Wp/7841/2024 Of Rajeswari Lingampally v. Office Of The Assistant Commissioner Of Income Tax Circle-1

[ [337e ]] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Speciat Originat Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF MARCHTWO THOUSAND AND TWENTY FOUR PRESENT . THE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.7841 0F 2024 Between: [ajeswari [Lingampally, ][W/o ]Aged about 45 [years ]Occupation.Business, R/o.H. No. [- ]5-6-1 $tdt -L-i1-gamoally l t AtBri, [Rajeeru, ]A'Un,roli," Lvothinagir, ?riin,i-Nagar,9gnqqeqtL", [A.p. ][Cotony, ][Karimnagar, ][-i- ]d"dr# [_ ]505215, tndia.PAN.AlLPL6716F Assessment ydar: 2O16-17"...PETITIONER AND 1.Office of The Assistant Commissioner of Income Tax Circle_1, KarimnagarTelangana State.Telangana State. 2The PrincipalCtrief Commissioner of lncome Tax _ Telangana and A.p,Hyderabad, tT Towers, AC Guards, wasab Tani,.UvOeraUiJ'l SO0 b)'8:Telangana.Hyderabad, tT Towers, AC Guards, wasab Tani,.UvOeraUiJ'l SO0 b)'8:Telangana. 3. The centrar Board of Direct raxes, Represented by its chairman, Departmentof Revenue. Minisrrv o[ Finance. Governmeni .iti,oli, s"iii"G;"I"Bfikiift !,New Delhi - 1 10 00 iof Revenue. Minisrrv o[ Finance. Governmeni .iti,oli, s"iii"G;"I"Bfikiift !,New Delhi - 1 10 00 i 4. The Nationar Faceress Assessment center, rncome Tax Department, NewDelhi.Delhi. 5. The Union of lndia, Represente-d_ by its Secretary to the Government,Department of Revenue, lr/inrstry of Finance, ruew Oetnl - i f O OOf . [- ][--"""-"]Department of Revenue, lr/inrstry of Finance, ruew Oetnl - i f O OOf . [- ][--"""-"] ...RESPONDENTS Petition under Articre 226 of rhe constitution of India praying that in thecircumstances stated in the affidavit frred therewith, the High court may bepleased to issue an appropriate writ, order or direction more particurarry one in thenature of writ of Mandamus decraring the order passed by the rncome TaxAuthorities (National Faceless E-Assessment centre completed the assessmentu1147 rlw Section 144-8 of the rncome Tax Act, 1961 vide DrN and Notice No. dated 21-O2-2O24 [in ] [lsl147l2O23- ][2411061269187 ][( 1 ][) ][for the assessment]yeat 2016-17 determining the [total income ][of ][Rs. ][60,47,919/- ][as ][arbitrary, ][illegal,]bad in law, [without jurisdiction, void-ab-initio, violative ][of ][the ][principles ][of ][natural]iustice [apart]from being violative of [Articles ][ta, ][t9(tXg) ][and 265 ][of ][the]Constitutionof lndia and Sec. 148A of [the ][lncome ][Tax ][Act, ][1961, ][and]consequently [set aside ][the ][same in the interests of ][justice'] Counsel for the [Petitioner: ] Counsel forthe [Respondent Nos. ][1 ][& ][2: ][Ms. SUNDARI R. PISUPATI'] SENIOR S.C. FOR INCOME TAX Counsel for the [Respondent ][Nos.3 ][to ][5: ] [B. MUKERJEE' REPRESENTING]SRI GADI PRAVEEN [KUMAR, ] [SOLICITOR GENERAL OF INDIA]The Court made the [following: ] THE HON'BLE SRI JUSTICE P.SAM KOSI{Y AND THE HON'BLE SRI JUSTICE N.TUKARAMJIWRIT PETITIoN No.7841 OF 2o24 ORDER:(per Hon'ble Si Justice P.SAM KOSfiY) The instant Writ Petition has been fited by thepetitioner under Article 226 of the Constitution of Indiaseeking for the following reliel "...to issue an appropiate uit order or direction morepartiatlarlu one in the nature of Writ of Mandamusdeclainq the order passed by the Income ToxAuthoities Notional Faceless E-Assessment Centrecompleted the assessment U/ 147 r/u Section 1448 oftlte Incorne Tax Act 1961 uide DIN and Notice No. dated21.o2.2024 in ITBA/AST/ S/ 147/ 2o2s-24/ 1061269187(1) for the assessment Uear 2016-17detennitinq the total income of Rs 60,47,919/- asarbitranl illeqal bad in latu utithout juisdiction uoid-ab-irritio