Wp/6538/2024 Of Vumma Reddy Satyanarayana Reddy v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY,THE THIRTEENTH DAY OF TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE P,SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6538 OF 2024 Between Vumma Reddy Satyanarayana Reddy, S/o [Raii Reddy, ] !7 [years' ][H.No.]2-7t4t2, Saleh Nagar, Rekurthi, [Karimnagar, ][Telangana ][- ][505451] ...PETITIONER AND 1lncome Tax Officer, Ward 2, Aayakat [Bhavan, ][Near ][Natral ][Theatre']Karimnagar, Telangana -505001Karimnagar, Telangana -5050012The Prin-cipal Chiel Commissioner Of [lncome Tax ][Ap ][And ][Ts, ][1Oth ][Floor, ] Block, l.T. Towers, 10-2-3, A.C. [Guards, Hyderabad-500004]Block, l.T. Towers, 10-2-3, A.C. [Guards, Hyderabad-500004]3The Assessment Unit, lncome Tax [Department, ][National ][Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][4O1 ], [2fid ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 10003.]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][4O1 ], [2fid ][Floor, ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 10003.]4The irrincipal Chief Commissioner, of [lncome Tax AP and ][TS, ][1Oth ][Floor, C-]Block, l.T. Towers, 10-2-3, A.G. [Guards, ][Hyderabad'500004.]Block, l.T. Towers, 10-2-3, A.G. [Guards, ][Hyderabad'500004.] The Assessment Unit, lncome Tax [Department, ][National ][Faceless]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][401 ], [Znd ][Floor, ] Rarnp, Jawaharlal Nehru Stadium. [Delhi-1 ][10003 ]Assessment Centre, Delhi, Ministry [of ][Finance, Room ][No. ][401 ], [Znd ][Floor, ] Rarnp, Jawaharlal Nehru Stadium. [Delhi-1 ][10003 ] ...RES'ONDENTS Petition under Article 226 of the [Constitution ][of ][lndra 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. ][20 02-2024]passed by the 3rd respondent u/s 147 r.w.s ['1448 ][of ][the lncome-tax Act for ][A Y']2015-16 vide DIN No. [lsl147l2O23- ][2411061200639( ][1 ]), [which ][is]passed as a consequence of the order [passed ][u/s ][148A(d) ][dl.O7 ][-O4.2O22 ][vide]DIN No. ITBA/AST/F/14 [8A12022-2311042613238( ][1 ]) [and ][the ][notice ][u/s ][148]dt.07.O4.2022 vide DIN No. ITBtuAST/S [l148-112022- ][2311042647139( ][1 ]), [issued]by the JAo(1't respondent) [instead of FAo(3rd respondent), as void, illegal, ][and] contrary to the provisions of lncome tax Act and conlrary to the Principles ofNatural J us ticcNatural J us ticc lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the atfidavit filed in support of the petition, the High Court rnay be pleased tostay all further proceedings pursuant to the Assessment Order dt. ZO.OZ.2O24in the atfidavit filed in support of the petition, the High Court rnay be pleased tostay all further proceedings pursuant to the Assessment Order dt. ZO.OZ.2O24passed by the 3rd respondent u/s 147 r.w.s ['1448 ]of the lncome-tax Act for A.y.2015-16 vide DIN No ITBA/AST/S114712023-2411061200639(1 ),2015-16 vide DIN No ITBA/AST/S114712023-2411061200639(1 ), Counsel for the Petitioner: SRl. DUNDU MANMOHAN Counsel for the Respondents: M/s. SUNDARI R PISUPATI (Sr SC for lncome Tax Dept) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.6538 OF 2024 ORDER:(per Hon'ble Si Justice P.SAM KOSHfi) Heard Mr.Dundu Manmohan, Iea_rned counsel for thepetitioner, Ms.Sundari R Pasupati, learned Senior StandingCounsel for respondents. Perused the material available onrecord. 2. The instant Writ Petition has been filed theby petitioner under Article 226 of the Constitution of Indiaseeking for the following relief: Counsel for the Petitioner: SRl. DUNDU MANMOHAN Counsel for the Respondents: M/s. SUNDARI R PISUPATI (Sr SC for lncome Tax Dept) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION No.6538 OF 2024 ORDER:(per Hon'ble Si Justice P.SAM KOSHfi) Heard Mr.Dundu Manmohan, Iea_rned counsel for thepetitioner, Ms.Sundari R Pasupati, learned Senior StandingCounsel for respondents. Perused the material available onrecord. 2. The instant Writ Petition has been filed theby petitioner under Article 226 of the Constitution of Indiaseeking for the following relief: 1o issue an appropriate writ order or direction more partrcularly one inthe nature of Writ of Mandamus declaring the Assessment Order dt 2002 2024 passed by the 3rd respondent u/s 747 r w s 1448 of thelncometax Act for A Y 2015-16 vide DtN No ITBA/AST/S/1a7I202324 /106-1,2006391, which is passed as a consequence of the order passedu/s 148Ad dt4744-2o22 vide DIN No |TBA / AST / F / L48A / 202223 /10426132381. and the notice u/s 148 dt 07 04 2OZ2 vide DtN NoffgA/AST/5/1481/2022 23/LO426471391 issued by the JAO 1'1respondent instead of FAo3rd respondent as void illegal and contrary tothe provisions of lncome tax Act and contrary to the principles ofNatural 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.6538 ol 2024 provisions of the Act \,vhich came into effect fromOI .O4.2021, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 14BA and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless marrner.Section 14BA and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also in a faceless marrner. 