Wp/5349/2024 Of Mr. Tulluri Brahmaiah v. The Income Tax Officer, Ward-1

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY NINTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENTTHE HONOURABLE SRl JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5349 OF 2024 Between: Mr- Tulluri Brahmaiah, S/o Pullaiah, Age 58 years, Occ;Agriculture, Residing atD.No.2-103, Main Road, Aswapuram, Hwp Aswapur Colony,Khammam, Telangana-507116.507116. .....PETITIONER AND 1 . The lncome Tax Officer, Ward-1 , lncome Tax Office, Kothagudem 5071 17Bhadradri Kothagudem District Telangana.Bhadradri Kothagudem District Telangana. 2. The Pr- Chief Commissioner, lncome Tax Department, 1Oth Floor, lncomeTax 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 ofFinance, New Delhi.Finance, New Delhi. .....RESPONDENTS Petition Under Article 226 of the Constitdtion of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may becircumstances stated in the affidavit filed therewith, the High Court may bepleased 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 theimpugned order dated 28.03.2023 with DIN and Noticeimpugned order dated 28.03.2023 with DIN and NoticeNo.|TBA/AST/FI 1 48N2O22-2311051 455902(1 ) issued by Respondent No1, thelmpugned Notice dated 03.03.2023 with DIN and NoticeNo.lTBA/AST/Fi148A(SCNy2022-231l05039755611) and proceedings infurtherance to it as being without [jurisdiction ]and in violation of principles oflmpugned Notice dated 03.03.2023 with DIN and NoticeNo.lTBA/AST/Fi148A(SCNy2022-231l05039755611) and proceedings infurtherance to it as being without [jurisdiction ]and in violation of principles of natural justice, patently illegal, arbitrary, violative of Article 14 and Article19(1 Xg) of the Constitution of lndia. |.A.NO:1 OF m24 Petition under section 1s1 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 dated28-03'2023 with DIN and Notice No.rrBtuAST/Ft14}N2o22-23t 105145s902 ( j)grant stay of all further proceedings pursuant to the impugned order dated28-03'2023 with DIN and Notice No.rrBtuAST/Ft14}N2o22-23t 105145s902 ( j)issued by Respondent No.1 , the rmpugned Notice dated 03.03.2023 with DrNand Notice No.ITBA/AST/Ft14BA(SCN)t2O22-23t 1050397556(1) andproceedings in furtherance to it pending disposal of the main writ petition.and Notice No.ITBA/AST/Ft14BA(SCN)t2O22-23t 1050397556(1) andproceedings in furtherance to it pending disposal of the main writ petition. Counsel for the Petitioner : SRI KARAN TALWAR Co-unsel for the Respondent Nos..t&2:SRl J.V.PRASAD (Sr. SC FOR INCOMErAx)rAx) !9r11_s9]!o_r lhe [Respondent ][No.3 : ] [cAOt ][PRAVEEN KUMAR, ]DEpUTySOL]CITOR GENERAL OF INDIA The Court made the foHowing ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIIYAND THE HONOURABLE SRI JUSTICE N.TI'I{ARAMJIWRIT PETITION N0.5349 0F 2024 ORDER:(per Hon'bte Si Justice P.SAM KOSHfl) Heard Mr. Karan Talwar, learned counsel for the petitioner and Mr.J.V.Prasad, learned Senior StandingCounsel for the Income Tax DeparLment for respondents.Perused the material available on record. 2. The instant Writ petition has been frled theby petitioner under Article 226 of the Constitution of Indiaseeking the following relief; Counsel for the Petitioner : SRI KARAN TALWAR Co-unsel for the Respondent Nos..t&2:SRl J.V.PRASAD (Sr. SC FOR INCOMErAx)rAx) !9r11_s9]!o_r lhe [Respondent ][No.3 : ] [cAOt ][PRAVEEN KUMAR, ]DEpUTySOL]CITOR GENERAL OF INDIA The Court made the foHowing ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSIIYAND THE HONOURABLE SRI JUSTICE N.TI'I{ARAMJIWRIT PETITION N0.5349 0F 2024 ORDER:(per Hon'bte Si Justice P.SAM KOSHfl) Heard Mr. Karan Talwar, learned counsel for the petitioner and Mr.J.V.Prasad, learned Senior StandingCounsel for the Income Tax DeparLment for respondents.Perused the material available on record. 