Wp/5138/2024 Of Ms..vallapureddy Revathi v. The Income Tax Officer

HIGH COURT FOR THE STATE AT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY TWO THOUSAND AND PRESENT THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]AND THE HONOURABLE JUSTICE [N.TUKARAMJI] WRIT PE NO: [5138 ] Between: Agiicuiture, Ms..Vallapureddy Redioing Revathi, [at ][H.No.-t ][W/o ][Vallapureddy Venkat Reddy' Age. 42 ][1-9-s6/A, ][Burhanpuram,Khammam, ]Lears, [Telangana ][Oocc ]-[;]507001. .....PETITIONER AND The lncome Tax [Officer, Ward-1, lncome Tax Office, Khammam'] 12The Pr. Chief Commissioner, [lncome Tax ][Department, ][10rh ][Floor, lncome]Tax Towers, AC Guards, [Hyderabad ][- ][500 004.]2The Pr. Chief Commissioner, [lncome Tax ][Department, ][10rh ][Floor, lncome]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 PetitionUnderr'trlicle226oftheConstitutionoflndiaprayingthatinthecircumstances 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 ][of]writ of Mandamus or [any other applicable ][writ ][declaring ][and ][setting aside ][the]impugned order dated [07 ][O4.2O22 ][with DIN and ][Notice]No.ITBA/AST/F t1 [48N2O22-231 ][1042597948(1) ][issued ][by ][Respondent ][No' ][1, ][the]lmpugned Notice dated [21.O3.2O22 ][with ] [and ][Notic€ ][No]proceedings in.ITBA/AST/F/14SA(SCNy2021-2211c4|173019(1) [aM ]furtherance to it as being [without ][jurisdiction ][and ][in ][violation ][of ][principles of]natural [justice, ][patently ][illegal, ][arbitrary, violative ][of ][Article 14 ][and ][Article]19(1Xg) of the Constitution [of ][lndia.] i.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 .O4.2O22 with DIN and Notice No.ITBtuAST/F I [1 ]48N2022-231 1042597948(1)issued by Respondent No.1, the lmpugned Notice dated 21.O3.2O22 with DINand Notice No.ITBA/AST/F/148A(SCNy2021- 2211041173019(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:SRl J.V.PRASAD (Sr. SC FOR INCOME TAX) Counsel for the Respondent No.3 : SRI GADI PRAVEEN KUMAR, OEPUTYSOLICITOR GENERAL OF INDIA The Court made the folloring ORDER / THE HONOURABLE SRI WSTICE P.SAM KOSITYANDTHE HONOURABLE SRI WSTICE N.TI'I{ARAMJIWRIT PETITION No.5138 OF 2o24 ORDER:[per Hon'ble Si Justice P.SAM KOSfiY) The instant Writ Petition has been liled by the petitioner under Article 226 of the Constitution of Indiaseeking the following relief; '...to issue a writ, order, or direction [more]particularly one in the nature of Writ of Mandamusor any other applicable writ declaring and [setting]aside the impugned order, dated 07 04 [2022 ][witlr]DIN and Notice No. ITBA/AST/F/148A/2022-23/10425979481 issued by Respondent [No.1, ][the]Impugned Notice dated 21.03.2022 [with ] [and]Notice No.ITBA/AST/F/ 148A(SCN)/2021-22 / [1O4r ][I]73O 19(1) and proceedings in furtherance to it [as]being without [jurisdiction ]and in [violation ][of]principles of natural [justice, ]patently illegal arbitraryviolative of Article 14 and Article 19(1)(9) of [the]Constitution of India and to [pass..."] 2. One of the contentions that the [petitioner ][has ][raised] petitioner under Article 226 of the Constitution of Indiaseeking the following relief; '...to issue a writ, order, or direction [more]particularly one in the nature of Writ of Mandamusor any other applicable writ declaring and [setting]aside the impugned order, dated 07 04 [2022 ][witlr]DIN and Notice No. ITBA/AST/F/148A/2022-23/10425979481 issued by Respondent [No.1, ][the]Impugned Notice dated 21.03.2022 [with ] [and]Notice No.ITBA/AST/F/ 148A(SCN)/2021-22 / [1O4r ][I]73O 19(1) and proceedings in furtherance to it [as]being without [jurisdiction ]and in [violation ][of]principles of natural [justice, ]patently illegal arbitraryviolative of Article 14 and Article 19(1)(9) of [the]Constitution of India and 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 carne into effect [from]OL.