Wp/7169/2024 Of Shiv Kumar Shukla v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA(Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:7169 OF 2024 Between: shiv Kumar shukla, S/o: Late sri Laxmikant shukra, Aqed about 60 vearsO^cc Professionat, R/o at 8-3-1078 p. No. 57, S,.irvJgii"Coroi; Hyd"r:;;il!99913 [Currentty Residins ][at ][884 ][Sea ][tstand ][tn, ]r""rt"i Ciii, C;iii;;r];"-94404 ...PETITIONER AND 1.lncome Tax Officer, Ward 6(1), lncome Tax Department, Hyderabad 2- Assessmenl Unit, lncome IqI qepartment, National e-Assessment CenterNew Delhi, Room No 4O1 ,2"d Floor, E_Ramp.lawifrartai weh, Si;;i;';;'New Delhi 1 10 003New Delhi, Room No 4O1 ,2"d Floor, E_Ramp.lawifrartai weh, Si;;i;';;'New Delhi 1 10 003 ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ of Mandamus or any other appropriate writ order orDirection declaring a the order passed by the '1't Respondent 11-01-2024 in DrNand Notice No. |rBA/ASTtFl17l2o23-24h0sg634g26(1) has issued notice underclause (a) of section r4BA of the rncome Tax Act, 1961 for the A.y. 2017-1g andNotice under Section 148(b) of the lncome Tax DIN and Notice No.|rBA/AST/F/148A(scNy2023-24t10607s7og3(1) dated 1oro2t2o24 as arbitraryillegal bad in law void-ab-initio viorative of the principres of naturar justice apartfrom being violative of Articles 14,1 99 and 265 of the constitution of lndia and sec14BA of the lncome Tax Act 1g61 and consequenfly set aside the same in theinterests of justice and to pass in the interest of iustice. lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ]that in the [circumstances ]stated [in]the affidavit filed [in ]support of [the ][petition, ][the ][High ][Court ][may ][be ][pleased ][please]direct the respondents to stay all [further ][proceedings, including ][any ][recovery,]pursuant to the notice issued by the 1't Respondent, ['1 ]'t Respondent 11-01-2024in DIN and Notice No. ITBA/AST/F/1 712023-2411059634926(1) [has issued ][notice]under clause [(a) ]of Seclion ['148A ][of ][the ][lncome Tax ][Act, ][1961 ][for the A.Y. 2017-18]and Notice under Section 148(b) of the [lncome ][Tax DIN ][& ][Notice ][No.]ITBA/AST/F/148A(SCN)/2023-2411060757093(1) dated [10-02-2024, ][pending]disposal of the Main Writ Petition. Counsel for the Petitioner: MS. HIMANGINI Counsel for the Respondents: SRI [VIJHAY K PUNNA (SENIOR ] [ITD)]The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM ][KOSI{Y]ANDTHE HONOURABLE SRI JUSTICE [N.TI'KARAMJI]WRIT PETITION No.7169 2024 ORDER:[per Hon'ble Si Justice [P.SAM ][KOSHY)] Heard Ms.Himangini Sanghi, learned [counsel ][for ][the] petitioner and Sri Vrjay K. Punna, learned [Senior Standing]Counsel for the Income Tax [Depa-rtment ][for ][the]respondents. Perused the material [on record.] 2. The instant Writ Petition [has ][been ][filed ][by ][the]petitioner under Articl e 226 of the [Constitution ][of ][India]seeking the following [relief;] Counsel for the Petitioner: MS. HIMANGINI Counsel for the Respondents: SRI [VIJHAY K PUNNA (SENIOR ] [ITD)]The Court made the following: ORDER THE HONOURABLE SRI JUSTICE [P.SAM ][KOSI{Y]ANDTHE HONOURABLE SRI JUSTICE [N.TI'KARAMJI]WRIT PETITION No.7169 2024 ORDER:[per Hon'ble Si Justice [P.SAM ][KOSHY)] Heard Ms.Himangini Sanghi, learned [counsel ][for ][the] petitioner and Sri Vrjay K. Punna, learned [Senior Standing]Counsel for the Income Tax [Depa-rtment ][for ][the]respondents. Perused the material [on record.] 2. The instant Writ Petition [has ][been ][filed ][by ][the]petitioner under Articl e 226 of the [Constitution ][of ][India]seeking the following [relief;] '...to issue a writ of mandamus [or ][any ][other]appropriate writ, order, or [direction ][declaring ][a ][the]order passed by the 1't [Respondent ] [| ][.Ol ][.2024 in]DIN and Notice No. [ITBA/ASTi F/ ][17 ]/2023-24 11059634926(1) has issued [notice ][under ][clause ][(a)]of Section l48A of the lncome [Tax ][Act, ][1961 ][for ][the]A.Y. 2Ol7-18 and Notice under [Section ][148(b) ][of ][the]Income Tax DIN and Notice [No.ITBA/AST ]lF /1484(SCN) / 2023-2 4 / ro6or 57 o93( 1) dated [rO ]/ [02 ]I [2024 ][as]arbitrary, illegal, bad in Iaw, [void ab ][initio, ][violative ][of]the principles of natrrral [justice ]apart [from ][being]violative of Articles 14, f9g and 265 of [the]Constitution of India and [Section ][148A ][of ][the ][Income]Tax Act, 1961 and consequently [set aside ][the ][same ][in]the interests of [justice ]and [to ][pass ]in [the ][interest ][of]justice and pass..." 3. One of the contentions that the petitioner has raisedin the present Writ Petition is that under the amendedprovisions of the Act which came into eflect fromOl.O4.2O2l, the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 1484, and provide an opportunity of hearing to theassessee. As per the amended provision of law, theproceedings to be drawn are also 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.259O3 of 2022 &batch, dated 14.09.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hand, learned Stalding Counsel for therespondent-Department does not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. Hou,ever, he further contended that apart fromthe a-foresaid objection, there have ttreT other various ', (t objections also which the [petitioner ][has raised ][in ][the ][writ]petition. 6. So far as this contention of the learned counsel forthe 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 a-re reproduced herein under: "37. The preliminary objection raised bg fuepetitioner is sustained and all these urit petitionsstands allowed on this uery [jurtsdictional ]issue.Since the impugned notices and orders are [getting]quashed on the point of juisdiction, we are notinclined to proceed further and decide the otherissues raised bg the petitioner u.thich standsreserued to be raised and contended in an"app ropriate p r o ce e ding s. "38. Since the Hon'ble Supreme Court had, in thecase of Asfu'sh Agarual, supra, as a one-timemeasure exercising the pouters under Article 1a2 of*te Constitution of India, permitted the Reuenue toproceed under the substituted prouisions, and thisCourt allou.ting the petitions orulg on the proceduralflaut, [tle ][right ][conferred ][on ][the ][Reuenue ][u.tould]remain reserued to proceed further if theg so uantfrom [the stage ][of ][the ][order ][of ][the ][Suprerrye ][Court ][in]the case of Ashish Aganaal, supra." 7. In view of the sarne, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, the ,c.E BBHrFJ=- "38. Since the Hon'ble Supreme Court had, in thecase of Asfu'sh Agarual, supra, as a one-timemeasure exercising the pouters under Article 1a2 of*te Constitution of India, permitted the Reuenue toproceed under the substituted prouisions, and thisCourt allou.ting the petitions orulg on the proceduralflaut, [tle ][right ][conferred ][on ][the ][Reuenue ][u.tould]remain reserued to proceed further if theg so uantfrom [the stage ][of ][the ][order ][of ][the ][Suprerrye ][Court ][in]the case of Ashish Aganaal, supra." 7. In view of the sarne, we are inclined to allow thepresent writ petition also on similar terms. Accordingly, the ,c.E BBHrFJ=- l-jsffi-' present Writ Petition stands allowed on the objection of thepetitioner that the proceedings have not been drawn inaccordance with the amended provision but r.rnder theun-amended provision which is otherwise not sustainable. 8. As has been held by this Bench in the aforesaid batchmatters, the right 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 9. Consequently, miscellaneous petitions pending, il anyshall stand closed. SD/. C. PRAVEEN KUMASSISTANT REGISTR //TRUE COPY' SECTION OFFER To,1lncome Tax Officer, [Ward ][6( ][l), ][lncome ][Tax Department' ][Hyderabad-]2Assessment Unit, lncome [Tii ][Department, ][National e-Assessment ][Center]Ne* Oef ni, Room [No ][4o1 ],2nd [Fl<ior, ][E-Ramp ][Jawaharlal ][Nehru Stadium,]New Delhi 110 [003]1lncome Tax Officer, [Ward ][6( ][l), ][lncome ][Tax Department' ][Hyderabad-]2Assessment Unit, lncome [Tii ][Department, ][National e-Assessment ][Center]Ne* Oef ni, Room [No ][4o1 ],2nd [Fl<ior, ][E-Ramp ][Jawaharlal ][Nehru Stadium,]New Delhi 110 [003] 3One CC to Ms. [Himangini ][Sanghi, ][Advocate ]tOPqCl4One CC to Sri. [Vijhay ] [Punna(SENIOR ] [for ][ITD) ] 4One CC to Sri. [Vijhay ] [Punna(SENIOR ] [for ][ITD) ] 4 Two CD Copies 5TJKKSTJKKS HIGH COURT DATED:2010312024 ORDER WP.No.7169 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. *"@c"gtaG8- $E [STA}]ek[o]ca'ro0 7 [llAY ][2024]aii*D,':-.c- [r- ][r-t('S]