2. The instant Writ petition has been frled theby 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 Mandamus orany other applicable writ declaring and setting asidethe impugned order, dated 28.03.2023 with DIN andNotice No.lTB A / ASr / F / r48 A / 2022 -23 / I OS r 4S59O2(1) issued by Respondent No. l, the Impug:ned Notice,dated O3.03.2023 with DIN and Notic; No.ITBA/AST/F/ l48A(scNl /2o22-23l 1oso397ss6(1) andproceedings in furtherance to it as being w.ithoutjurisdiction and in violation of principles Jf naturaljustice, patently illegal, arbitrary, violitive of Articles14 and Article 19(1)(9) of the Constitution of Indiaand to pass..." 3. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended PSK,J & NTR,JW.P.No.5349 oJ 2O24 prot/isions of the Act which carne into effect fromOl.O4.2O2I, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection l48A and provide arr opportunit5r of hearing to theSection 148 of the Act, were required to issue notice underSection l48A and provide arr opportunit5r of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless m€rnner. 4. Whereas, learned counsel for the for the petitionercontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing OfIicer. In supportof his contention, he relied upon the recent judgmentrendered by this very Bench in Wp.No.25903 of 2022 e,batch, dated L4.O9.2O23 wherein this Court disposed of thebatch of writ petitions to the limited extent. Whereas, learned counsel for the for the petitioner 5. On the other hald, hald, leamed Standing Counsel for theCounsel for thefor thetherespondent-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 ttre petitioner has raised in the writpetition. On the other hald, hald, leamed Standing Counsel for theCounsel for thefor thethe accordance with the amended provision but under theun-amended provision which is otherwise not sustainable. 8. As has been held by this Bench in the a-foresaid 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. 9. Consequently, miscellaneous petitions pending, if anyshall stand closed. Sd/. T. JAYASREEASSISTANT REGISTRAR//TRUE COPY//SECTION OFFICER To1. The lncome Tax Officer, Ward-'l, lncome Tax Office, Kothagudem 5071 17Bhadradri Kothagudem District Telang€na.1. The lncome Tax Officer, Ward-'l, lncome Tax Office, Kothagudem 5071 17Bhadradri Kothagudem District Telang€na.2. The Pr. Chief Cornmissioner, lncome Tax Department, 1oth Floor, lncomeTax Towers, AC Guards, Hyderabad - 500 004.Tax Towers, AC Guards, Hyderabad - 500 004.3. The Secretary to the Government, Union of lndia, Ministry of Finance, NewDelhi-1'10O01.Delhi-1'10O01.4. One CC to Sri Karan Talwar, Advocate 9. Consequently, miscellaneous petitions pending, if anyshall stand closed. Sd/. T. JAYASREEASSISTANT REGISTRAR//TRUE COPY//SECTION OFFICER To1. The lncome Tax Officer, Ward-'l, lncome Tax Office, Kothagudem 5071 17Bhadradri Kothagudem District Telang€na.1. The lncome Tax Officer, Ward-'l, lncome Tax Office, Kothagudem 5071 17Bhadradri Kothagudem District Telang€na.2. The Pr. Chief Cornmissioner, lncome Tax Department, 1oth Floor, lncomeTax Towers, AC Guards, Hyderabad - 500 004.Tax Towers, AC Guards, Hyderabad - 500 004.3. The Secretary to the Government, Union of lndia, Ministry of Finance, NewDelhi-1'10O01.Delhi-1'10O01.4. One CC to Sri Karan Talwar, Advocate 5. One CC to Sri J.V.Prasad (Sr. SC FOR INCOM€ TAX)lOPUCl6. One CC to Sri Gadi Praveen Kumar, DEPUTY SOLICITOR GENERAL OFINDIA (OPUC)6. One CC to Sri Gadi Praveen Kumar, DEPUTY SOLICITOR GENERAL OFINDIA (OPUC) z. Two CD Copies SA cu(t- a' HIGH COURTPSK,J & NTR,J DATED:29102t2024 ORDER WP.No.5349 of 2024 ALLOWING THE W.PWITHOUT COSTS. 1 [STal]('rJci-)D E [urn ]29242o-La