Wp/6285/2024 Of Ms. Koride Anitha Rani v. The Income Tax Officer - Ward 9(1)

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE ELEVENTH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:6285 OF 2024 Between: Ms. Koride Anitha Rani, D/o I\/r. Om Prakash Miryala, aged 54 years, occ.StateGovernment Employee, H.No.. 23-5-987, Ram Singh Bagh, Gowlipura, Shalibanda [-]500 053, Telangana. ...PETITIONER AND 1The lncome Tax Officer - Ward 9('1), Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Guards, Hyderabad - 500 004, Telangana. 2The Principal Chief Commissioner Of lncome Tax, Andhra Pradesh AndTelangana, Hyderabad, Room No. 922,91h Floor, B Block, l.T.Towers, ['10-2-]3, AC Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad, Room No. 922,91h Floor, B Block, l.T.Towers, ['10-2-]3, AC Guards, Hyderabad - 500 004, Telangana 3. Assessment Unit, lncome Tax Department, National Faceless AssessmentCenter, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003Center, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may [be]pleased 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 22.03.2023, bearing [and ][Notice ][No..]l TBA/AST/F/148A12022-2311051096773(1), for the [Assessment ][Year 2016 ][- ][17]and b.the consequential notice issued by the [1st ][Respondent, ][u/s ][148 ][of ][the]lncome Tax Act, 1961, dated 25.O3.2023, bearing DIN and [Notice ][No..]ITBA/AST/S/148.112022-2311051307952(1), for the [Assessment ][Year 2016 ][- ][17]as arbitrary, illegal, bad in law, [void-ab-initio, violative of ][the ][principles ][of ][natural] justice, apart from being violative of Articles 14, 1g(l )(g) and 265of theConstitution of lndia and Sec 148A of the Income Tax Act. 196.1 ,and toconsequently set asjde the same.consequently set asjde 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 to stayall further proceedings, including any recovery, pursuant to the notice issued bythe Lst Respondent, u/s 148 of the lncome Tax Act, 1961 , dated 25.03.2023,bearing DIN and Notice No.. rrBA/AST/s/'t4B 1t2022- 23t1os13otgs2(1), for theAssessment Y ear 2016 - 17 . Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI J.V.PRASAD, SR.S.C FOR lT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM KOSHY] AND THE HONOURABLE SRI JUSTTCE N.TUKARAMJIWRIT PETITION No.6285 OF 2024 ORDER:(per Hon'ble Si Justice P.SAM KOSHY) Heard Mr.A.V.A.Siva Kartikeya, Iearned counsel [for]the petitioner, Mr.J.V.Prasad, learned Senior StandingCounsel 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: Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI J.V.PRASAD, SR.S.C FOR lT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM KOSHY] AND THE HONOURABLE SRI JUSTTCE N.TUKARAMJIWRIT PETITION No.6285 OF 2024 ORDER:(per Hon'ble Si Justice P.SAM KOSHY) Heard Mr.A.V.A.Siva Kartikeya, Iearned counsel [for]the petitioner, Mr.J.V.Prasad, learned Senior StandingCounsel 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 o writ of [Mondomus ][or ][ony ][other ][dppropriote ][writ ][order ][or]Direction decloring o the order [possed ]by the 1st Respondent [u/s ][748Ad]ol the lncome Tox Act 7961 dated 22 03 2023 beorinq DIN ond [Notice ][No]ITBA/AST/F/148A/202223/10510967731 for the Assessment [Yeor ][2016]-77 ond b the consequentiol notice issued by the 1st Respondent u/s 148ol the lncome Tox Act 1967 ddted 25 03 202i beoring DIN ond [Notice No]ITBA/AST/S/148 1/202223/10513079521 for the Assessment [Yeor ][2076]77 os orbitrory illegal bod in low void o binitio violotive of the [principles]of noturoljustice oport from beinq violotive ol Articles 14 1919 ond [265]of the Constitution oJ lndia ond Sec 148A of the lncome fox [Act ][1961]ond to consequently set oside the same in the intercsts of [justice".] 3. One of the contentions that the petitioner has [raised]in the present Writ Petition is that under the [amended] PSI(,J & MTR,JW.P.No.6285 of 2024W.P.No.6285 of 2024 provisions of the Act which came into effect fromOl .O4.2O21 , 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 a_lso in a faceless manner.4. Whereas, learned counsel for the petitionerproceedings to be drawn are a_lso 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 &initiated 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 1.4.