Wp/6368/2024 Of Lakshmi Satyasri Nekkanti v. Office Of The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6368 OF 2024 Between: Lakshmi Satyasri Nekkanti, D/o ChowdaryRaparla, Aged about 43 years,Occ. Business, R/o. 89 F3 Srinivas NagarColony East, Ameerpet, Hyderabad500038, Telangana, lndia. Assessment Year: 2015-16 ...PETITIONER AND Office of The lncome Tax Officer, Ward-6 (1) Hyderabad, Telangana Slate. 12The Principal Chief Commissioner of lncome Tax - Telangana and A.P,Hyderabad, lT Towers, AC Guards, Ivlasab Tank, Hyderabad - 500 028.Telangana.2The Principal Chief Commissioner of lncome Tax - Telangana and A.P,Hyderabad, lT Towers, AC Guards, Ivlasab Tank, Hyderabad - 500 028.Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, tr,4inistry of Finance, Government of lndia, Secretariat Buildings,New Delhr - 1 10 00'1 .of Revenue, tr,4inistry of Finance, Government of lndia, Secretariat Buildings,New Delhr - 1 10 00'1 . 4. The National Faceless Assessment Center, lncome Tax Depa(ment, [New]Delhi.Delhi. 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Nlinistry of Finance, New Delhi - 110 001 [.]Department of Revenue, Nlinistry of Finance, New Delhi - 110 001 [.] ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that [in ][the]circumstances staled 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 l\rlandamus or any other appropriate [Writ, ][Order, ][or]Direction, declaring the order [passed ]by the lncome Tax [Authorities ][(National]Faceless E-Assessment Centre completed the assessment S [147 ][r/w]Section 144-8 of the lncome Tax [Act, ][1961 ][vide ] [and ][Notice ][No. ][dated] 25107 t2O23 in ITBA/AST/S [1147 ][t2O23-2411060839495(1 ][) ][for the ][assessment year]2015-16 determining [the ][total ][income ][of ][Rs. ][2,15,70,788/- ][as ][arbitrary, ][illegal,]bad in law, without [jurisdiction, ][void-ab-initio, violative ][of the ][principles ][of ][natural]justiceapartfrombeingViolativeofArticlesl4,l9(1)(g)and265oftheconstitution of lndia [and Sec. ][148A ][of ][the ][lncome ][Tax ][Act, ][1961 ][, ][and]consequently [set aside ][the ][same ][in ][the ][interests ][of ][justice'] Counsel for the [Petitioner: ] [T.CHAITANYA ] counsel for the [Respondent ][No.1 ][to ][4: ] [K'PUNNA, ] [lT] Counsel forthe [Respondent ][No.5: ] [GADI PRAVEEN KUMAR,]DEPUTY SOLICITOR The Court made the [following: ] THE HONOURABLE [P.SAM KOSHY]ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETITION No.6368 0F 2024 ORDER:@er Hon'bte [Si ][Justice ][P.SAM ][KOSHY)] Heard Mr. T.Chaitanya [Kumar, ][leamed counsel ][for]the petitioner and [Mr. ][Vijay ][K.Punna, ][learned ][Standing]Counsel for Income [Tax ][appearing ][for the ][respondents']Perused the entire [record.] 2. The instant Writ Petition [has ][been ][frled ][challenging]the Assessment [Order ][passed ][by the ][Income ][Tax]Authorities under [Section ][147 tead ][with ][Seclion ] [of]the Income Tax [Act, ][196 ] [(hereinafter referred ][to ][as ]["the]dated [25.O7.2023 for the ][Assessment Year ][2015-16.]Act") 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 ][came ][into ][effect ][from]the [respondents, ][while ][proceeding under]Ol.O4.2O2l, Section 148 [of the Act, ][were ][required ][to ][issue notice ][under]Section 148A and [provide an ][opportunity ][of ][hearing ][to ][the]assessee. As [per ][the ][amended ][pro+*saon ][of ][Iaw, ][the] 2. The instant Writ Petition [has ][been ][frled ][challenging]the Assessment [Order ][passed ][by the ][Income ][Tax]Authorities under [Section ][147 tead ][with ][Seclion ] [of]the Income Tax [Act, ][196 ] [(hereinafter referred ][to ][as ]["the]dated [25.O7.2023 for the ][Assessment Year ][2015-16.]Act") 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 ][came ][into ][effect ][from]the [respondents, ][while ][proceeding under]Ol.O4.2O2l, Section 148 [of the Act, ][were ][required ][to ][issue notice ][under]Section 148A and [provide an ][opportunity ][of ][hearing ][to ][the]assessee. As [per ][the ][amended ][pro+*saon ][of ][Iaw, ][the] proceedings to be drawn are also in [a ][faceless ][marrner.]Whereas, it has been contended [by ][the ][petitioner ][that ][in]ttre instant case, reopening [ha5 ][been ][initiated ][by ][the]Jurisdictional Assessing [Officer. ][In ][respect ][of ][the ][said]objeition that the [petitioner had raised, he relied ][upon ][the]recent batch of writ [petitions ][decided ][by ][this ][very Bench ][on]14.09.2023 vide [W.P.No.25903 ][of 2022 ][and ][batch ][to ][the]limited extent. Learned counsel for the for the Department [[would ][not]][[not]] 4. Learned counsel for the for the Department [[would ][not]][[not]]dispute of having decided [the ][said ][objection ][in ][the]aforesaid batch matters. [However, ][learned ][counsel]submits that apart from [the ][aforesaid ][objection, there ][have]been other various objections [also ][which ][the petitioner ][has]raised in tJ:e writ [petition.] 5. 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. TIE preltminary obiection raised [bg ]tle [petitioner]is sustained and olt these [tt'tit ][petitions ][stands ][alloued]on this uery [jurisdictional ][issue. ][Since ][tle ][impugned]noties and orders are [getting ][qtashed ][on ][tle ][point ][of]-decide jurisdiction, u)e are not inclined to'proeed further [and]the other issues raised dg the petitioner uhichstands reseled to be [raised ][and antended ][in ][an]appropiate [p ]roceeding [s. ]["] i38. Sinn the Hon'ble Supreme Court had-, in tLe co.seof Ashish Aganaal, supro, [as ]a [one-time ][measure]exerci.sing the pouers [under ][Article ][142 ][of ][the]Constituiion of India, [pennitted ][the Reuenue ][to ][protced]under the substituted [prouisions, ][and ][thi.s ][Court]allouing ttrc petitions [onlg ][on ][the ][procedural ]Jlau' [t?e]right confened on the Reuenue [utould remain ][reserued]to proceed further if [they ][so ][want ]from [th.e ][stoge ][of ][the]ortler of the Supreme [Court ][in ][the ][case ][of ][Ashish]Agarutal, supra." 6. 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 ][tJre]petitioner that the [proceedings ][have ][not ][been ][drawn in]accordance with the [amended ][provision ][but ][under ][the]un-amended [provision rvhich ][is ][otherwise ][not ][sustainable']As has been held by this [Bench ][in ][the ][aforesaid batch]matters, the rights [of ][the ][parties ][would stand ][reserved ][as ][is]at [paragraph Nos.37 ][& ][38 ][of ][the ][said ][order]envisaged passed in the said batch of w'rit [petitions. ][No ][order as ][to] costs.Consequently, miscellaneous [petitions ][pending, ][if] any, shall stand closed. SD/= N. ASSISTA R //TRUE SECTIOFFICER to'1. -n" Otfice or The lncome Tax officer' Ward-6 (1) Hyderabad' TelanganaState--n" Otfice or The lncome Tax officer' Ward-6 (1) Hyderabad' TelanganaState- costs.Consequently, miscellaneous [petitions ][pending, ][if] any, shall stand closed. SD/= N. ASSISTA R //TRUE SECTIOFFICER to'1. -n" Otfice or The lncome Tax officer' Ward-6 (1) Hyderabad' TelanganaState--n" Otfice or The lncome Tax officer' Ward-6 (1) Hyderabad' TelanganaState- State-2 The Principal [Chief ][Commissioner of' ][lncome ][T'Y ][- ][Telanoana ][and ][A'P']Hyderabad, [rr ][ro*"Isl'ii"6i'iot' ][rtltut'b ][Tan-k-" ][Hvderab-ad ][- ][500 ][028']Telangana'Hyderabad, [rr ][ro*"Isl'ii"6i'iot' ][rtltut'b ][Tan-k-" ][Hvderab-ad ][- ][500 ][028']Telangana' 3. rhe [chairman, ][central ][Board ][of ][-Dire"t ][l?I9"',;,D*ipsljllTii!i ]["'{,"i"lZlX::]"' Finance' [Government ][of lndia' ][secr']"' Finance' [Government ][of lndia' ][secr']H,iin'ittrv "t "t 110001. 4. The [National Faceless Assessment ][Center' ][lncome ][Tax ][Department' ][New]Delhi.Delhi. Delhi.The Secretary [to ][the.Government' ][-DeTartment ][of ][Revenue' Ministry ][of]iil"r";;, [t'l';;belhi, ][Union ][of lndia ][- ][1 ][10 ][001 ][']The Secretary [to ][the.Government' ][-DeTartment ][of ][Revenue' Ministry ][of]iil"r";;, [t'l';;belhi, ][Union ][of lndia ][- ][1 ][10 ][001 ]['] 5 One CC [to SRI ][T.CHAITANYA KUMAR Advocate ][ 6 One CC [to ] [K'PUNNA' ] [lT ] 7 gP:^BT:-:nSlPlf"IfiYHliJi'Yt'T;35?TI':':ii3:I?$ffi ['*'oL] Two CD [CoPies] BSR GJP HIGH COURT DATED: 1210312024 ORDERWP.No.6368 of 2024 -I i{ i: l:; r-,I Itrioo,.)0 2 rttl' ,i:4*!):----:..','.--. ALLOWING THE WRIT PETITION,WITHOUT COSTS \\to\