Wp/7622/2024 Of Centenary Baptist Church v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY. THE TWENTY SECOND DAY OF MARCHTWO THOUSAND AND TWENW FOUR PRESENT THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION NO:7[ 6][220F ][2024] Between: Cenlenary Baptist Church, [Rep. ][by ][President, ],?.lul'f1 ,!giq"Xi,:/"Rathnam'Polepaka, [aged about ][60 ][y9q1s.,^ ][R/o ][11-5-1 ]' [Chrrstran uorony]Laxmipur PO, [Warangal, Telangana ]- [506013'] ...PETITIONER ANO 1lncome Tax [Officer. ][Ward ][1. D No ][l-8S10' ][3rd Floor' ][Iritavuri ][Complex' ][Opp']TsNPDCL Bhawan. [r.rakjrr"g,iii, ]["uitii'i*o'' ][warahsal' ][Telansana]506001TsNPDCL Bhawan. [r.rakjrr"g,iii, ]["uitii'i*o'' ][warahsal' ][Telansana]5060012The Principal [Commisstoner ][of ][lncome ]-T-lx^: [.1' ][10th ][Floor' ][C-Block' ][l ][T]il-ii"t..'idI-s]A [cuaras, ][Hvderabad-500004]il-ii"t..'idI-s]A [cuaras, ][Hvderabad-500004] National [Faceless]JThe nJ!".l,il]iite-niie' Assessment [Unit, ]-oetr'L r'tiiniti'v [lncome ]of [Tax ]Financd' Room [Department']No- 401.2nd [Floor, ] A:ffi :ffiffi;iii [r'j"ni' ][stadium''Derhi-1 ][10003]A:ffi :ffiffi;iii [r'j"ni' ][stadium''Derhi-1 ][10003] ...RESPONDENTS Petition [under Article 226 ][of ][the ][Constitution ][of ][lndia ][praying ][that in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High ]["t:* ':]^::]pleased [to ][issue an ][appropriate ][writ' ][order ][or ][direction more particularly ][one ][tn]the nature [of ][Writ of ][Mandamus' declaring ][the ][Assessment Order ][dI ][12 ][12'2023]passed [by ][the ][3rd respondent ][u/s ][147 r'w ][s ][144 ][t ][1448 ][of ][the ][lncome-tax Act for]A Y. [2018-19 ][vide DIN No' ][ITBA/AST/S/147t2O23-24t1O58673394(1)']consequent [to ][tne ][oroer ][passed ][u/s ][14BA(d) ][dt.25.04'2o22 ][vide DIN ][No]ITBA/AST/F/14 [BAt2O22-23t1042843613(1) ][and ][the ][consequential ][notice ][u/s ][148]dl [26 ][-O4 ][2222vide ] [No ][ITBAiAST ] [Sl ][1 48-1 ][12022- ][23 ][t 1042851921 ][( ][1 ][)' ][issued]the [JAO(1st respondent) instead ][of ][FAO(3rd respondent)' as ][void' illegal' ][and]by contrary to the provisions of lncome-tax Act and contrary to the principles ofNatural JusticeNatural Justice lA NO: 1 OF 2024 Petition under section I 51 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. 12.12.2023passed by the 3rd respondent uis 147 r.w.s 144 I '1448 of the lncome-tax Act forAY 201B-19 vide DrN No |rBA/ASTtst147r2o23-24/'r058673394(1), and maypass such other orde(s) as the Hon'bre court deems fit and proper in theinterests of substantiar justice, as otherwise the petitioner wourd be put toirreparable loss and severe in;ury. Counsel for the petitioner: SRI DUNDU MANMOHAN counsel for the Respondents: SRr vrJHAy K.puNNA, sr. sc FoR rrThe Court made the following: ORDER THE HONOURABLE SRI JUSTTCE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TIIXARAMJIWRIT PETITION No.7622 OF 2o24 ORDER:(per Hon'ble Si Justice P.SAIW KOSHtt) Heard Sri Dundu Manmohan, learned [counsel ][for ][the] petitioner and Sri Vij ay K. Punna, [learned Senior Standing]Counsel for the [Income ][Tax ][Department ][for ][the]respondents. [Perused ][the material ][on ][record'] 2. The instant [Writ ][Petition ][has ][been ][frled ][by ][the]petitioner [und.er ][Articl ][e ][226 ][of ][the ][Constitution ][of ][India]seeking [the ][follor'ving ][relief;] Counsel for the petitioner: SRI DUNDU MANMOHAN counsel for the Respondents: SRr vrJHAy K.puNNA, sr. sc FoR rrThe Court made the following: ORDER THE HONOURABLE SRI JUSTTCE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TIIXARAMJIWRIT PETITION No.7622 OF 2o24 ORDER:(per Hon'ble Si Justice P.SAIW KOSHtt) Heard Sri Dundu Manmohan, learned [counsel ][for ][the] petitioner and Sri Vij ay K. Punna, [learned Senior Standing]Counsel for the [Income ][Tax ][Department ][for ][the]respondents. [Perused ][the material ][on ][record'] 2. The instant [Writ ][Petition ][has ][been ][frled ][by ][the]petitioner [und.er ][Articl ][e ][226 ][of ][the ][Constitution ][of ][India]seeking [the ][follor'ving ][relief;] "...to issue an [appropriate ][writ ][order ][or ][dire-c-tion ][more]p#;i;ti;". i" ir'' nature [of ][writ ][of ][Mandamus]declaring [the ][Assessment ][Order ][dt'- ][12 ]['12 ]['2023];;.;J^"by [tn. ][a'n ]""pot'atttt [:uls ][147 ][r'w's ][144 ][I]l44B of [the ][tncome-taiAct ][for ][A'Y' ][2018-19 ][vide DIN]-; [" ]["' ][- ][-neAlasr/v ][r47I2o23'24./ ][Ios86733e4(1)]consequent [to ][the ]['o;de; ][passed ]-Yl:^,148A(d)dt.2s.o [4 ]-2022 [vide ][o ][lN ][No'ITBi ][/ ] [/ ][r48 ]notice [2022-]u/s148 2311o428436f3(fl atzo o+'zoiz [ana ][iht ]"ot'""q"tntia1 [vide ]- ^?lT" No'rrBA/ Asr/ [s ]/ [vt ][) ] [t6zz-23 ] [to428s ][rs21 ][( ][1) ][issued]trl ii'. [--,Io ]!t': iT;;;d;i;;'fl;fT. [ltil]respondent) ^"'.llt"i."