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent.batch of writ petitions to the limited extent. 5. On the other hand, learned Standing Counsel for therespondent-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. 6. So far as this [contention ][of the ][learned ][counsel ][for]the respondent-Department [is ][concerned' ][this ][Bench' ][while]of [said ][batch ][of ][writ ][petitions' had taken ][note ][of]disposing the same at [paragraph Nos'37 ][& ][38 which ][are ][reproduced] herein under: "37. The [preliminory ][objection ][raised bg ][the ][petitioner]i" ";; "r"toii.a t;;; ,"ra [and ]jurisdictional [atltheie ][tttit ]issue [petitions stands ]Since the impugned[allouted]notices and [orders ][ore getting ][quashed' ][on- ][the ][point ][of]i"itii"iit"", [LUe ][are ][not-incliiei ][to ][proceed ][further ][and]';;;;;"r";;'"ihl. i..r." raised [bs ][the ][petitioner ][uthich]reser-ued to [be ][raised ][and ][contended ][in ][an]"t""a" appropiate Proceedings ["] 6. So far as this [contention ][of the ][learned ][counsel ][for]the respondent-Department [is ][concerned' ][this ][Bench' ][while]of [said ][batch ][of ][writ ][petitions' had taken ][note ][of]disposing the same at [paragraph Nos'37 ][& ][38 which ][are ][reproduced] herein under: "37. The [preliminory ][objection ][raised bg ][the ][petitioner]i" ";; "r"toii.a t;;; ,"ra [and ]jurisdictional [atltheie ][tttit ]issue [petitions stands ]Since the impugned[allouted]notices and [orders ][ore getting ][quashed' ][on- ][the ][point ][of]i"itii"iit"", [LUe ][are ][not-incliiei ][to ][proceed ][further ][and]';;;;;"r";;'"ihl. i..r." raised [bs ][the ][petitioner ][uthich]reser-ued to [be ][raised ][and ][contended ][in ][an]"t""a" appropiate Proceedings ["] "38. [Since ][the ][Hon'ble ][Supreme ][Court ][had' in ][the ][case]oJ e"ni"n [Aganual, ][supra, ][as ][a ][one-time ]-measurethe [powers ][under ][Article ][142 ][of ][the]Jxercising Constitufion [of ][India, ][permitted' the ][Reuenue ][to ][proceed]i"ALr' t}e -p",tition" [iubstituted' ][prouisions' ][and ][this ][Court]tleZi6-i"i n onlg on the procedural flaut' on the Rel.enue [utould remain ][reserued]lii "i*.ia tl ir.r"Ji irther [if ][they ][so utant ][from ][the ][stage ]-of [the]in the case of Ashish".r'i, if tne supieme Court Agarutal, suPra." 7 . In view of [the ][same, ][we are inclined ][to ][allow ][the] writ [petition ][also on ][simiiar terms' ][Accordingly' ][the]present Writ [Petition stands ][allowed ][on the objection ][of the]present 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'] .,:.I11: PSI(,J & JurR,JW.P.No.6285 of 2O24 8. As has been heid 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, miscellaneouspetitions pending, if any,shall stand closed. SD/. K. AMMAJI //rRUE coPYtt [ASSlsrANr REGI'tRAR] t.l [/] ro, sEcIONbFFtCER 1. The lncome Tax Offic^er ---Wqd 9(1), Hyderabad, l.T.Towers, 1O_2_3, AC- [Guards, ][Hyderabad ][- ][500 ][004. ][fetanbana ]['-- ][-]2 r he Principar chief commissioner ["of ]rncome Tax, Andhra pradesh Andf [oql-No ][s2z, ][gin ][Fioor, B ][bro;k-, ][i.i.r;il,iiJ,' ][r ][b:z_]- [Guards, ][Hyderabad ][- ][500 ][004. ][fetanbana ]['-- ][-]2 r he Principar chief commissioner ["of ]rncome Tax, Andhra pradesh Andf [oql-No ][s2z, ][gin ][Fioor, B ][bro;k-, ][i.i.r;il,iiJ,' ][r ][b:z_]IulTn:,l:j [r9:llo-,9, ]^ [j: ] [uuards, ][Hyderabad ][_ ][500 ][004, Telanqana]J. tne Assessment Unit, lncome Tax [-bepartment. ]National FacelessAssessment Center, ..New. Dethi, Room [-fV5" ]+Oi, 'Zn,i-iiil;, 'E:R;;;J. tne Assessment Unit, lncome Tax [-bepartment. ]National FacelessAssessment Center, ..New. Dethi, Room [-fV5" ]+Oi, 'Zn,i-iiil;, 'E:R;;;_ [Jawaharlal Nehru Stadium, ]New Delhi [_ ]i lO OOI4. One CC Io SRI A.V A.SIVA KARTIKEYA: novocate. IoPUCInovocate. IoPUCI5. One CC roSRt One CC roSRt roSRt JV'RASAD, novocate. IoPUCI5. One CC roSRt One CC roSRt roSRt JV'RASAD, S"nior'SiinOiig iouniei for tncome TaxDepartment. [OpUClDepartment. [OpUCl6. Two CD Copies.BSKBSK BSKGJP\ V HIGH COURT DATED:1110312024 (o[61ttE ] 1410 APfr l->2021r96,+*ORDER**1FATcHEc WP.No.6285 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS