Wp/6952/2024 Of Sita Mahalakshmi Nallamilli v. Income Tax Officer Ward 8(1)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY ,THE NINETEENTH DAY OF TVARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6952 OF 2024 Between: Sita Mahalakshmi Nallamilli, W/o N.Rama Reddy,age 59 years Occ housewife Flat No. C-424, C Block, 4th Floor, Sri Datta Sai Apartments, H. No.1 -7 -1 07 41 1 1961 Musheerabad Telangana- 500020...PETITIONER AND '1 . lncome Tax Officer Ward 8(1), Signature Towers, Sy.No.6(P) of Kondapur,Sy.No.37(P) of Kothaguda, OPP. Botanical Gardens, Serlingampally, RangaReddy, Hyderabad, Telangana - 500084.. lncome Tax Officer Ward 8(1), Signature Towers, Sy.No.6(P) of Kondapur,Sy.No.37(P) of Kothaguda, OPP. Botanical Gardens, Serlingampally, RangaReddy, Hyderabad, Telangana - 500084. 2. The Principal Chief 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. 3. National Faceless Assessment Centre, Delhi, The Assessment Unit, lncomeTax Department, National Faceless Assessment Centre, Delhi, Irilinistry ofFinance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi-1 10003.Tax Department, National Faceless Assessment Centre, Delhi, Irilinistry ofFinance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi-1 10003. ...RESPONDENTS Petition under Article 226 of the Constitutron of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or drrection more particularly one inthe nature of Writ of N/landamus, declaring the Assessment Order dt.06.03.2024passed by the 3rdrespondent uls 147 r.w.s14411448 of the lncome-tax Act for A.Y. 2015-16 vide DIN No. ITBA lA3T15114712023-2411062084217(1),which is passed as a consequence of the order passed u/s 14BA(d)dt.O6.O4.2O22 vide DIN No. ITBA/ASTIF I 1 48A12022-231 1 042560284(1 ) and thenotice u/s 148 dt.O6.04.2022 vide DIN No.ITBA/AST/S/148 112022-231104257 5307(.1 ), issued by the JAO(lst respondent) instead of FAO(3rdrespondent), that too contrary to [provisions ]of section 149of the Act, as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to thePrrnciples of Natural J ustice lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be [pleased ]tostay all further proceedings pursuant to the Assessment Order dt.06.03.2024passed by the 3rdrespondent uls 147 t.w.sl4411448 of the lncome-tax Act for A.Y. 2015-16 vide DIN No ITBA/AST lsl147 12023-24t 1062084217 (1) Counsel for the Petitioner: SRl. DUNDU MANMOHAN Counsel for the Respondents: M/s. SUNDARI R. PISUPATISENIOR COUNSEL FOR INCOME TAX The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.6952 OF 2024 ORDER (per Hon'ble Sn.lustice P.SAM KOSHY) The instant Writ Petition has been filed theby petitioner under Articl e 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. PISUPATISENIOR COUNSEL FOR INCOME TAX The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.6952 OF 2024 ORDER (per Hon'ble Sn.lustice P.SAM KOSHY) The instant Writ Petition has been filed theby petitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief ". ..to Issue a Wit Order or Direction more partianlorlyone in the nature of Wfi of Mandamus declaring theAssessmenf Order dated 06.03.2024 passed bA the 3'drespondent u/ s. 147 r.ut.s 144/ 1448 of the Income ToxAct, fo, A.Y.2O15-16 uide DINNo. ITBA/ AS't/ S/ 1 4 7 / 2 02 3 -2 4 / 1 0 62 O 8 42 1 7 ( 1 ), whichis passed as d consequence of the order possed u/sDIN148A(d) dt.06.04.2o22 uide No.ITBA/AS'I/ F/ 148A/2022-23/ 1042560284(1) andthe notice u/ s 148 dt.O6.04.2O22 uide DINNo.ITBA/ AST/ S/ 148_1/ 2022-23/ 1042575307(1)issued bg the JAO(lst respondent) instead of FAO(3drespondent), thot too contrary to prouisions of section149 of the Act, as uoid, illegal and contrary to theprouisions of Income Tax Act and contrary to theprinciples of natural justice and pass. .." 