4. Whereas, learned counsel for the petitionercontended that, in thc instant case, reopening has beeninitiated b1, thc Jurisdictional Assessing Officer. In supportof his contention, hc relied upon the recent judgmentrendered by this very Bench in WP.No.259O3 of 2022 &batch, dated 1 4.O9.2023 u,herein this Court disposed of thebatch of rr.,rit petitions to thc 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. Horvevcr, hc furLher contended that apart fromthe aforesaid objection, there have been other variousobjections also rvhich thc petitioner has raised in the writpet1t1on. I I 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. The preliminary objection raised by the petitioneris sustained and oll these wit petitions stonds allou.tedon this uery jurisdictional issue. Since the impugnednotices antd orders are getting quoshed on the point ofjuisdiction, u)e are not inclined to proceed furtter anddecide the other issues roised by tLrc petitioner uthichslands reserued to be roised and contended in an"appropriate proceeding s. "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Aganual, supra, as a one-time measureexercising tLe pouters under Article 142 of theConstitution of India, pennitted the Reuenue to proceedunder the substituted prouistons, and this Couftallouting the petitions onlg on the procedural flatu, theright confened on the Reuenue utould remain reseruedto proceed further if they so uant from the stage of theorder of the Supreme Courl in tlLe case of AshishAgan-utal, supra." "38. Since the Hon'ble Supreme Court had, in the caseof Ashish Aganual, supra, as a one-time measureexercising tLe pouters under Article 142 of theConstitution of India, pennitted the Reuenue to proceedunder the substituted prouistons, and this Couftallouting the petitions onlg on the procedural flatu, theright confened on the Reuenue utould remain reseruedto proceed further if they so uant from the stage of theorder of the Supreme Courl in tlLe case of AshishAgan-utal, supra." 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 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 inaccordance with the amended provision but under theun-amended provision r.rrhich is othenvise not sustainable.un-amended provision r.rrhich is othenvise not sustainable. PSK,J & ]YTR,JW.P.No.6538 oJ 2O24 8. As has been held by this Bench in the aforesaid batchmatters, the rights of the parties wouid 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/-K.SREERAMA MURTHYASSISTANT REGISTRAR//TRUE COPY//SECTIdN OFFICER To, '1 . The lncome Tax Ofticer, W ard ?' Aayakar Bhavan' Near Natraj Theatre,Karimnagar, Telangana [-505001]Karimnagar, Telangana [-505001] Karimnagar, z ifrJ Criniipal Chiei Commissioner [of ][lncome Tax ][Ap ][And ][Ts, ][1Oth ][Floor, C-]Block, l.T Towers, [10-2-3, ][A.C. Guards, ][Hyderabad-500004.]Block, l.T Towers, [10-2-3, ][A.C. Guards, ][Hyderabad-500004.]- a - ftre ]qssJssment Centre, Delhi, Assessment [Unit, ]tr/inistry [lncome ]of [Tax ]Finance, Room [Department, ]No' [National ]4O1, 2nd Floor, . [F-aceless]E-Ramo. Jawaharlal Nehru Stadium, [Delhi-1 10003.]Ramo. Jawaharlal Nehru Stadium, [Delhi-1 10003.] +. fnJ Fiinclpal [Chref ]Commissioner, [of ][lncome Tax AP and ][TS, ][1Oth ][Floor, C-]Block, l.T.'Towers, [[10-2-3, ]][[A.G. ][Guards, Hyderabad-500004 ]][[Guards, Hyderabad-500004 ]][[']]Block, l.T.'Towers, [[10-2-3, ]][[A.G. ][Guards, Hyderabad-500004 ]][[Guards, Hyderabad-500004 ]][[']] Block, l.T.'Towers, [[10-2-3, ]][[A.G. ][Guards, Hyderabad-500004 ]][[Guards, Hyderabad-500004 ]][[']]5. -' irre ['nssessmen[ ]Unit, [Income ][Tax ][Department, ][National ][Faceless]Aiiessment Centre, Delhi, Ministry of Finance, Room No. 4O1 , znd Floor, E-Ranro. Jawaharlal Neltru Stadium. [Delhi-1 10003]Aiiessment Centre, Delhi, Ministry of Finance, Room No. 4O1 , znd Floor, E-Ranro. Jawaharlal Neltru Stadium. [Delhi-1 10003] o. One bC to SRl. DUNDU [MANIMoHAN, ][Advocate ][oPUC] 7. One CC to [NI/s. ]SUNDARI [(Sr ][SC for lncome Tax ][Dept) ][ ]8. Two CD Copies8. Two CD CopiesBM SB @c"('* HIGH COURT DATED:1310312024 l [ri ][r-][ S'i,,\ ]rGc+ORDERc-o1 E tlAY 2024(,WP.No.6538 of 2024-.\",; F.4 T Cii ALLOWING THE WRITPETITIONWITHOUT COSTS