Wp/9214/2023 Of Mrs.nidhi Reddy Marri v. The Income Tax Officer

HIGH COURT FOR THE STATE (Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 9214 OF 2023 Between: wlrs.Nidhi Reddy Marri, W/o. M. Aditya Reddy, Aged [about ][48 ][years, ][R/o]6-3-1089/A/317, Gulmohar Avenue, Somajiguda, Hyderabad [- 500082] ...PETITIONER AND The lncome Tax Officer, Ward 17(1), Hyderabad. 1 2The National Faceless Assessment Center, [lncome{ax ][Department, ][New]Delhi, lndia.Delhi, lndia. ...RESPONDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to pass a writ, order, or direction, more [particulady ]in the [nature ][of a writ]of mandamus declaring the lmpugned [notice ][under ][Section ][148 ][of ][the ][Act ][in ] and Notice No. ITBA/ASTlMll4B-] [12022-2311051744718(1) ][dated ][31-O3'2o23]and the Order [passed ]under [section ][148A(d) of ][the Act bearing ] [and ][Notice]No. ITBtuCOM 1F1148A/2O22-2311O51744OO0(1 ), [dated ][31-03-2023 ][passed ][by]the Respondent No. 1 for Assessment [Year ][2016-17 ][in ][PAN ][as]being void, illegal, arbitrary, [violative of ][Article ][14 ][of ][the Constitution ][of ][lndia,]without any authority of law. IA NO:oF 2023 :Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the [petition, ][the ][High Court may ][be ][pleased ][to]stay the operation of the notice under [Section ][148 ][of ][the ][Act ][in ] [and ][Notice] No: ITBA/ASTll\,4t148-112022- 2311051744718(1) dated 31-03-2023 and theOrder passed under section 148A(c1) of the Act bearing DIN and NoticeNo. ITBAiCO M I F I 1 48Al 2022- 231 1 05 1 1 44OO0( 1 ), dated 31 -03-2023. Counsel for the Petitioner: M/s. R.S. ASSOCIATES Counsel for the Respondents: M/s. SUNDARI R PISUPATI,ST. SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA W.P.No.9214 of 2023 ORDDRll [er ][t ][tot ][r' ]bl, [s-r ][.,rrst( ][r, ][P.SAM KOSIIr,/] Th(' instant l rit petiturn hzrs been filcd by the pctitioner underArtic.lc 226 of thc Constitr"rrion o[ India challenging the order dated3i 0:1.2023 in t)lN &, Notice No.l'lBA/COM lF/148A12(d2223i 1051744OOO(11 issLrecl unclcr Cltruse [(d) ]ol Sect.ion [148A ]of thclncome ['l'ax ]Acr. (ii.:r shon, 'thc Act") and zrlso the [notice ]dated?,1.()3.2023 irr [)lN & Notice No.ITBA/ASTlMll4S-1 l'2022-23llOS1744/ i 8(1) under Scction l'18 o[ the Act by the l't [respondent]for tl-rc Assessment Ycar 2016 17. 2. One of the conlcntions lhat the [petitioner ][has raised ][in ][the]present n,rit pe tition is that un<ler the atlcnded [provisions ][ol ][the ][Act]whicl'r came inLo eflect lrom O I .O4.2021 , the [respondents, ][while]procceding under Section I4tt of thc [Act, ][wer'c ][required ][to issue ][noticc]unclcr Scction 148A .ind [provide ][an opportunity ][of ][hearing ][t.o ][the]assessee. As per thc amendcd [provision of ][law, ][the ][proceedings ][to ][be]drawn are also in a [laceless ][manner.] 3. Whereas, Icanlcd counscl lor [the petitioner ][contended ][that, ][in]thc instant- case, reopening [has ][been ][initiatcd by ][the .Iurisdicl-ional]Olfic<:r. [In ][support ][oI ][itis contention, he relied r:pon ][the]Asst:ssing rccenr [judgment ]rcndi.-rcd [b,t'this ][vcn'IJench in ][WP-No ][25903 ][ot2L22] & [i-r;11q ]1-1drrtr:rl I1.\)q 2l)23 \\'lrirrcin Lhrs Co,- i ilislrost.ri (.,I th(] i,).tt.i itof urit pctilions to the linritt:cl crtr:nt 3. Whereas, Icanlcd counscl lor [the petitioner ][contended ][that, ][in]thc instant- case, reopening [has ][been ][initiatcd by ][the .Iurisdicl-ional]Olfic<:r. [In ][support ][oI ][itis contention, he relied r:pon ][the]Asst:ssing rccenr [judgment ]rcndi.