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 a,lso in a faceless manner.proceedings to be drawn are a,lso 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 judgmentrendered 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. Whereas, learned counsel for the petitioner 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 concemed, this Bench, whiledisposing of said batch of writ petitions, had taken note of tI 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 [petitions]stqnds alloued on this uery [juisdictional ][issue.]Stnce the impugn ed noties and orders [are getting]quashed on the point of [jurisdiction, ]u)e are notinclined to proceed further and decide the [other]issues raise d bg the petitioner which [stands]reserued to be raised ond contended in anap prop iate procee ding [s. ]" "38. Since the Hon'ble Supreme [Court ][lnd, ][in ][the]c-ase of Asfush Agarwal, supra, as a [one-time]measure exerci,sing tLe [pouters under ][Article ][142 ][of]the Constitrttion of India, [permitted ][the Reuenue ][to]proceed under th.e substituted [prouisions, ]and [this]Court allouing tte petitions onlg [on ][the ][procedural]flaut, [the right ][arufered on ][tLw Reuenue ][u.nuld]remain reserued to [proceed ]further if [ttrcg ][so ][uant]fromthe [stage ][ofthe ][order ][ofthe ][Supreme ][Courtin]the case of Ashish Agarutal, suPra." 6. In view of the same, we are inclined [to ][allow ][the]present writ petition also on similar terms. [Accordingly, ][the]present Writ Petition stands allowed on [the ]objection [of ][the]peLitioner tl.at the proceedings have not been [drawn ][in]accordance with the amended [provision ][but ][under ][the]un-amended provision which is otherwise [not ][sustainable.] PSK,J & NTR,JW.P.No.S 738 of 2O24 7. As has been held by this Bench in the aforesaid batchmatters, the right of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaleous petitions pending, if anyshall stand closed. Sd/- T. JAYASREEASSISTANT sEcTloOFFICER /ITRUE 6. In view of the same, we are inclined [to ][allow ][the]present writ petition also on similar terms. [Accordingly, ][the]present Writ Petition stands allowed on [the ]objection [of ][the]peLitioner tl.at the proceedings have not been [drawn ][in]accordance with the amended [provision ][but ][under ][the]un-amended provision which is otherwise [not ][sustainable.] PSK,J & NTR,JW.P.No.S 738 of 2O24 7. As has been held by this Bench in the aforesaid batchmatters, the right of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 38 of the said orderpassed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaleous petitions pending, if anyshall stand closed. Sd/- T. JAYASREEASSISTANT sEcTloOFFICER /ITRUE To t.The lncome [Tax Officer, ][Ward-1, ][lncome Tax ][Office' ][Kha-mmam']2.+i;; F;: di"i [c"mmGibn"r, ][lnCome ][Tax ][D-e-partment' ][1oth ][Floor' ][lncome]frifo*eri, [Guards, ][Hyderabad ][- ][500 ][004'] t.The lncome [Tax Officer, ][Ward-1, ][lncome Tax ][Office' ][Kha-mmam']2.+i;; F;: di"i [c"mmGibn"r, ][lnCome ][Tax ][D-e-partment' ][1oth ][Floor' ][lncome]frifo*eri, [Guards, ][Hyderabad ][- ][500 ][004']3.iH?'#;;6, t [tnu ][cor.in,",t, ][Union ][of lndia' ][Ministry ][of ][Finance' New]Delhi110001.Delhi110001.4.On" CC io Sri [Karan Talwar, Advocate 5.6,iE & i; $iJ.Vi;;r;Ai5r. [sc ][ron ][tNcoriE ][rAX) [oPUc] ]- [..]6.5';;; i;5ii ciii [P;;;a; ][Kumar, Deputv ][solicitor ][General ][of ][lndia](oPUc)5.6,iE & i; $iJ.Vi;;r;Ai5r. [sc ][ron ][tNcoriE ][rAX) [oPUc] ]- [..]6.5';;; i;5ii ciii [P;;;a; ][Kumar, Deputv ][solicitor ][General ][of ][lndia](oPUc) 7.Two CD [CoPies]SA CW I HIGH COURTPSK,J & NTR,J DATE,D:27102t2024 o[R][ lFlE ] [ Ir]((l'ORDERo0 6 udn 2924i:WP.No.S138 of ZO24.*D+fsP,rlcirr--o ALLOWING THE W.PWITHOUT COSTS. *nv