= ['"r ][as ]Income-tax [voto' ][tt'"8:'1. ]Act T-] ^^.r."." [and ][contrary]to th."#;.;;';;'i [*atural ] [ustice ][and ][pass"'"] One [of the ][contentions ][that ][the petitioner has ][raised] 3. in the [present ][Writ ][Petition ][is ][that undsl ][the ][amended] PSK,J & NTR,JW.P.No.7622 oJ 2024 provlsions of the Act r,",hich came into effect fromOI.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.section 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.Og.2023 wherein this Court disposed of thebatch of writ petitions to the limited extent. 5. On the other hand,learned Standing Counsel for theresponden t_Departmen tdoes not dispute that the saidobjection was decided in the aforesaid batch of WritPetitions. However, he furthercontended that apart fromthe objections also aforesaid objection, wh ich therehave been other variouspetition.thepetirioner has rarsed in the writ J PSK,J & NTR,J 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 reproduced herein under: "37. The preliminary objection raised bg tLepetitioner is sustained and all these wit petitionsstands allotued on this uery [juisdictional ]issue.Since the impugned notices and orders are [getting]quashed on the point of juisdiction, we are rlotinclined to proceed further and decide the otherissues raise d by the petitioner u-thich standsreserued to be raised and contended in anappropriate proceeding s.' J PSK,J & NTR,J 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 reproduced herein under: "37. The preliminary objection raised bg tLepetitioner is sustained and all these wit petitionsstands allotued on this uery [juisdictional ]issue.Since the impugned notices and orders are [getting]quashed on the point of juisdiction, we are rlotinclined to proceed further and decide the otherissues raise d by the petitioner u-thich standsreserued to be raised and contended in anappropriate proceeding s.' "38. Since the Hon'ble Supreme Court had, in thecase of Ashish Agaruta[ supra, as a one-timemeasure exercising the pouters under Article 142 ofthe Constitution of India, pennitted the Reuenue toproceed under the substituted prouisions, and thisCourt allouLing the petitions onlg on the [procedural]Jlaw, [the ][ight ][conferred ][on ][th.e ][Reuenue ][would]remain reserued to proceed further if tteg so wantfrom [the ][stage of the order of the ][Supreme ][Court in]the case of Ashish Agarutal, suPra.' 7. In view of the same, 'ffe are inclined [to ][allow ][the]present writ petition a-lso on similar [terms. ][Accordingly, the]present Writ Petition stands [allowed ][on the objection ][of the]petitioner that the proceedings [have ][not ][been ][drawn in] PSI(,J & MTR,JW.P.No.7622 of 2O24W.P.No.7622 of 2O24 accordance with the amended provision but under theun-amended provision which is otheru,ise not sustainable.un-amended provision which is otheru,ise not sustainable. 8. As has been held by this Bench in the a-foresaid batchmatters, the right of the parties would stand reserved as isenvisaged at paragraph Nos.37 & 3g of the said orderpassed in the batch of writ petitions. No order as to costs. 9Consequently, miscellaneous petitions pending, if alypetitions pending, if alyshall stard closed SD/.K. AMMASSISTANT REGIRJSECTION OFER //TRUE COPY// To, 1. The lncome Tax Officer, Ward 1, D.No. 1-8-610, 3rd Floor, Mayurr Complex,Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal. Telangana- 506001Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal. Telangana- 506001 2. The Principal Commissioner of lncome Tax - 1, 1Oth Floor, C-Block, LT.Towers,'t0-2-3, A.C. Guards, Hyderabad-500004.Towers,'t0-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 401.2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003Assessment Centre, Delhi, Ministry of Finance, Room No. 401.2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003 4 One CC to SRI DUNDU MANMOHAN, Advocare IOPUC] 5 One CC to SRI VIJHAY K.PUNNA, Sr SC FOR tT 6. Two CD Copies BSR BS HIGH COURT DATED: 2210312024 ORDERWP.No.7622 ot 2024 ALLOWING THE WRIT PETITION,WITHOUT COSTS g[cq,{tA]Y.^i,* I l tlE [sTA],4:(+o5or()1 4 llAY 2021(),\at*O5SPATCH