Wp/7362/2024 Of Rajendar Reddy Chitla v. Income Tax Officerward-1

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYTHE HONOURABLE SRI JUSTICE N.TUKARAMJIWRIT PETITION NO: 7362 OF 2024 Between: Rajendar Reddy Chitla, S/o Janardhan Reddy, Aged about 62 Years, Occ. Business,12-1-500/RS/803/905, Sahabhavana Township,Rajiv Swagruha, AnandNagar,Bandlaguda, tuledchal IValkajgiri, Telangana - 500068 ...PETITIONER AND 1lncome Tax OfficerWard-1 , Warangal, D.No. 1-8-610, 3rd Floor, MayuriComplex, Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangpl,Telangana, 506001Complex, Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangpl,Telangana, 506001 2The 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, tVinistry ofFinance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi-1 ['10003.]Tax Department, National Faceless Assessment Centre, Delhi, tVinistry ofFinance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi-1 ['10003.] .,.RESPONDENTS Petition under Article 226 of lhe Constitution of India praying that in thecircumstances 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, declaring the Assessment Orderdt.22lO2l2024passed by the 3rdrespondent u/s 147 r.w.s'l448 of the lncome-taxAct for A.Y. 2016-17 vide DIN No. ITBA/AST|S|14712023- 2411061371277(1),consequent to the order passed u/s 148A(d) dt.28lo3l2o23 vide DIN No.ITBA/AST/F/148A12022-2311051500515(1) and notice u/s 148 dt.29lO3l2O23 videDIN No.ITBA/AST/S/143 112022- 2311051615709(1), issued by the JA0(1st respondent) instead of FAO(3rd respondent), [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 the Principles of [Natural ][Justice.] lA NO: 1 OF 2024 Petition under Section ['1 ]5'l CPC [praying ]that [in ][the circumstances stated ][in]the affidavit filed in support of the [petition, ]the [High Court ][may ][be ][pleased]pleased to stay all further proceedings [pursuant ]to the [Assessment ][Order]dt.22.O2.2}24passed by the 3rdrespondent [u/s ]['147 ][r.w.sl ][448 ][of ][the ][lncome-tax]Act for A.Y. 2016-17 vide DIN [No. ITBA/ASTlsl147l2.023-24h061371277(1)'and]may pass such other orde(s) as [the ][Hon'ble ][Court deems ][fit ][and ][proper ][in ][the]interests of substantial iustice, as [otheruvise ]the [Petitioner ][would ][be ][put ][to]irreparable loss and severe injury. Counsel for the Petitioner : SRI Counsel for the Respondents: SRI [J.V.PRASAD (SC ] [INCOME TAX)]The Gourt made the following: ORDER THE HONOURABLE SRI [P.SAM ] ANDTHE HONOURABLT SRI JUSTICE [N.TUKARAMJI] wRIT PETITION NO.7362 2024 ORDER:[(per ]Hon'ble [Si ][Justice P.SAM ][KOSHY)] Heard Mr.Malmohan Dundu, [learned ][counsel for the]petitioner and Mr.J.V.Prasad, [learned Senior ][Standing]Counsel for the Income [Tax Department ][for ][respondents']Perused the material [available on record.] 2. The instant Writ Petition [has ][been ][frled ][by ][the]petitioner under Articl e 226 [of ][the ][Constitution ][of ][India]seeking for the following [relief:] Counsel for the Petitioner : SRI Counsel for the Respondents: SRI [J.V.PRASAD (SC ] [INCOME TAX)]The Gourt made the following: ORDER THE HONOURABLE SRI [P.SAM ] ANDTHE HONOURABLT SRI JUSTICE [N.TUKARAMJI] wRIT PETITION NO.7362 2024 ORDER:[(per ]Hon'ble [Si ][Justice P.SAM ][KOSHY)] Heard Mr.Malmohan Dundu, [learned ][counsel for the]petitioner and Mr.J.V.Prasad, [learned Senior ][Standing]Counsel for the Income [Tax Department ][for ][respondents']Perused the material [available on record.] 2. The instant Writ Petition [has ][been ][frled ][by ][the]petitioner under Articl e 226 [of ][the ][Constitution ][of ][India]seeking for the following [relief:] "to issue on oppropriote writ order [or direction more porticularly ][one ][in]the noture oJ Writ ol [Mondomus decloring ][the ][Assessment ][Order dt']22.02.2024 [possed ]by the [3rdrespondent ][u/s ][747 r.w.s' 7448 ][ol ][the]tncome tox Act for A.Y.2076-77 [vide ][DtN ][No. ] 24/1061371277(1-) consequent [to ][the ][order ][possed ][u/s ][148A(d) ][dt']28.03.202j vide DtN [No. ][\\BA/AST/F/148A/202223/1051s00515(1) ][ond]notice u/s 148 dt.29.03.2o23 [vide ][DtN ][N}.ITBA/AST/5/148-1/2022-]23/1057615709(7) issued by [the ][1A0(7't ][respondent) ][insteod ][of ][FA1(j'd]respondent) that too [controry to ][provisions of section 149 ][of ][the ][Act ][os]void illegol and controry to [the ][provisions ][oJ ][lncome ][tox ][Act ond ][controry]to the Principles [of ][Noturdl Justice-.."] 