-rcd [b,t'this ][vcn'IJench in ][WP-No ][25903 ][ot2L22] & [i-r;11q ]1-1drrtr:rl I1.\)q 2l)23 \\'lrirrcin Lhrs Co,- i ilislrost.ri (.,I th(] i,).tt.i itof urit pctilions to the linritt:cl crtr:nt 4. ()n i)(' othcr- h:rnrl. lar:lrnral St:rrrcillrl Cor,,tscl for lhcro-s lro lr alc ri l [j)cpartlnelt ]Irlocs noi disl:,1:rc Lhtrt lirlsi-uci ol r.je<'tion'.r'a"dccidccl in ihc alorcsarclbat.ch oi u,rit lletitlori.i [{ott,cr,cr, hc lirriitercontet'lded thar apa.t lrom thc :rforcsiiid ob-jecr i,n, therrc hav. brei'rc,thtr- variorrs objccriors lrlso u hich rirr-' Pctirir,r-^ i lras nrist:cI in ,.irc$'rit irel itjon. 5. lio far as this contcntion oi Lhc lcar.r..ed colrnsel for thc,.rr:sp,rnrlenl-I)r-'l)ilrtn].lrl 1s c.)i.r'crilr:(1. tlri.; Bcr,.ir. r.hilr rlisposirr_: Oisaid l,.atch o[ r'rit pr_'tittons, harl t;tkt.n ]lole ol iitt. :s:rntc al pzrra.gr.I)hNos i7 & ll8 u iricl-r are reprodur.ed hr:ri in urrclct: ':i. The preltntita41 .b.FCtion totsecl it.r1 tlv, petitinn€:r is.stuslcrrrcri ancl oll the,se urnt ])ehliotls sictrtcls l..llotr.<l otL 1.s uerylurisdtcuortal [issue ]Sitlce tha uttpuqnerl ttottce)s .nt(7 orcle:rs aregetlinq quashed on tlle potnt of juri-sdrction, u,e tlre not tnclrnecl toproceed fufther and decide tht, olller rs.srre.s r<zrser/ blj thc pc ionert.uhich stends reserued to be retsed end co \,ndec1 fi an.1p p ro p nrf I e p ro ce edi t Lg s. " "36. Slnce tlp llon'l>le SupreiLe Couft had, tn the cuse ofAshtsh Aqarual, supra, es .r orte tlme ote(lsLlr(: exerclsulg thepotaers unr)er Arlrcle 142 oI th? Constitutton of lniita. pemiltecl theReuanue to pt'ocee(l under tlp st1[rs|itutt,d prouisLotis. (lncl {ht.; (.:ourtaLloutinq the petitio|.S ot.Llll oI ih€j roce(1urol llart.,. L!rc nqhtconf<:rred on the Ret)cnue tuoul.l rernatr, raseruetj :o [)rocee(l fiulherif th<:g so Lttctttt fntnt the stage of tlte order of the .\uprernc Corul inlhe case o/ Ashlslr AcJctrwal, sultra [,'] -J 6- [ u vicrv of thc sapc. 1 c:rrr, irrr:linecl to allorv the presc.nt to allorv the presc.nt allorv the presc.nt the presc.nt presc.nt writpci;tion aiso on similar tcr.rrs.Acc:orclingl_1 , rhe present Writ petrtionstands allou'ed on thc objr,crion o1. tl.ic pctitroner that the proceedingsi);*,c not ltcen clrarr ri i. accor.cl:t,tc. r'iLh the amendecl provrsion butundr:r tltc un.arne.dcd pr(,\isr(,1 r,rlrrtir is otherwisc not sustarn;rb.lc. :rrr, irrr:linecl to allorv the presc.nt to allorv the presc.nt allorv the presc.nt the presc.nt presc.nt writ 7, As lras bcen hcldb.y' this Bencl.r in thc erfbresaid batch matters,thc right ol' the respo,der,rs *.ould sr:r,cl reserved as ts envisagecl atparagraph Nos.37 & 3g ol Lhe said orrier passed in rhc batch ol.writpetrttons. No ordcr irs to cosls a. Conseq u enLly,, rnisceilatrcousp.trtrons pcntiing, if an1,, shaltslz,nd closed.SO/-8. SARASWATHIASSISTANT REGI$TRAR//TRUE COPYIItrl^tSECTION dFTICCR To, The lncome Tax Officer, Ward 17(1), Hyderabad.Hyderabad. 1Tax Officer, Ward 17(1), Hyderabad.Hyderabad.2The National Faceless Assessment Center, lncome{ax Department, New2The National Faceless Assessment Center, lncome{ax Department, NewDelhi, lndia. JOne CC to M/s. R.S.ASSOCIATES, Advocate tOpUCI 49lq [to ][M/s. ] R [ptSUpATt, ]Sr. SC FOR TNCOME TAXDEPARTMENT DEPARTMENT 5.Two CD Copies BSR s GJP I HIGH COURT DATED: 1911012023 ORDERWP.No.9214 [of ][2023] ALLOWING [PETITION,] WITHOUT (r*otr6 Yr i: i-6-eq,3.,03ii;'lPat.!..-:\i,/- [i-1i:ir:'-]