Wp/7766/2024 Of Mohan Reddy Bobbala v. The Income Tax Officer

HIGH COURT FOR THE STATE (Special Original Jurisdiction) TUESDAY, THE TWENTY SIXTH DAY OF TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE [P.SAM KOSHY]ANDTHE HONOURABLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION No.7766 OF [2024] Between: Mohan Reddv Bobbala, S/o [Adi ][Reddy ][Bobbala, ][Aged about 53 ][years, ]-O-cc -Govt'Service, H. N6. 2-15, Ramchandrapur, [i(oheda, ][Karimnagar, Telangana - 505473'] ...PETITIONER AND 1The lncome Tax Officer, [Ward ][2, ][Karimnagar, lncome ][Tax ][Office, ][Aayakar]Bhavan, Near Natraj Theatre, [Karimnagar, Telangana ][- 505001.]Bhavan, Near Natraj Theatre, [Karimnagar, Telangana ][- 505001.] 2The Princioal Chief Commissioner [of ][lncome ][Tax AP ][and ][TS' ][1Oth ][Floor, ] Block. l.T.'Towers, [1O-2-3, ]A.C. [Guards, ][Hyderabad-500004.]Block. l.T.'Towers, [1O-2-3, ]A.C. [Guards, ][Hyderabad-500004.] 3The Assessment Unit, [lncome ][Tax ][Department, ][National..., ][Faceless]Assessmenl Centre, Delhi, [Ministry ][of ][Finance, Room ][No' ][4O1 ]' [2'"' Floor' ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 10003.]Assessmenl Centre, Delhi, [Ministry ][of ][Finance, Room ][No' ][4O1 ]' [2'"' Floor' ] Ramp, Jawaharlal Nehru Stadium, [Delhi-1 10003.] ...RESPONDENTS Petrtion under Article 226 of the [constitutlon ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an appropriate wril [order or direction ][more particularly ][one in ][the]nature of writ of Mandamus, [declaring ][the ][Assessment ][order dl. ][0810312024]u/s [147 ][r.w.s ][14411448 ][of ][the ][lncome-tax ][Act ][for]passed by the 3rd respondent Ay. 2015-16 vide DIN [No. ][ITBA/AST/S/14712023-2411062268249(1), ][which ][is]passed as a consequence of the order [passed ][u/s ][148A(d) ][dL1uO4l2O22 vide ] No ITBA/AST/F/14 8Al2O22-23t1O4276611O(1) [and ][the ][notice ][u/s ][148]dt.18to4l2o22 vide [DIN No. ][ITBA/AST/S'1148-112022-2311042766203(1 ][), issued ][bv] IIIIIII! l: ii 1ri i the JAO(1't responcient) instead of FAO(3'd respondent), void, illegal, andcontrary to the [provisions ]of lncome-tax Act and contrary to the Principles ofNatural Justice lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayall further proceedings pursuant to the Assessment Order dt. 08/03/2024 [passed]by the 3rd respondent uls 147 r.w.s 14411448 of the lncome-tax Act for A.Y. 2015-16 vide DIN No ITBA/AST/S/14712023-2411062268249 (1), and may pass suchother order(s) as the Hon'ble Court deems fit and [proper ]in the interests ofsubstantial .iustice. as otherwise the Petitioner would be [put ]to irreparable loss andsevere injury Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondent Nos. 1 & 2: Ms. SUNDARI R. PISUPATI,SENIOR S.C. FOR INCOME TAX DEPARTMENT Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HONOIIRABLE [P.SAM KOSHY] AND THE HONOURABLE [WSTICE N.TI'I(ARAMJI]WRIT PETITION [NO.][7766][ oF ][2024] ORDER:(per [Ho ][n'ble ][Si ][Justice ][P'SAXI KOSHY)] Heard Mr.Dundu [Manmohan, learned counsel for ][the]and Ms [Sundari ] [Pisupati, learned ][Senior]petitioner Standing Counsel [for ][respondents' ][Perused ][the ][material]available on [record.] 2. The instant [Writ ][Petition ][has ][been ][hled ][by ][the]petitioner under [Articl ][e ][226 ][of the ][Constitution ][of ][India]for the [following relief:]seeking Counsel for the Respondent Nos. 1 & 2: Ms. SUNDARI R. PISUPATI,SENIOR S.C. FOR INCOME TAX DEPARTMENT Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HONOIIRABLE [P.SAM KOSHY] AND THE HONOURABLE [WSTICE N.TI'I(ARAMJI]WRIT PETITION [NO.][7766][ oF ][2024] ORDER:(per [Ho ][n'ble ][Si ][Justice ][P'SAXI KOSHY)] Heard Mr.Dundu [Manmohan, learned counsel for ][the]and Ms [Sundari ] [Pisupati, learned ][Senior]petitioner Standing Counsel [for ][respondents' ][Perused ][the ][material]available on [record.] 