Wp/7637/2024 Of Centenary Baptist Church v. Income Tax Officer

[ [337e ]] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) TUESDAY, THE TWENTY SIXTH'DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 7637 OF 2024 Between: Centerary Baptist Church, Rep. by President, Polepaka SolomonS/o: Rathnam Polepaka, aged about 60 years, residing [-al ]# 11-6-181,Christian Colony, Bank of lndia Lane, Warangal, Telangana - 5060i 3,S/o: Rathnam Polepaka, aged about 60 years, residing [-al ]# 11-6-181,Christian Colony, Bank of lndia Lane, Warangal, Telangana - 5060i 3, ..-PETITIONER AND 1.lcoqqTq1Qfficer, [Ward ][1, ][D.No.1-8-61O,3'd ][Ftoor, ][tvtayuri ][Complex,]--Opp.TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal, Telangana 506001506001 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. ?The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-.1 10003Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd 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 bepleased to issue an appropriate writ order or direction more particularly one inthe nature of Writ of Mandamus, declaring the Assessment Order dt.29.12.2023pleased to issue an appropriate writ order or direction more particularly one inthe nature of Writ of Mandamus, declaring the Assessment Order dt.29.12.2023passed by the 3'd respondent u/s 147 r w.s 144 I 1448 of the lncome-tax Act forA.Y. 2016-17 vide DIN No. ITBA/AST/S/14712023-241105920018O(1),consequent to the order passed u/s 148A(d) dt.23.O3.2023 vide DIN No.ITBA/AST/F/148A12022-2311O51147 420(1) and the notice issued u/s 148dL29.O3.2023 vide DIN No. ITBA/ASTlsl148-112022- 2311051610666(1), issued.by the JA0(1st respondent) instead of FAO(3rd respondent), as void, illegal, andA.Y. 2016-17 vide DIN No. ITBA/AST/S/14712023-241105920018O(1),consequent to the order passed u/s 148A(d) dt.23.O3.2023 vide DIN No.ITBA/AST/F/148A12022-2311O51147 420(1) and the notice issued u/s 148dL29.O3.2023 vide DIN No. ITBA/ASTlsl148-112022- 2311051610666(1), issued.by the JA0(1st respondent) instead of FAO(3rd respondent), as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles ofNatural Justice. lA NO: ['l ]OF 2024 Petition under Section 151 CPC praying that in the circumstances stalddin the affidavit filed in support of the petition, the High Court may be pleased tostay all further proceedings pursuant to the Assessment Order dt.29.12.2023passed by thO 3'd respondent u/s 147 r.w.s 144 I 1448 of the lncome-tax Act forA Y 20'16-17 vide DIN No ITBA/ASTlsl14712023-2411059200180(1) Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: VIJHAY K PUNNA (SENIOR SC FOR ITD)The Court made the following: ORDER THE HONOURABLE SRI JUSTTCE P.SAM KOSITY AND THE HONOI'RABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.7637 OF 2o24 ORDER:(per Ho n'ble Si Justice P.SAM KOSIIIT) Heard Mr.Dundu Manmohan, learned counsel for thepetitioner and Mr.Vijhay K Punna, learned Senior StandingCounsel for respondents. Perused the material available onrecord. 2. The instant Writ Petition has been filed by thepetitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: VIJHAY K PUNNA (SENIOR SC FOR ITD)The Court made the following: ORDER THE HONOURABLE SRI JUSTTCE P.SAM KOSITY AND THE HONOI'RABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.7637 OF 2o24 ORDER:(per Ho n'ble Si Justice P.SAM KOSIIIT) Heard Mr.Dundu Manmohan, learned counsel for thepetitioner and Mr.Vijhay K Punna, learned Senior StandingCounsel for respondents. Perused the material available onrecord. 2. The instant Writ Petition has been filed by thepetitioner under Articl e 226 of the Constitution of Indiaseeking for the following relief: "to issue on appropriate w t [order ][or direction ][more ][porticulorly ]one [in]the noture of Writ of Mondomus, decloring the Assessment Order dt29.12.2023 possed by the 3rd respondent u/s 147 r.w.s 144 / 1448 ol thelncome-tox Act ior A.Y.2016-77 vide DIN No. ffBA/Asf/s/147/2o2 3-24/1059200180(1) consequent to the order [possed ]u/s 148A(d), dt23.03.2023 vide DIN No ITBA/AST/F/148A/2022-2j/1O5 I 14742O(1) ondthe notice issued u/s 148 dt 29.03.2023 vide DIN NotTBA/AsT/s/1481/2022-2j/ (1), issued by the JAollstrespondent) insteod ol FAO(3rd respondent) os void, illegol ond controryto the provisions oJ lncome-tox Act ond controry to the Principles ofNoturol Justice" 3. