Wp/5146/2024 Of Mr. Mohd Abdul Faraz v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5146 OF 2024 Between: Mr Mohd Abdul Faraz, S/o Mr. M. A. Aleem, aged 34 years, Occ. Business,H. No. 4-1-72, Azam Road, Nizamabad - 503 001, Telangana. ..PETITIONER AND 1The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156i3,Subash Nagar, Nizamabad - 503 002, Telangana.Subash Nagar, Nizamabad - 503 002, Telangana. 2The_ Principal Commissioner Of lncome Tax- 2, Hyderabad, l.T. Towers,10-2-3, AC Guards, Hyderabad - 50O 004, Telangana.-10-2-3, AC Guards, Hyderabad - 50O 004, Telangana.- 3Assessment Unit, Income Tax Department, National e-Assessment Centre,New _Delhi, Rogm No. 4O1, 2N Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003New _Delhi, Rogm No. 4O1, 2N Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003 ..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring. a. the order passed by the 1st Respondent, u/s 148A(d) of the lncome Tax Act,'1961, dated O8.d4.2022, bearing DIN and Notice No. tTBtuAST/F/148N2O22-2311042667526(1), for the Assessment Year 2018 - 19, and b. the notice issued by the 1st Respondent, u/s 148 of th€ lncome Tax Act, 1961,dated 08.04.2O22, bearing DIN and Notice No. |TBA/AST/S/148_112022-23/1042669033(1), for the Assessment Year2018 - 19, atbitrary, illegal, bad ih law, void_a b_rnitio, violative of the principles ofnatu raljustice apart from being violative of Articles1a, t9(1Xg) and 265 of theConstitution of lndia and Sec. .l4gA of thelncome Tax Act, 1961, andconsequently set aside the same in the interests of justice lA NO: 1 oF 2024 Petition under Section 151 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased tostay all further proceedings, incruding any recovery, pursuant to the notice issuedby the 1st Respondent, u/s 14g of the lncome Tax Act, 1961, dated 08.04.2022,bearing DIN and Notice No- rrBA/AST/S/148_1r2o22-23/1042669033(.r), for theAssessment [year ]2O1B _ 19, pending disposal of the above Writ petition. Counsel for the petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R.plSUpATl , Sr. SC for lncome Tax Dept The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIryAND THE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.5146 OF 2o24 ORDER:(per Hon'ble Si Justice P.SAM KOSHY) Heard Mr.A.V.A.siva Kartikeya, learned counsel for the petitioner and Ms.Sundari R. Pasupati, learned SeniorStanding Counsel for the Income Tax Department forrespondents. Perused the material available on record. 2. The instant Writ Petition has been filed by thepetitioner under Article 226 of the Constitution of Indiaseeking for the following reliel "to r3sue a Writ of Mandamus or ang oth.er appropiate WitOrder or Direction d-eclaring a tLe order passed bg the lstRespondent u/ s 1 48Ad of the Iname Tox Act 1 96 I dated O804 2022 beaing DIN and Notice NoITBA/AST/F/148A/202223/10426675261 _for thEAssessment Year 2O18 19 and b the notice iss-ued bg tle lstRespond.ent u/ s 148 of the Iname Tax Act 1961 d.ated O8 O42022 beoring DIN and- Notice lYoITBA/AST/S/1481/202223/1042669033(1) .fo, theAssessment Year 2O18-19 arbitrary illegal bad in lana uoidab initio uiolatiue of the principles of ratural justie aryrtfrom [being ][uiolatiue ][oJ ][Articles ][la ][D(l)(g) ][and ][265 ][of ][*e]Constitrttion of India and Sec 148A of thc Iname Tax Act1961 and arsequentlg set aside the same in the interests ofjustice"._- ( 4 PSr<,J & NTR,JW.P.No.S746 of 2O24 "to r3sue a Writ of Mandamus or ang oth.er appropiate WitOrder or Direction d-eclaring a tLe order passed bg the lstRespondent u/ s 1 48Ad of the Iname Tox Act 1 96 I dated O804 2022 beaing DIN and Notice NoITBA/AST/F/148A/202223/10426675261 _for thEAssessment Year 2O18 19 and b the notice iss-ued bg tle lstRespond.ent u/ s 148 of the Iname Tax Act 1961 d.ated O8 O42022 beoring DIN and- Notice lYoITBA/AST/S/1481/202223/1042669033(1) .fo, theAssessment Year 2O18-19 arbitrary illegal bad in lana uoidab initio uiolatiue of the principles of ratural justie aryrtfrom [being ][uiolatiue ][oJ ][Articles ][la ][D(l)(g) ][and ][265 ][of ][*e]Constitrttion of India and Sec 148A of thc Iname Tax Act1961 and arsequentlg set aside the same in the interests ofjustice"._- ( 4 PSr<,J & NTR,JW.P.No.S746 of 2O24 petitioner that the proceedings have not been drawn inaccordalce with the amended provision but under [the]un-amended provision which is otherwise not sustainable. 8. As has been held by this Bench in the aforesaid batchmatters, the rights of the [parties ]would stand [reserved as ][is]envisaged at paragraph Nos.37 & 38 of the said [order]passed in the batch of writ petitions. No order as to costs.if [any,]Consequently, miscellaneous petitions [pending, ]shall stand closed. ^,3,?;I*Y#[i:',Ht[ [/]fu/ //TRUE [COPY'I] SECTION CER] To, HYd [e ][ra ][b ][ad' ] [r ][rowe rs']rdl 9'. J8%"#i- JSln'; [n ], TE:, [!:'XB ]""rTili:'J?l#. -?A?ili'iixf; [Ii]TE:, [!:'XB ]""rTili:'J?l#. -?A?ili'iixf; [Ii]'L[+*rtrh*,r"',;p%Ji"ft"?'5#t*]n"1"fl 4. One One [to ] [V.A SIVA KARTIKEYA' Advocate ] [[for lncome ]][Tax ][Dept ][[for lncome ]][Tax ][Dept ] 4. One One 5. One [to M/s' SUNDARI ] [PISUPATI' ][Sr' ] [[for lncome ]][Tax ][Dept ][ ]5. One [to M/s' SUNDARI ] [PISUPATI' ][Sr' ] [[for lncome ]][Tax ][Dept ][ ] 6. Two [Copies] BSR xrs [Hr-] f, tdd.,r:l t HIGH COURT DATED: 2810212024 ORDER WP.No.S146 of 2024 ALLOWING THE WRIT PETITION,WITHOUT COSTS "d4wfldt( o[R][ 1HE ][}I4][ Ie]ko(J0 2 npn ruZr,I**t1'{SPAtcHEO