2. 2. Heard Mr. Dundu Manmohan, learned counsel forthe petitioner arrd Mrs. Sundari R. Pisupati, learned SeniorStanding Counsel for Income Tax, for respondentsPerused the record. 3. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act rvhich came into effect fromOl.O4.2O2I, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 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 marr.ner. 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 &batch, dated 14.O9.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hald, learned Stalding Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aJoresaid batch of WritPetitions. However, he further contended that apart fromthe aforesaid objection, there have been other various I --- ...r,'rl objections also which the petitioner has raised in the writpetition. 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 sustoined and all these uit petitions stands alloutedon this uery juisdictional issue. Since the impugnednotices and orders ore getting quoshed on the point ofjurisdiction, u)e are not inclined to proceed further anddecide tLLe other issues raised by the petitioner u-thichstands reseled to be raised and contended in an"app ropriate p ro ce e ding s. "38. Since th-e Hon'ble Supreme Court had, in the caseof Ashish Agarttal, supro, as a one-time measureexercising the pou.ters under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder the substituted prouisions, and this Courtallou.ing the petitions only on the procedurat Jtau-,, theright conferred on the Reuenue utould remain resetaedto proceed furtter if they so uant from the stage of theorder of the Supreme Court in the case of AshishAgantal, supra." 7. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of the "38. Since th-e Hon'ble Supreme Court had, in the caseof Ashish Agarttal, supro, as a one-time measureexercising the pou.ters under Article 142 of theConstitution of India, permitted the Reuenue to proceedunder the substituted prouisions, and this Courtallou.ing the petitions only on the procedurat Jtau-,, theright conferred on the Reuenue utould remain resetaedto proceed furtter if they so uant from the stage of theorder of the Supreme Court in the case of AshishAgantal, supra." 7. In view of the same, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands allowed on the objection of the petitioner that the proceedings have not been drawn inaccordarrce with the amended provision but under theaccordarrce with the amended provision but under theun-amended provision which is otherwise not sustainable To, B. 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,sha-ll stand closed SD/.C.PRAVEEN KUMARASSISTANT REGISTRARSECTIOOFFICER //TRUE COPY// 1. The lncome Tax Officer [Ward ][B(1), ][Signature ][Towers, ][Sy.No 6(P) ][of]Kondapur, Sy.No.37(P) of [Kothaguda, ][OPP. ][Botanical ][Gardens,]Serlinjampaily, Ranga'Reddy, [Hyderabad, Telangana ][- ][500084']Kondapur, Sy.No.37(P) of [Kothaguda, ][OPP. ][Botanical ][Gardens,]Serlinjampaily, Ranga'Reddy, [Hyderabad, Telangana ][- ][500084']z ine [piincibat ]['Cniet ]iommissioner [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.]:. - ifre lncome National Tax Department, National Faceless [Faceless Assessment Centre, Delhi, The Assessment ]Aslessment Centre, Delhi,[Unit,]Ministry of Finahce, Room [No. ][4O1 ],2nd [Floor, E-Ramp, Jawaharlal ][Nehru]Stadium, Delhi-'1 [[1 ]]0003.Ministry of Finahce, Room [No. ][4O1 ],2nd [Floor, E-Ramp, Jawaharlal ][Nehru]Stadium, Delhi-'1 [[1 ]]0003. [[1 ]]4. One CC to SRl. DUNDU [IMANI/OHAN' Advocate ][OPUCI 5. Two CD Copies BIVKKS C! HIGH COURT DATED:1910312024 .., |:a-).i,','t1r- [i]:,:/ [,.t ]I('Li,. [.,r ]JlJl\ ORDER WP.No.6952 of 2024 ALLOWING THE WRITPETITIONWITHOUT COSTS