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 catne into effect from01.O4.2O21, 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 manner.4 . Whereas, learned counsel for the petitioner01.O4.2O21, 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 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.O9 .2023 wherein this Court disposed of thebatch of writ petitions to the limited extent.initiated 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.O9 .2023 wherein this Court disposed of thebatch of writ petitions to the 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. However, he further contended that apart fromthe aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. ,.. 6. 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. The preliminary objection raised by [th'e ][petitioner]is sustained and aII these [urit ][petitions stands ][allou-ted]on this uery [juisdictional ][issue. ][Since ][the ][impugned]notices and orders ore [getting quashed on ][the ][point ][of]jurisdiction, we are not inclined to proceed further [and]decid.e the other issues [raised bg ][the ][petitioner ][uhich]stonds reserued to be [raised ][and ][contended ][in ][an]"appropiate [p ]r [o ]ceeding [s. ] ,.. 6. 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. The preliminary objection raised by [th'e ][petitioner]is sustained and aII these [urit ][petitions stands ][allou-ted]on this uery [juisdictional ][issue. ][Since ][the ][impugned]notices and orders ore [getting quashed on ][the ][point ][of]jurisdiction, we are not inclined to proceed further [and]decid.e the other issues [raised bg ][the ][petitioner ][uhich]stonds reserued to be [raised ][and ][contended ][in ][an]"appropiate [p ]r [o ]ceeding [s. ] "38. Since the Hon'ble Supreme [Court ][hod, ][in ][tLe ][cose]of Ashish Agarutal, supra, as [a ][one-time ][meosure]exercising the powers under [Article ][142 ][of ][the]Constitution of India, [permitted ][the Reuenue ][to ][proceed]under the substituted [proui-sions, ][and ][this ][Court]allouing the petitions onlg [on ][the ][pr-ocedural ]Jlaw, [the]right conferred on the Reuenue [utould ][remain ][reserued]to proceed further if theg [so utant ]from [the stage of ][the]order of the Supreme [Court ][in ][the ][case ][of ][Ashish]Agarwo| supraJ 7. In view of the s€une, [we ][are ][inclined ][to ][allow ][the]present writ petition also on similar [terms. Accordingly, ][the]present Writ Petition stands [allowed ][on ][the ][objection ][of ][the]petitioner that the proceedings have [not ][been drawn ][in]accordance with the amended [provision ][but ][under ][the]un-amended [provision which is ][otherwise ][not ][sustainable'] (I I I To, s 8. 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, miscelianeous petitions pending, if any,shall stand closed. SD/-N.CHANDRA ASSISTANT //TRUE COPY// ISEGTION OFFICER 1 . The lncome [Tax ][Officer, ][Ward-1 ][, ][Warangal,. ] [No ][l -8-61 ][0' ][3rd Floor' ][Mayuri]' d;;i;,"opp. rsr'rpo'clEn,*un, Ni[t<atasutta' Hanamkonda' warangpl'Telanoana. 506001' d;;i;,"opp. rsr'rpo'clEn,*un, Ni[t<atasutta' Hanamkonda' warangpl'Telanoana. 506001' , il;'P?il;T;;ic;ti [commissioner ][of ][lncome Tax ][Ap^And.Ts' ][1oth ][Floor' ][c-]ail.k,'i.i.'1;*"ii, ro 2-e, A.c. Guards, Hv{erabad-500004'ail.k,'i.i.'1;*"ii, ro 2-e, A.c. Guards, Hv{erabad-500004'3. ii;'''A;;";;;i unii' ['incbme- ]rlx ['Department' ][National ][Faceless]Assessment [centre, oeifri, ][ii,4irrrsirv ][of ][Fln'*d' ][Roorn ][No ][401' ][2nd Floor' ] liimp, Jawuf,arl6l Jawuf,arl6l [[Nehru Stadium, ]][[Delhi-1 ]][[10003 ]]. --Assessment [centre, oeifri, ][ii,4irrrsirv ][of ][Fln'*d' ][Roorn ][No ][401' ][2nd Floor' ] liimp, Jawuf,arl6l Jawuf,arl6l [[Nehru Stadium, ]][[Delhi-1 ]][[10003 ]]. -- liimp, Jawuf,arl6l Jawuf,arl6l [[Nehru Stadium, ]][[Delhi-1 ]][[10003 ]]. --4 iii;'6i 6 Snr [[out ][tou ][tvANMoHAN, ]][[tou ][tvANMoHAN, ]][[tvANMoHAN, ]][[Ady^og?!"- ]]LoPUCI - - [[FoR ]][[rNCorvE ][rAX) ]][[rAX) ]][[oPUCl] 6 Snr Snr [[out ][tou ][tvANMoHAN, ]][[tou ][tvANMoHAN, ]][[tvANMoHAN, ]][[Ady^og?!"- ]]LoPUCI - - -5 6;; dd i; [5Ri ][J.v.panSAo, ][(sc ][[FoR ]][[rNCorvE ][rAX) ]][[rAX) ]][[oPUCl]6. Two CD [CoPies.]BSKKKS6. Two CD [CoPies.]BSKKKS :,r [' ]lal HIGH COURT DATED:21 10312024 I\ ORDERWP.No.7362 of 2024 ALLOWING THE WITHOUT COSTSCr"t[0].P '--'-''.-t1t:""":" .'-.y' :,...v [!, ][,,, ],- [.^].,"-i:.ots l/'''.:'iii) l{: ) a. Ll J : [i][:,1i ]^ri||\', [!:.] tt