Wp/5433/2024 Of Sri Devender Reddy Surukunta v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE FIRST DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5433 OF 2024 Between: Sri Devender Reddy_Surukunta, S/o. Sri Ramchandra Reddy Surukunta, Agedabout 50 years, Sy. No.20 and 21, Srini Devetopers, Road i,lo.S, NeiiUtniiJI rrupatht lemple, Goopanpally, Nizamabad 503003. ..PETITIONER AND 1The lncome Tax Officer, Ward1, 6-2-156/3, Subhash Nagar, Nizamabad503002503002 2. Assessment Unit, National Faceless AssessmentCentre, lncome TaxDepartment, Ministry of Finance, Room No. 401 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi 1 10 003.Department, Ministry of Finance, Room No. 401 ,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi 1 10 003. ..RESPONDENTS Petition under Article 226 of lhe 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 wRlr oFMANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.o8.o4.2022 with DrN and Norice No.trBA/AST/Ft14BAl2o22-MANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of theAct, dt.o8.o4.2022 with DrN and Norice No.trBA/AST/Ft14BAl2o22-2311042667383(1) and the notice dated 08.04.2022 issued under section [.,l48 ]ofthe Act with DIN and Notice trlo.trBA/AST/st14B_1/2022-2311042669195(.1 ) forthe assessment year 2O1B-19, as being illegal, arbitrary and passed in grossthe Act with DIN and Notice trlo.trBA/AST/st14B_1/2022-2311042669195(.1 ) forthe assessment year 2O1B-19, as being illegal, arbitrary and passed in grossviolation of principles of natural justice without application of mind, andconsequently set aside the same.consequently set aside the same. lA NO: 1 OF 2024 Petition under Section i si cpc praying that in the circumstances statedin the 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.14g of the Act,dt-08.04.2022 for the assessment year 2019-.1 9 with DrN and NoticeNo.lrBA/AST/s 1148 112022-2311042669195(1 ) and ail consequentiatproceedings thereto. Counsel for the Petitioner: SRI A.V.RAGHU RAM Counsel for the Respondents: M/s. SUNDARI R.PASUpATl,Sr. SC FOR INCOME TAXSr. SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJIU/RIT PETITION No.5433 OF 2024 ORDER:/per Hon'ble Si,lustice P.SAM KOSHY) Heard Mr.A.V.Raghu Ram, learned counsel for thepetitioner ald 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 fiied bv thepetitioner under Articie 226 of the Constitution of Indiaseeking for the following re licl: "to [poss ]on order or directrcn especiotly one in the noture ol WRIT OFMANDAMUS holding thot the order possed by 1't Respondent u/s 148Adof the Act dt 08 04 2022 with DtN ond Notice NoITBA/AST/F/148A/202221/10426671831 ond the notice doted 08 042022 issued under section 148 ol the Act with DIN ond Notice NoITBA/AST/S/148 1/202223/10426691951 for the ossessment yeor 2O18-19 os being illegol orbitrory ond possed in gross violotion of principles oJnoturol [justice ]without opplicotion of mind and consequently set osidethe some". 3. One of the contentions that the petitioner has raisedin the presen t Writ Petition is that under the amended PSI(,J & / TR,JW.P.No.5433 of 2O24W.P.No.5433 of 2O24 "to [poss ]on order or directrcn especiotly one in the noture ol WRIT OFMANDAMUS holding thot the order possed by 1't Respondent u/s 148Adof the Act dt 08 04 2022 with DtN ond Notice NoITBA/AST/F/148A/202221/10426671831 ond the notice doted 08 042022 issued under section 148 ol the Act with DIN ond Notice NoITBA/AST/S/148 1/202223/10426691951 for the ossessment yeor 2O18-19 os being illegol orbitrory ond possed in gross violotion of principles oJnoturol [justice ]without opplicotion of mind and consequently set osidethe some". 