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amendedprovisions of the Act which came into effect from Ol .O4 .2021 , the respondents, while proceeding underSection 148 of the Act, were required to issue notice underSection 1484' and provide an opportunity of hearing to theSection 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.proceedings to be drawn are also in a faceless manner. 4 . Whereas, learned counsel 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 ebatch, dated 14.O9.2023 wherein this Court disposed of thebatch o[ writ petitions to the limited extent. Whereas, learned counsel counsel for the petitioner 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. Houever, he further contended that apart fromthe. aforesaid objection, there have been other variousobjections also which the petitioner has raised in the writpetition. i 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. TLe pretiminary objection [raised bg ][the petittoner]is sustaiied and [all ][these ][wit ][petitions ][stands ][alloued]on this uery [juri.sdictional ][issue. ][Since ][tle ][impugned]notices ond orders [are getting ][quas\ed ][on ][the ][point ][of]juisdiction, u)e are not inclined to [proceed ]further [and]-decide the other issues rarised bg the petitioner uhichstonds reserued to be [raised ][and antended ][in ][an]ap p ro piate [proceeding ]s.' "38. Sine the [Hon'bte ][Supreme ][Court ][had, in ][the ][case]of Ashish Agarutal, [supra, ][as ][a ][one-time ][measure]exercising the [pouers ][under ][Article ][142 ][of ][the]Constihtiion of India, [permitted ][the ][Reuenue ][to ][proceed]under the substituted [proui.sions, ][and ][this ][Court]allouing tte [petitions onlg ][on ][tlrc procedural ]flaw, [the]right confered on [tlrc ][Reuenue ][uould ][remain ][reserued]ti proceed. Turtlar [if ][theg ][so utant ]from [the stage of ][the]orier of tte Supreme [Court ][in ][the ][case ][of ][Ashish]Agarun\ suPra." "38. Sine the [Hon'bte ][Supreme ][Court ][had, in ][the ][case]of Ashish Agarutal, [supra, ][as ][a ][one-time ][measure]exercising the [pouers ][under ][Article ][142 ][of ][the]Constihtiion of India, [permitted ][the ][Reuenue ][to ][proceed]under the substituted [proui.sions, ][and ][this ][Court]allouing tte [petitions onlg ][on ][tlrc procedural ]flaw, [the]right confered on [tlrc ][Reuenue ][uould ][remain ][reserued]ti proceed. Turtlar [if ][theg ][so utant ]from [the stage of ][the]orier of tte Supreme [Court ][in ][the ][case ][of ][Ashish]Agarun\ suPra." 7 . In view of the sarne, [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'] PSI(,J&il?R,.' 8. As has been held by this Bench in the aforesaid batchmatters, the rights of the [parties ]would stand reserved [as ][is]envisaged at paragraph Nos.37 & 38 of the said [order]passed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. SD/- K. VENKAIAHASSISTANT REGISTRAR //TRUE COPY// 'r"zt.})SECTION OFFICER To,1. lncome Tax Officer, Ward 1, D.No. 1-8-610,3rd Floor, Mayuri Complex,-1. lncome Tax Officer, Ward 1, D.No. 1-8-610,3rd Floor, Mayuri Complex,-Opp.TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal, Telangana 506001506001 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C-Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004.Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ivlinistry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003Assessment Centre, Delhi, Ivlinistry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003 4. One CC to Sri Dundu Manmohan, Advocate 5. One CC to Sri Vijhay K Punna (SENIOR SC for ITD) 6. Two CD Copres6. Two CD CopresTJGJPA).GJPA). HIGH COURT DATED:2610312024 '.\$,, [\:!]2 fl ni [tg14] ORDER WP.No.7637 ot 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS. s