uiolatiue of the principles of natural .iustice apartfrorn [beinq uiolatiue ]of Articles H, 19(1)(9) and 265 ofthe Constitution of India and Sec 148A of the IncomeTal Act 1961, and consequentlll set aside the same inthe iterests of [justice ]and pass..." "...to issue an appropiate uit order or direction morepartiatlarlu one in the nature of Writ of Mandamusdeclainq the order passed by the Income ToxAuthoities Notional Faceless E-Assessment Centrecompleted the assessment U/ 147 r/u Section 1448 oftlte Incorne Tax Act 1961 uide DIN and Notice No. dated21.o2.2024 in ITBA/AST/ S/ 147/ 2o2s-24/ 1061269187(1) for the assessment Uear 2016-17detennitinq the total income of Rs 60,47,919/- asarbitranl illeqal bad in latu utithout juisdiction uoid-ab-irritio uiolatiue of the principles of natural .iustice apartfrorn [beinq uiolatiue ]of Articles H, 19(1)(9) and 265 ofthe Constitution of India and Sec 148A of the IncomeTal Act 1961, and consequentlll set aside the same inthe iterests of [justice ]and pass..." 2. Heard Mr. Thanneru Chaitanya Kumar, learnedcounsel for the petitioner; Ms. Sundari R. Pisupathi,learned Senior Standing Counsel for Income Tax forrespondent Nos. 1 to 4 and Mr. B. Mukerjee, learned ( counsel [representing ][Mr' ][Gadi ][Praveen ][Kumar' ][learned]Deputy [Solicitor ][General of ][India' ][for ][respondent No'5 and]Perused [the ][record'] 3. One of the [contentions ][that ][the petitioner ][has ][raised]in the [present ][Writ ][Petition ][is ][that ][under ][the ][amended]of tl.e Act [which ][came ][into ][effect ][from]provrslonso1.o4.2021,[the ][respondents, ][while ][proceeding ][under]Section [148 ][of ][the Act, ][were ][required ][to ][issue notice ][under]Section [148A ][and ][provide ][an ][opportunity of ][hearing ][to ][the]assessee. [As per ][the ][amended ][provision ][of ][law' ][the]proceedings [to ][be ][drawn ][are also ][in ][a ][faceless ][manner'] petitioner4. Whereas, [learned counsel ][for ][the]has beencontended [that, ][in ][the instant ][case' ][reopenrng]initiated [by ][the ][Jurisdictional ][Assessing ][Officer' ][In ][support]of his contention, [he ][relied ][upon ][the ][recent ]['iudgment]rendered [by ][this ][very Bench ][in ][WP'No'25903 ][of ][2022 ][&]dated [t4.Og'2O2g ][wherein ][this ][Court ][disposed ][of ][the]batch, batch of [writ ][petitions ][to ][the limited ][extent'] 5. On the other [hand, learned Standing ][Counsel ][for ][the]respondent-Department [does ][not ][dispute ][that ][the ][said] -7 objection was decided in [the ][aforesaid ][batch ][of ][Writ]Petitions. However, he further [contended ][that ][apart ][from]the aforesaid objection, there [have been ][other ][various]also [which the petitioner ][has raised ][in ][the ][writ]objections petition. So far as this contention far as this contention as this contention this contention contention [[of ][the ][leamed counsel for]][[the ][leamed counsel for]][[leamed counsel for]] 6. So far as this contention far as this contention as this contention this contention contention [[of ][the ][leamed counsel for]][[the ][leamed counsel for]][[leamed 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 ][the ][petitioner]is sustained and all these wit [petitions ][stands allowed]on thb uery [juisdictional ][issue. ][Since ][the ][impugned]notices and ord.ers are [getting quashed on ][the ][point ][of]jurisdiction, u)e dre not inclined to proceed further [and]-decide tle otler issues raised by the petitioner uhichstands reserued to be [raised ][and ][contended ][in ][an]appropriate proceeding [s. ]["] "37. The [preliminary ][objection ][raised ][by ][the ][petitioner]is sustained and all