Wp/6903/2024 Of Murali Kasturi v. The Income Tax Officer

[ [337e ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IVIONDAY, THE EIGHTEENTH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYAND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6903 OF 2024 Between: lVurali Kasturi, S/o: Vishwanadham Kasturi, {qe 59, Occ. Govt. Employee,# H. No. 7-147113-14-158H, Flat No. 203, Swarna lnfra Blossom Heights, NRIColony, Bachupally, Hyderabad-500090. ...PETITIONER AND 1The lncome Tax Officer, Ward 13(1), Aaykar Bhawan, Opp. LB Stadium,Basheerbagh, Hyderabad - 500004.Basheerbagh, Hyderabad - 500004. 2The Principal Commissioner Of lncome Tax, Hyderabad 4, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad - 500004.3, A.C. Guards, Hyderabad - 500004. .7The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room Nc. 4O1 , 2"d Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003.Assessment Centre, Delhi, Ministry of Finance, Room Nc. 4O1 , 2"d Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may becircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ order or direction more particularly one in thenature of Writ of Mandamus, by issuing appropriate directions to the 1'trespondent to dispose of the rectification application d|.1910212024 filed on2210212024 after duly considering the facts of the case and position of Law or rnthe alternative declare the order passed by the 3'd Respondent vide orderdt.27l03l2o22 for A.Y. 2013-14 uls 147 t.w.s. 144 I 1448 of the Act, videDocument ldentification No.(DlN) ITBA/AST/S/14712021-2211.041723308(1), whichis passed consequent to the notice u/s 148 dt.31lO3l2O21 but digitally signed andissued on O5lO4l2O21, without following the due procedure of Law, as void, illegalthe alternative declare the order passed by the 3'd Respondent vide orderdt.27l03l2o22 for A.Y. 2013-14 uls 147 t.w.s. 144 I 1448 of the Act, videDocument ldentification No.(DlN) ITBA/AST/S/14712021-2211.041723308(1), whichis passed consequent to the notice u/s 148 dt.31lO3l2O21 but digitally signed andissued on O5lO4l2O21, without following the due procedure of Law, as void, illegal and contrary to the provisions of lncome-tax Act and urtra vires the constitution oflndia lA NO: 1 oF 2024 Petition under section 15i cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to stayall further the affidavit fired in support of the petition, the High court may be preased to stayall further proceedings, incruding rerease of bank attachment, initiated pursuant tothe invalid assessment order passed by the 3dRespondent vide orderthe invalid assessment order passed by the 3dRespondent vide orderdt.2710312o22 for A.y. 2013-14 uts 147 r.w.s. 144I 1448 of the Act, videDocument ldenrification No.(DrN) ITBA/AST/S/147/2021-22r1041 723308(i), whichis challenged in the rectification proceedings.Document ldenrification No.(DrN) ITBA/AST/S/147/2021-22r1041 723308(i), whichis challenged in the rectification proceedings. Counsel for the [petitioner: ]SRI DUNDU MANMOHAN counsel for the Respondents: MS. B. sApNA REDDy(sc FoR lNcoME TAx)The Court made the following: ORDER THE HONOURABLE SRI JT'STICE [P.SAM ] ANDTHE HONOURABLE SRI [N.TUKARAMJI] WRIT PETITION No.69O3 2024 ORDER:1per [Ho ][n'bte ][Si ][Justice P.SAM ][KOSHY)] Heard Mr. Manmohan [Dundu, ][learned counsel ][for]the petitioner arrd [Ms.B. ][Sapna ][Reddy, ][learned ][Standing]Counsel for the [Income Tax ][Department, ][appearing ][for ][the]Perused [the ][material ][available ][on ][record']respondents. Counsel for the [petitioner: ]SRI DUNDU MANMOHAN counsel for the Respondents: MS. B. sApNA REDDy(sc FoR lNcoME TAx)The Court made the following: ORDER THE HONOURABLE SRI JT'STICE [P.SAM ] ANDTHE HONOURABLE SRI [N.TUKARAMJI] WRIT PETITION No.69O3 2024 ORDER:1per [Ho ][n'bte ][Si ][Justice P.SAM ][KOSHY)] Heard Mr. Manmohan [Dundu, ][learned counsel ][for]the petitioner arrd [Ms.B. ][Sapna ][Reddy, ][learned ][Standing]Counsel for the [Income Tax ][Department, ][appearing ][for ][the]Perused [the ][material ][available ][on ][record']respondents. 2. The instant Writ Petition [has ][been ][filed ][assailing ][the]assessment order [dated ][27.O3.2022 passed ][by ][respondent]No.3 under Section I47 [read ][with ][Section ] [of ][th.e]Income Tax Act. 3. Today, when the matter [is ][taken ][up ][for ][admission,]learned Standing Counsel [for ][the ][Department ][submitted]that the petitioner [had already ][availed ][the ][remedy of appeal]before the appellate [authority ][i.e., ][the ][Commissioner ][of]Appeals and the [appeal ][has ][been ][registered ][as]NFAC/20 12- [13 ]I [t0tsT ][435.] 4. Given the fact that the petitioner has already availedthe statutory remedy of appeaJ, we are of the consideredopinion that simultaleously the instant Writ petitionseeking quashment of the same order would not bemaintainable. However, the petitioner is permitted to raiseall the grounds before the appellate authority which he hasraised in the instant Writ petition. The petitioner is alsopermitted to raise the ground of his application forrectification which has been turned down by the assessingofficer himself. Also the question of limitation where thenotice under Section 14g of the Income Tax Act thoughseems to be dated 31.03.2021, which otherwise is notcorrect as per the learned counsel for the petitioner, as thenotice was signed only on os.o4.2o2r and not before thatand therefore, it could not have been issued on31.03.2021. This aspect shall also be looked into by theappellate authority while deciding the appeal. Theappellate authority is directed to decide the appeat asexpeditiously as possible. 5. Accordingly, the Writ Petition is disposed of. No orderas to costs. Consequently, miscellaneous petitions pending, if any, shall st4nd closed. SD/.MOHD. ISMAILASSlSTANT AR //TRUE COPYII SECTlOOFFICER To,1.ThelncomeTaxOfficer,Wardl3(1),AaykarBhawan'OppLBStadium'Basheerbagh, [HYderabad ][- ][500004']1.ThelncomeTaxOfficer,Wardl3(1),AaykarBhawan'OppLBStadium'Basheerbagh, [HYderabad ][- ][500004']2.The Principal Commissioner [Oi ][f ][n"o*" ][Tax, ][Hyderabad ][4' ][l'T ][Towers' ][10-2-]3, A.C. GJards, [HYderabad - 500004']3, A.C. GJards, [HYderabad - 500004']3.ih; ir;;;.;hi 0nit, tn"or" [Tax Department,National ][Faceless]b-enti", b"rnl, [rr,rinist'y;iFlilnc9.Room ][Nc' ][4o1' 2nd ][Floor' ] b-enti", b"rnl, [rr,rinist'y;iFlilnc9.Room ][Nc' ][4o1' 2nd ][Floor' ] il;;;;;i nirp, Jr*rn"dal [Nehru Stadium, Delhi-11000-3 ]..^-nirp, Jr*rn"dal [Nehru Stadium, Delhi-11000-3 ]..^-46;;'6i 6' bri Dundu [trilanmohan, Advocate ][IgPtlCJ-]c5# 6c ii sri [s. ][Sip"i ][neaovlsc ][for ][lncome ][Tax) ][[oPUc]]oTwo CD CoPiesc5# 6c ii sri [s. ][Sip"i ][neaovlsc ][for ][lncome ][Tax) ][[oPUc]]oTwo CD CoPiesTJGJPGJP HIGH COURT DATED:1810312024 ORDERWP.No.6903 of 2024 DISPOSING OF THE WRIT PETITIONWITHOUT COSTS. r, HE S,'-aI€o{*li)/-)a'.J't0 E ILAY 2024t'o,*S o,1ia ur:O W?