3. One of the contentions that the petitioner has raisedin the presen t Writ Petition is that under the amended PSI(,J & / TR,JW.P.No.5433 of 2O24W.P.No.5433 of 2O24 provisions of the Act which came into effect from01 .O4.2O21 , the respondents, while proceeding underSection i48 of the Act, were required to issue notice underSection 148A and provide an opportunity of hearing to theSection 148A and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless manner.4. Whereas, learned counsel for the petitionerproceedings to be drawn are 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 judgmentinitiated 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.O9.2023 wherein this Courr clisposed of thebatch of writ petitions to the limited extent.batch, dated 14.O9.2023 wherein this Courr clisposed of thebatch of writ petitions to the limited extent. 5. On the other hald, hald, learned Standing Counsel for thefor thetherespondent-Department does not dispute that the saidobjection was decided in the a_foresaid batch of WritPetitions. However, he further contended that apart lromthe aforesajd objection, there have been other variousobjections also nhich the petitioner has raised in the u,ritpetition. On the other hald, hald, learned Standing Counsel for thefor thethe , 6. So far as this contention [of the ][learned ][counsel for]the respondent-Department [is ][concerned, ][this ][Bench, ][while]disposing of said batch [of ][writ ][petitions, had taken ][note of]the same at paragraph [Nos.37 ][& ][38 which ][are ][reproduced]herein under: "37. TLE pretiminary [objection ][raised ][bg ][the ][petitrcner]is sustained and, all [these ][urit ][petitions ][stdnds ][allouted]on this uery [juisdictional ][issue. ][Since ][tlrc ][impugned]notices and orders ore [getting quashed on the ][point ][of]juisdiction, u)e are not inclined to [proceed ]further [and]'decide the other issues raised bg the petitioner u-'hichstc:nds reserued to be [raised ][and ][contended ][in ][an]ap p ro piate [p ]ro ceeding [s. ]["] "38. Since tle Hon'ble Supreme Court [had, ][in ][the ][case]of Ashish Aganaal, [supro, ][as ][a ][one-time ][meosure]exercising the pouters [under ][Article ][142 ][of ][the]Constitution of Indio, [pennitted ][the ][Reuenue ][to ][proceed]under ttrc substituted [prouisions, ][and ][this ][Court]allouting the petitions onlg [on ][the ][procedural ]J7aut, [the]right confered on the Reuenue [u.tould ][remain ][reserued]to proceed furtler if theg [so ][tuant ]from [the stage ][of ][the]order of tLrc Supreme [Court ][in ][the ][case ][of ][Ashish]Agorual, supra." 7. 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]petitioner that the [proceedings ][have ][not ][been ][drawn ][in]accordance with the amended [provision ][but ][under ][the]un-amended provision which [is ][otherwise ][not ][sustainable'] 4 PSI(,J6,.IVTR,JW.P.No.5433 of 2O24 7. 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]petitioner that the [proceedings ][have ][not ][been ][drawn ][in]accordance with the amended [provision ][but ][under ][the]un-amended provision which [is ][otherwise ][not ][sustainable'] 4 PSI(,J6,.IVTR,JW.P.No.5433 of 2O24 8 As has been held by this Bench in the a,oresaid batchmatters, the rights of the parties would stald reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaleous petitionspending, if any,shall stand closed. SD/- P. PADMANABHA REDDYASSISTANT REGISTRAR //TRUE COPY// ttk,'r-\L\ SECTION OFFICER To, 1. The lncome Tax Officer, Ward1, 6-2-15613, Subhash Nagar, Nizamabad503002503002 2. The Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ir/inistry of Finance, Room No. 401 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi 1 10 003.Department, Ir/inistry of Finance, Room No. 401 , 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi 1 10 003. 3. One CC to SRI A.V.RAGHU RAM, Advocate 4. One CC to lV/s SUNDARI R.PASUPATI, Sr. SC FOR INCOIVE TAX 5. Two CD Copies BSR KI(S cwu HIGH COURT DATED: 0110312024 ORDER WP.No.5433 of 2024 ALLOWING THE WRIT PETITION,WITHOUT COSTS 1H 4Icc^(I I [PF; ][:r,1]vz.\?*',/-tD6'SPnTCP'