these wit [petitions ][stands allowed]on thb uery [juisdictional ][issue. ][Since ][the ][impugned]notices and ord.ers are [getting quashed on ][the ][point ][of]jurisdiction, u)e dre not inclined to proceed further [and]-decide tle otler issues raised by the petitioner uhichstands reserued to be [raised ][and ][contended ][in ][an]appropriate proceeding [s. ]["] '38. Sine the Hon'ble [Supreme ][CourT ][had, ][in ][the ][case]of Ashish Agaruta\ supra, [as ][a ][one-time ][measure]exerci.sing tle pouers under [Article 142 ][of ][the]Constttution of India, [pennitted ][the ][Reuenue ][to ][proceed]under the substituted [prouisions, ][and ][this ][Court]ollouing the petitions only [on ][the ][procedural ]Jlau4 [the]right anfered on [the ][Reuenue ][uould ][remain ][resen)ed]to proceed further if tlleA [so ][want ]from [the ][stage ][of ][the]order of the Supreme [Court ][in ][the ][case ][of ][Ashkh]Agarua\ supro." (\ I( 7 . In view of the same, we are inclined to allow theview of the same, we are inclined to allow theof the same, we are inclined to allow thethe same, we are inclined to allow thesame, we are inclined to allow thewe are inclined to allow theare inclined to allow theinclined to allow theto allow theallow thethepresent writ petition also on similar terms. Accordingly, thepresent writ petition also on similar terms. Accordingly, thepresent Writ Petition stands altowed on the objection of thepetitioner that the proceedings have not been d rawn inpetitioner that the proceedings have not been d rawn inaccordance with the amended provision but under theun-arnended provision which is otherwise not sustainable. In view of the same, we are inclined to allow theview of the same, we are inclined to allow theof the same, we are inclined to allow thethe same, we are inclined to allow thesame, we are inclined to allow thewe are inclined to allow theare inclined to allow theinclined to allow theto allow theallow thethe 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 & 3g of the sard orderpassed in the batch of writ petitions. No order as to costs.Consequently, miscellaneous petitions pending, if any,shall stand closed. . ^lSD/-V.KAVITSD/-V.KAVITASSISTANT REGISAR //TRUE COPY// To,SECTIONFFICER '1 Ttre-Assrslanl Commissioner of lncome Tax Circle-1, Karimnagar, TelanganaTtre-Assrslanl Commissioner of lncome Tax Circle-1, Karimnagar, Telangana 2. The Prrncrpal Chief Com.misgioner of lncome Tax _ Ielangana and A.p..?Jfl""81# [rr ][rowers, ][nc ][Guiiosi'rra;;;ij'i,,i., ][Hyd;;;i;;;'" ]toi ?ia.?Jfl""81# [rr ][rowers, ][nc ][Guiiosi'rra;;;ij'i,,i., ][Hyd;;;i;;;'" ]toi ?ia. 3 The Chlrirman. Central. Boa.rd .of . Direct Taxes, Deparlment o[ Revenuey;A;,61 [of ][Frnance, Government ]of rnoii, S.iiiiirirt Buitdinss, New Dethi ly;A;,61 [of ][Frnance, Government ]of rnoii, S.iiiiirirt Buitdinss, New Dethi l 4 Theh National Faceless Assessment Center, lncome Tax Department, New5 The Frnance. Secretary Unron of lndia, to the New Government, Department Delhi- i 10 0.0;""'""' ot 'Revenue. t\,4rnistry oft)One CC ro SRt THANNERU CHA|TANYA KUMAR, Advocare tOpUCl5 The Frnance. Secretary Unron of lndia, to the New Government, Department Delhi- i 10 0.0;""'""' ot 'Revenue. t\,4rnistry oft)One CC ro SRt THANNERU CHA|TANYA KUMAR, Advocare tOpUCl 7One CC to Ms SUNDARI R plSUpATl, Senior S.C. for tncome Tax [OpUCJSenior S.C. for tncome Tax [OpUCJffir3? to SRI GADI PRAVEEN KUMAR, Deputy Soricilor Generat of tndia 8 ITwo CD CopiesTwo CD Copies ge HIGH COURT PSK,J&NTR,J DATED:2710312024 1r\E [sl]+(ot'a. [\,]qlc6 [Jl,jN ][2l24]iro[ t*.IIDFe nar CB.[\.v]ORDER WP.No.7841 ot 2024 ALLOWING THE WRIT PETITTONWITHOUT COSTS