Wp/5130/2024 Of Mr.vallapureddy Venkat Reddy v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY SEVENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRl JUSTICE N.TUKARAMJI WRIT PETITIONo 5130 0F 2024 Between: Mr.Vallapureddy Venkat Reddy, S/o Kameswara Rao, aged about 52 [years, ]Occ :Agriculture, Residing at H.No.11-9-36/4, Burhanpuram, Khammam, Telangana -507001. .....PETITIONER AND 1The lncome Tax Officer, Ward-1, lncome Tax ffice, Khammam. 2.The Pr. Chief Commissioner, lncome Tax Department, 1Oth [Floor, lncome]Tax Towers, AC Guards, Hyderabad - 500 004-Tax Towers, AC Guards, Hyderabad - 500 004-3.Union of lndia, Represented by its Secretary [to ]the [Government, Ministry ][of]Finance, New Delhi-1 10001.Finance, New Delhi-1 10001. .....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, Order or Direction, more [particularly ]one in the nature ofWrit of Mandamus or any other applicable [writ ][declaring ][and ][setting aside ][the]impugned order dated 0710412022 with DIN and [Notice]No.ITBA/AST/F I 1 48N2O22-231 [1 ]042597648(l) [issued ][by ][Respondent ][No. ][1, ][the]lmpugned Notice dated 21'.03'2022 with NoticeNo.ITBA/AST/F/14SA(SCNy2021- 2211O41150865(1) [and ][proceedings ][in]furtherance to it as being without [jurisdiction ][and ][in ][violation ][of ][principles of]natural [justice, patently ]illegal, arbitrary, [violative ][of ][Article ]['14 ][and ][Artick-']19( 1 Xg) of the Constitution of lndia. |.A.NO:1 OF 2024 Petition Under Section 151 CPC [praying ]that 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 to the impugned order dated07 10412022 with DIN and Notice No. ITBtuAST/F I 1 48A12022- 231'1042597648(1 )issued by Respondent No.1, the lmpugned Notice dated 2110312022 with DINand Notice No.ITBtuAST/F/148A(SCNy2021- 2211041150865(1) andproceedings in furtherance to it pending disposal of the main writ petition. Counsel for the Petitioner : SRI KARAN TALWAR Counsel for the Respondent Nos.1 & 2: SRI J.V.PRASAD (SC FOR INCOME TAX) Counsel for the Respondent No.3 : SRI N.BHUJANGA RAO The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSI{YANDTHE HONOURABLE SRI WSTICE N.TIII{ARAIVIJIUIRIT PETITION No.513O OF 2o24 ORI)ER:lper Ho n'ble Si Justice P.SAM KOSHY) The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of Indiaseeking the following relief; "...to issue a writ, order, or direction moreparticularly one in the nature of Writ of Mandamusor any other applicable writ declaring and settingaside the impugned order dated 07 lM 12022 withDIN and Notice No. ITB A / AST I F / 48A / 2022-23 / tO 2597648(ll issued by Respondent No.1, theImpugned Notice, dated 21.O3.2022 with DIN NoticeNo. ITBA/ AST/ F/ 1 48A(SCN) / 2o2 t -22 / I 04 1 [1 ]s086s( 1) and proceedings in furtherance to it as beingwithout [jurisdiction ]and in violation of principles ofnatural [justice, ]patently illegal arbitrary violative ofArticle 14 and Article 19(1)(d of the Constitution ofIndia to pass..." 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the [amended]provisions of the Act which czune into effect fromOl.O4.2O2l, the respondents, while [proceeding ][under]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, theproceedings to be drawn are also in a faceless manner. 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the [amended]provisions of the Act which czune into effect fromOl.O4.2O2l, the respondents, while [proceeding ][under]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, theproceedings to be drawn are also in a faceless manner. 3. Whereas, leamed counsel for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Ofl-rcer. 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 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 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. 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--- r ,a. I tI --7 / the same at paragraph Nos.37 & 38 which are reproduced herein under: "37. The preliminary objection raised bg thepetitioner is sustained and all these urit petitionsstands alloued on this uery jurisdictional issue.Sine tLe impugned noties and orders are gettingquashed on tlte point of jurisdiction, rue are notinclined to proceed further and decide tle otherissues raised bg the petitioner utltich standsreserued to be raised and contended in an"app ropiate p roce e ding s. "38. Stnce the Hon'ble Supreme Court Lwd, in thecase of Ashish Agarutal, supra, as a one-timemeasure exerci-sing the powers under Article 142 ofthe Constitution of India, pennitted th.e Reuenue toproceed under the substituted prouisions, and thisCourt allouing the petitions onlg on the proceduralflaut, [tte ][right ][anfened on ][th.e ][Reuenue ][utould]remain reserued to proceed further if th.ey so taantfrom [tte ][stage ][of ][tle ][order of the ][Supreme ][Court ][in]the case of Ashish Aganu.tal, supra." 6. In view of the same, we are-inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands a,llowed on the objection of thepetitioner that the proceedings have not been &awn inaccordance with the amended provision but under theun-amended provision which is otherwise not sustainable. PSI(,J& J\IT&JW.P.No.S73O oJ 2024 rr 7 . As has been held by this Bench in the aforesaid batch matters, the right of the parties would stand reserved as is envisaged at paragraph Nos.37 & 3g of the said order passed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaneous petitions pending, if anyshall stand closed. sd/-r. JAYASFEE IAssrsTANT REGISnAR I't///TRUE 'a' SECTION to ,. ,n" lncome Tax Officer, Ward-1' lncome T-ax Offtce' Khammam'[[lorh ]][Floor' ] ,. ,n" lncome Tax Officer, Ward-1' ,n" lncome Tax Officer, Ward-1' lncome Tax Officer, Ward-1' Ward-1' lncome 2. The Pr. [ctrier ][commisJibnll'jnJornl ][i'*.o"partment' ][[lorh ]][Floor' ][lncome ][Tax]2. The Pr. [ctrier ][commisJibnll'jnJornl ][i'*.o"partment' ][[lorh ]][Floor' ][lncome ][Tax] ,. iflxg:""*i3li? [E',""3lit#"t't33,3,1ii ][rndia, ][Ministry ][of Finance' ][New]DelhFl10001-i: DelhFl10001-i: l, [g*i ]:: :* [1"nt'i{?i*i:ff'#p."yEi#t'"""' 7. Two [CoPies] SAck\L 'r;i- HIGH COURTPSK,J & NTR,J DATED:27102t2024 ORDER WP.No.5130 of 2024 ALLOWING THE W.PWITHOUT COSTS. @"rrr,r,ru o[e][ 1t1E ][s14][ ,€.]4.[k](Ico0 6 nm 2s24 ,i*D1 jP.1TCHf-[o]