Wp/5385/2024 Of Mrs. Feroza Banu v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY NINTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5385 OF 2024 Between: Mrs. Feroza Banu, Wo. Mr. Mohd. lbrahim, aged about 62 years, 9-4-5,Barkatpura, Nizamabad. ...PETITIONER AND 1The lncome Tax Officer, Ward - 1, 6-2-15613, Subhash Nagar, Nizamabad -503002.503002. 2. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1,2"o Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - ['l'10 ]003.Department, Ministry of Finance, Room No. 4O1,2"o Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - ['l'10 ]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 pass an order or direction, especially one in the nature of WRIT OFcircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by Respondent u/s.14BA(d) of the Act,dt.07.04.2022 with DIN and Notice No.ITBA/AST/F1148N2O22- 2311042625022(1)and the notice dated 07.04.2022 issued under section 148 of the Act with DIN andNotice No.ITBA/AST/S/148-1 12022-2311042646601(1) for the assessment year201 5-16, as being illegal, arbitrary and passed in gross violation of principles ofnatural [justice ]without application of mind, and consequently set aside the same.dt.07.04.2022 with DIN and Notice No.ITBA/AST/F1148N2O22- 2311042625022(1)and the notice dated 07.04.2022 issued under section 148 of the Act with DIN andNotice No.ITBA/AST/S/148-1 12022-2311042646601(1) for the assessment year201 5-16, as being illegal, arbitrary and passed in gross violation of principles ofnatural [justice ]without application of mind, and consequently set aside the same. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,d1.07.O4.2O22 for the assessment year 2015-16 with DIN& NoticeNo.lTBA/AST/51148-112022- 2311042646601(1) and all consequential proceedingsthere to. Counsel for the Petitioner: SRI A V RAGHU RAM Counsel for the Respondents: SUNDARI R PISUPATI(Sr SC for lncome Tax Dept) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSITYANDTHE HONOTIRABLE SRI JUSTICE N.TUI(ARAIUJIWRIT PEf,ITION No.5385 OF 2o24 ORDER:(per Ho n'ble Sri Justice P.SA"I[ KOSHY) Heard Sri A.V.Raghu Ram, learned counsel for thepetitioner and Ms.Sundari R. Pisupati, learned SeniorStanding Counsel for the Income Tax Department for therespondents. Perused the material on record. 2. The instant Writ Petition has been flled by thepetitioner under Articl e 226 of the Constitution of Indiaseeking the following relief; "...to issue an order or direclion especially [one ][in]the nature of writ of mandamus holding that theorder passed by Respondent under Section 148A(d)of the Act, dated O7.04.2022 \tith DIN [and]Notice No.ITBA/AST /F I t48Al2022-23 / to42625o22(ll and the notice, dated 07.O4.2022 [issued]under section 148 of the Act with DIN [and]Notice No.ITBA/AST I I r48-L 12022-23 I [1042646]6O1(1) for ttre assessment [year ]2015-16 as [being]illegal, arbitrary and [passed ]in [gross ]violation [of]principles of natural [justice ]without application ofmind and consequently set aside the [same ][and]pass..." 3. 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.O4.2O2|, the respondents, while proceeding under 3. 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.O4.2O2|, the respondents, while proceeding under Section 148 of the Act, were required to issue notice underSection 148,{ and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn a-re also in a faceless manner.4 . 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. 5. On the other hand, learned Stalding Counsel for thehand, learned Stalding Counsel for thelearned Stalding Counsel for theStalding 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 the petitioner has raised in the writpetition. On the other hand, learned Stalding Counsel for thehand, learned Stalding Counsel for thelearned Stalding Counsel for theStalding Counsel for theCounsel for thefor thethe 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 & 38 which are reproducedherein under: "37. Th.e preliminary objection raised bg tlapetitioner is sustained and all tlese urit petitionsstands alloued on this uery juisdictional issue.Since the impugned notices and orders are gettingquashed on the point of jurisdtction, ute are notinclined to proceed further and dectde tle otherissues raised bg the petitioner which standsreserued to be raised and contended in anapp rop iate proce e dtng s. " '38. Since th.e Hon'ble Supreme Court had, in tlrccase of Asfush Aganaa| supra, as a one-timemeasure exercising th.e powers under Article 142 ofthe Constitution of India, permitted the Reuenue toproceed under th.e substituted prouisions, and thtsCourt allouLing tlrc petitions only on the proceduralflatu, [tle ][ight ][confered ]on the Reuenue wouldremain reserued to proeed further if theg so u)antfrom [the stage ][of ][th.e ][order ][of ][th.e ]Supreme Court inthe case of Ashish Agarua| supra." 7. 7. In view of the sarne, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn in t I ! PSK,J& ]YTR,JI7.P.1Vo.5385 of 2024 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 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. 9. Consequenfly, miscellaneous petitions pending, if anyshall stand closed. SD/. N. SRIHARIASSISTANT REGISTRAR //TRUE COPY// tLlSECTION OFFICER To, 1. The lncome Tax Officer, Ward - 1, 6-2-156/3, Subhash Nagar, Nizamabad [-]503002.503002. 2. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003. 3. One CC to Sri A. V. Raghu Ram, Advocate 4. One CC to Sri Sundari R Pisupati (Sr SC for lncome Tax Dept) 5. Two CD CopiesTJKKSb HIGH COURT DATED:2910212024 ORDER WP.No.5385 of 2024 ALLOWING THE WRIT PETITTON WITHOUT COSTS. @*.-''kF ! SD/. N. SRIHARIASSISTANT REGISTRAR //TRUE COPY// tLlSECTION OFFICER To, 1. The lncome Tax Officer, Ward - 1, 6-2-156/3, Subhash Nagar, Nizamabad [-]503002.503002. 2. Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003. 3. One CC to Sri A. V. Raghu Ram, Advocate 4. One CC to Sri Sundari R Pisupati (Sr SC for lncome Tax Dept) 5. Two CD CopiesTJKKSb HIGH COURT DATED:2910212024 ORDER WP.No.5385 of 2024 ALLOWING THE WRIT PETITTON WITHOUT COSTS. @*.-''kF ! F[1HE ] [ 16:]to+o(o(J0 4 APfl zutzaI*D€sPAT[:H EO