Wp/5627/2024 Of Nexgen Properties v. Income Tax Officer Ward15(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE FOURTH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION NO: 5627 OF 2024 Between: Nexgen Properties, Rep. By Managing [Partner' ][6-73 ][Canara ][Nagar- ][U^ppal]Busbepot, MedipallyMedchal, Malkajgiri, [Hyderabad, ][Telangana - ][500098] ...PETITIONER AND 1. lncome Tax Officer Ward15(1), [TOWER, AC Guards, ][Masab ][Tank']Hvderabad - 5000042. The Principal Commissioner Of [lncome Tax ][Hyderabad ][4' ][1Oth ][Floor, ] Block, l.T. Towers, 10-2-3, A.C. Guards, [Hyderabad ][- ][500004-] 3. National Faceless Assessment [Centre, ][Delhi, ][The Assessment Unit, ][lncome]Tax Department, National Faceless [Assessment Centre, ]Qelhi, [Ministry ][of]Financ6, Room No. 401,2nd Floor, E-Ramp, [Jawaharlal ][Nehru Stadium,]Delhi-'1 10003.4. The Principal Commissioner [of lncome Tax ][Hyderabad ][- ][4' ][1Oth ][Floor, ] Block, l.T. Towers, 10-2-3, A.C. [Guards, ][Hyderabad-500004.]5. The Assessment Unit, [lncome Tax Department, ][National Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, ][Room No. 4O1,2nd ][Floor, E-] Ramp,JawaharlalNehruStadium,Delhi-110003 ...RES'ONDENTS Petition under Article 226 of the [Constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in the [affidavit ][filed ][therewith, ][the ][High ][Court may ][be]pleased to issue an appropriate writ order or direction [more particularly ][one ][in the]nature of Writ of Mandamus, [declaring ][the ][Assessment ][Order]dt.31 .01 .2024passed by the 3rdrespondent [u/s 147 r.w.s ][144 ][r.w.s. 1448 ][of ][the]lncome-tax Act for A.Y.2018-19 [vide DIN No. ] [lS ][1147 ][12023-]24t1O60322525(1), which is [passed ][as ][a ][conseqrrence ][of the ][order ][passed ][u/s]14SA(d) dt.26.04.2022 vide [DIN No. ]ITBtuAST/F/'148N2O22-u/s [148 ][dt.26.04.2j22 ][vide DIN ][No.ITBA/AST/S/148]23t1O42861513(.1 )and notice 1t2O22- 2311042862877(1), [issued by ][the JAO(1st ][respondent) instead ][of ][FA0(3rd] respondent), as void, illegal, and contrary to the provisions of lncome-tax Act andcontrary to the Principles of Natural Justice. lA NO: 1 OF 2024 Petition under section 1s1 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings pursuant to the Assessment order dt.31 .01 .2o24passed bythe 3rd respondent u/s 147 r.w.s 144 r.w.s. 1448 of the lncome{ax Act for A.y.20'18-19 vide DIN No. ITBA/AST/SI147t2023-24 t1060322525 (1). Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: SRI J.V.PRASAD, SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI WSTICE N.TUKARAMJIWRIT PETITION No.5627 oF 2o24 ORDER: (per Hon'ble Sri Justice P.SAM KOSHY) Heard Mr.Manmohan Dundu, learned counsel for thepetitioner and Mr.J.V.Prasad, learned Senior StandingCounsel for the Income Tax Department for respondents.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 relief: "to issue on dppropriate writ order or direction more [porticulorly ]one inthe noture ol Writ of Mondomus decloring the Assessment Order dt31.01.2024 possed by the [j'd ]respondent u/s 747 r w s 744 r w s 1448 ofthe lncome tox Act lor A.Y 2078-19 vide DIN No.|TBA/AST /5 /147 /202324/106oj22525(1), which is possed os o consequence of the orderpossed u/s 148A(d) dt 26.U.2022 vide otN No.ITBA/AST/F/148A/2O2223/1042861511(1) ond notice u/s 748 dt26.04.2022 vide DIN No |\BA/AST/S/148 1/2022 2i/1O428628741)issued by the JAO\" respondent) insteod of FA0(3'd respondent), osvoid, illegol ond controry to the [provisions ]of lncome tox Act ondcontrory to the Principles ol Noturol Justice". "to issue on dppropriate writ order or direction more [porticulorly ]one inthe noture ol Writ of Mondomus decloring the Assessment Order dt31.01.2024 possed by the [j'd ]respondent u/s 747 r w s 744 r w s 1448 ofthe lncome tox Act lor A.Y 2078-19 vide DIN No.|TBA/AST /5 /147 /202324/106oj22525(1), which is possed os o consequence of the orderpossed u/s 148A(d) dt 26.U.2022 vide otN No.ITBA/AST/F/148A/2O2223/1042861511(1) ond notice u/s 748 dt26.04.2022 vide DIN No |\BA/AST/S/148 1/2022 2i/1O428628741)issued by the JAO\" respondent) insteod of FA0(3'd respondent), osvoid, illegol ond controry to the [provisions ]of lncome tox Act ondcontrory to the Principles ol Noturol Justice". 