2. The instant [Writ ][Petition ][has ][been ][hled ][by ][the]petitioner under [Articl ][e ][226 ][of the ][Constitution ][of ][India]for the [following relief:]seeking "to issue on oppropriote [writ ][order ][or direction ][more ][porticulorly ][one in]the noture of Writ [ol ][Mondomus declorinq ][the ][Assessment ][order ][dt]08/03/2024 [possed ][by ][the ][3rd respondent u/s ][747 ][r'w's ][744/7448 ][ol ][the]tncometox [Act ]lor [A.Y.2075-16 ][vide ][DIN No' ][ITBNAST/S/147/2023']24/1062268249(1) [which ][is ][possed os ][o consequence ][of the order ][possed]u/s 148A(d) dt 18/04/2022 [vide ]DtN No'tf BA/AST/F/148A/2O2223/1U27667707 [ond ][the ][notice ][u/s ][748 ][dt]1 8/04 /2O2 2 [vi ]de [Dt ] [No ][||EA/AST/S/748-1/2O22-23/1O4 ][2766203 ][( 1 ][)]issued by the [JAO(lst ][respondent) ][insteod ][of ][FAO(3rd ][respondent)' ][os]void, ittegot ond [controry ][to ][the ][provisions ][ol ][lncome-tox Act ][ond]controryio [the ][Principles ][of ][Noturol ][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 came into effect fromOl.O4.2O2l , the respondents, while proceeding underOl.O4.2O2l , the respondents, while proceeding underSection 148 of the Act, were requlred to issue notice underSection 148A and provide an opportunity of hearing to theSection 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 manner.proceedings 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. 5. On the other hand, learned Standing Counsel other hand, learned Standing Counsel learned Standing Counsel Counsel for thetherespondent-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 vvhich the petitioner has raised in the writpetition. On the other hand, learned Standing Counsel other hand, learned Standing Counsel learned Standing Counsel Counsel for thethe -.--1. II PSr,J & MrR,J 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 pretiminory [objection ][raised bg ][the ][petitioner]is sustained and all [these ]uit [petitions stands ][alloued]on this uery [juisdictional ][issue. ][Stne ][the ][impugned]notices and orders are [getting quashed ][on ][the ][point ][of]jurisd.iction, 11.)e are not inclined to [proceed. ]further [and]decide the other [issues ][raised ][by ][the ][petitioner ][which]stands reserued to be [raised ][and ontended ][in ][an]ap p ro p iate [proceeding ][s. ]["] -.--1. II PSr,J & MrR,J 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 pretiminory [objection ][raised bg ][the ][petitioner]is sustained and all [these ]uit [petitions stands ][alloued]on this uery [juisdictional ][issue. ][Stne ][the ][impugned]notices and orders are [getting quashed ][on ][the ][point ][of]jurisd.iction, 11.)e are not inclined to [proceed. ]further [and]decide the other [issues ][raised ][by ][the ][petitioner ][which]stands reserued to be [raised ][and ontended ][in ][an]ap p ro p iate [proceeding ][s. ]["] "38. Since the [Hon'ble ][Supreme ][Court ][had, ][in ][the ][case]of Ashish Agarutal, [supra, ][as ][a ][one-time ][measure]exercising the [pouers ][under ][Arlicle 142 ][of ][the]Constituiion of India, [permitted ][the Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][th:'s ][Court]allowing the petitions [only on ][the ][procedural ]Jlaut, [the]ight cinfered on the [Reuenue ][would ][remain ][reserued]ti proceid Turther if tleg [so ][uant ]from [tle ][stage ][of ][the]orier of the Supreme [Court ][in ][the ][mse ][of ][Ashish]Aganual, supra." 7. In vieu' of the [same, ][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 d6 [jV1rR ]JW.P.No.7766 oJ 2024 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, miscellaneous petitions pending, if any,shall stand closed. SD/- P. PADMANABHA REDDYASSISTANT REGISTRARt//TRUE COPY//U_,- SECTION OFFICER To, 1. The lncome Tax Officer, [Ward ][2, ][Karimnagar, lncome ][Tax ][Office, ][Aayakar]Bhavan, Near Natraj Theatre, Karimnagar, [Telangana - ][505001.]Bhavan, Near Natraj Theatre, Karimnagar, [Telangana - ][505001.] 2. The Principal Chief Commissioner [o[ ][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.] 3. The Assessment Unit, [lncome ][Tax ][Department, ][National ][Faceless]Assessment Centre, Delhi, [tvlinistry ][of ][Finance, Room ][No. ][4O1 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadrum, [Delhi-1 ][10003.]Assessment Centre, Delhi, [tvlinistry ][of ][Finance, Room ][No. ][4O1 ],2nd [Floor, ] Ramp, Jawaharlal Nehru Stadrum, [Delhi-1 ][10003.] 4. One CC to SRI DUNDU [IVIANIVOHAN, ][Advocate ] 5. One CC to Ms. SUNDARI R. [PISUPATI, ][Senior ][S.C. ][for ][lncome ][Tax]Department Department 6. One CC to SRI GADI [PRAVEEN KUIVAR, ][Deputy Solicitor ][General ][of ][lndia]loPUClloPUCl 7. Two Two CD MPGJP \k 7. Two Two CD Copies HIGH COURT DATED:2610312024 ..,, -, - [rr\]cxJ\,^ \,(f''r'i L [',.)]r;;,;i'2il24 :- 2ii!t!);'tl-.4 //i);:.';i:,')-'')l/oRDER WP.No.7766 of 2024 ALLOWING THE WRIT PETITIONWITHOUT COSTS