOUT COSTS. Z#-tr"- l HE 6(JooO 2 APfi 21I7Ii*SPATCHtsv