3. One of the contentions that the petitioner has raisedin the present Writ Petilion is that under the amended PSI(,J & MTR,JW.P,No.5527 oJ 2O24 provisions of the Act which carne into effect fromOl .O4.2021 , the respondents, while proceeding underSection 148 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.proceedings 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 judgmentcontended that, in the instant case, reopening has beeninitiated by the Jurisdictional Assessing Officer. In supportof his contention, he relied upon the recent judgmentrendered bv this very Bench in WP.No.259O3 of 2022 &batch, dated 14.O9 .2023 wherein this Court disposed of thebatch of writ petitions to the limited extent.batch, dated 14.O9 .2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hand, learned Standing Counsel the other hand, learned Standing Counsel learned Standing Counsel Counsel for 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 Standing Counsel the other hand, learned Standing Counsel learned Standing Counsel Counsel for thethe I 0 6. So far as this contention [of ][the ][learned counsel for]the respondent-Department [is ][concemed, ][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. ThE [preliminary ][objection ][raised bg ][the ][petittoner]is sustained and. att tlese tuit [petitions ][stands allowed]on this uery [juisdictional ][issue. ][Sine ][the ][impugned]notices and orders are [getting quashed on tlrc ][point ][of]-decide jurisd.iction, u)e are not inclined to [proceed ]further [and]the other issues roised bg tlrc petitioner uhichstands reserued to be [raised ][and ][contended ][in ][an]appropriate proceeding [s. ]" "38. Sine tlrc Hon'ble Stprem.e [Court ][had, ][in ][tLe ][case]of Ashish Agarutal, [supra, ][as ][a ][one-time ][meosure]ixercbing tle pouters under [Article ][142 ][of ][the]Constitttiion of Indio, [permitted ][the Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]altowing tle petitions onlg [on ][the ][proedural ]fiaut, [the]right conferred on the Reuenue [uould ][remain ][resented]to proceed further if tleg [so utant ]from [the stage ][of ][the]ortler of tle Supreme [Court ][in ][the ][ca* ][of ][Ashish]Agaruta| supro." "38. Sine tlrc Hon'ble Stprem.e [Court ][had, ][in ][tLe ][case]of Ashish Agarutal, [supra, ][as ][a ][one-time ][meosure]ixercbing tle pouters under [Article ][142 ][of ][the]Constitttiion of Indio, [permitted ][the Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]altowing tle petitions onlg [on ][the ][proedural ]fiaut, [the]right conferred on the Reuenue [uould ][remain ][resented]to proceed further if tleg [so utant ]from [the stage ][of ][the]ortler of tle Supreme [Court ][in ][the ][ca* ][of ][Ashish]Agaruta| supro." 7 . In view of the sarne, [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]that the [proceedings ][have ][not ][been ][drawn ][in]petitioner accordance with the amended [provision ][but ][under ][the]un-amended provision [which ][is otherwise ][not ][sustainable'] PSI(,J & MTR,JW.P.No.5627 of 2O24 8. As has been held by this Bench in the aforesaid batchmatters, the rights 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.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/- N. CHANDRA SEKHAR RAOASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1lncome Tax Officer Ward15(1), I T TOWER, AC Guards, Masab Tank,Hyderabad - 500004Hyderabad - 500004 2The PrinciLal Commissioner Of lncome Tax Hyderabad 4, lOth Floor, C-Block, l.T Towers, 10-2-3, A.C. Guards, Hydeiabad - 500004.3The Assessment Unit, lncome Tax Department, National FacelessBlock, l.T Towers, 10-2-3, A.C. Guards, Hydeiabad - 500004.3The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 100034One CC to SRI DUNDU MANMOHAN, Advocate 4One CC to SRI DUNDU MANMOHAN, Advocate 5one cc to sRt J,V [pRASAD, ]SC FOR TNCOME TnX 1OPuc16Two CD Copies6Two CD Copies 56 PSK.GJP /;t!,.u HIGH COURT DATED:0410312024 ORDER WP.No.5627 of [2024] ALLOWING THE WRIT WITHOUT GOSTS. @c"(i*Gua- $E e(ozL)0 [6 ]APB 2tl2{otO6'SPATcaf