Wp/9442/2024 Of Primary Agriculture Co-Operative Society Limited Bejjanki v. Office Of The Assistant Commissioner Of Income Tax

[ [34031] rN rt{E [H'GH ][couTfsf#il:ABlbrE ][oF.TELANGANA] (SPeciai briginal [Jurisdiction)] MONDAY, "'imo iiousAND AND TWENTY FouR PRESENT THE HONOURABLE N'TUKARAMJITHE HoNouRABLE [sRl ][.,L".' ] 9442[9477] wRlTPE[TITION NOs:][ 9297 9349 9377][ 9422] 9513&9[516 ][0] W.P.No[.9297][ OF][ 2024] Between: QHfrrfiF#ithi'fl"#]l$3t*.3#tffr?i]#itrrfl [,sxti'"t]2015-'16 "'PETlrloNER AND 1Offrce [Of ][The ][Income ][Tax ][Officer ][Ward ][15(1)' Hyderabad/' Telangana State']2Il:.:"t:?:t+.""i:?'-:i3s::r.::'r3J,l"trmerax'reransanaandAP'2Il:.:"t:?:t+.""i:?'-:i3s::r.::'r3J,l"trmerax'reransanaandAP'3rhecentrarQseqd.orD.,::ll",Il.a[ff ]aTtrffiilll"'ffil"lirv"lT"33#[fl l"'ffil"lirv"lT"33#[fl of Revenue, [Ministry ][ot rtn]New Delhi [- ][110 ][0o1 ]' Tax Department' [New]New Delhi [- ][110 ][0o1 ]' Tax Department' [New]4.The Natbnal [Faceless Assessment ][Center' ][lncome]Delhi.Delhi. 5 rtre [Union ][.J^rdjl: ]Iffi*"iffJt#.,g"8, ffiiffin -t?,3toP*'*n'Department [of ][Revenue']Department [of ][Revenue'] ' [lm.:,t::f,l ]["fl*.,::1t'"3i1?J" ][lh'ls*r;l?:'Jr:'$:1"#'il3 ][#B ][:]Telangana' Telangana' "'RESP.NDENT' Petition [under Article 226 ][of ][the ][Constitution ][of ][lndia ][praying ][that in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High ]:"t]Ll:l^::to [issue ][an ][appropriate ][writ' ][order ][or ][direction more ][particularly ][one ][tn]pleased the nature of writ of Mandamus, decraring the order passed by the rncome TaxAuthorities (Nationar Faceress E-Assessment centre compreted the assessmenturs 147 r/w Section 1444 0t the rncome Tax Act, 'rg61 vide DrN and Notice No.dated 24ro1r2024 rrao,AST'./St147t2023-24t1060056756(1) for the assessmentyear 2015- l6determining the totar income of Rs. 54,16,g00 /- as arbitrary, iregar,bad in raw' without jurisdiction, void-ab-initio, viorative of the principres of naturarjustice apart from being violative of Articles 14, 19(1)(9) and 265 of theConstitution of lndia and Sec. 14gA of the lncome Tax Act, 1961, anclconsequenfly set aside the same. Counsel Gor the petitioner : SRt THANNERU CHAITANYA KUMAR counsel for Respondents t{o.1&2 : SRr J.v.pRASAD (sc FoR rNcoME TAx) Counsel for Respondents No.3to5 : SRI MUKHERJEE, rep.,SRI GADI PRAVEEN KUUAN, DY.SOL.GENSRI GADI PRAVEEN KUUAN, DY.SOL.GEN W.P.No .9349 0F 2024 Between: lyp;ffy^JI,ffi [$i{Jl;:i{,ffi ][ffi ][ffi ][&,#n,r*c'ni,#{ft1?,{#] ...PETITIONER AND '1. Office of The lncome Tax Officer Ward 11(1), Hyderabad. Telangana State.Office of The lncome Tax Officer Ward 11(1), Hyderabad. Telangana State. 'ilF"i".flHli1!*?lJ,T3.iti}:::il:gr?#,f lls5:g:?i?t.,He:lls5:g:?i?t.,He: 'li*":H{g,i"f ,ffi :*,rfl lg:s"Tsifi""Jl:i,H,x:3j;[[3:iff fl.1H":" 4. ThenNational Faceless Assessment Center, lncome Tax Department, NewAssessment Center, lncome Tax Department, New u#;"'JlJl,i:lt:1*:8:fi i#:?$:Is"*g:,ft [y*,",[lf; ],g?fi a3,:*,i#:?$:Is"*g:,ft [y*,",[lf; ],g?fi a3,:*, ...RESPONDENTS petition under Articre 226 0f the constitution of rndia praying that in the circumstances that in thein thethestated in the affidavit filed therewittr, the High Cou( may be Between: lyp;ffy^JI,ffi [$i{Jl;:i{,ffi ][ffi ][ffi ][&,#n,r*c'ni,#{ft1?,{#] ...PETITIONER AND '1. Office of The lncome Tax Officer Ward 11(1), Hyderabad. Telangana State.Office of The lncome Tax Officer Ward 11(1), Hyderabad. Telangana State. 'ilF"i".flHli1!*?lJ,T3.iti}:::il:gr?#,f lls5:g:?i?t.,He:lls5:g:?i?t.,He: 'li*":H{g,i"f ,ffi :*,rfl lg:s"Tsifi""Jl:i,H,x:3j;[[3:iff fl.1H":" 4. ThenNational Faceless Assessment Center, lncome Tax Department, NewAssessment Center, lncome Tax Department, New u#;"'JlJl,i:lt:1*:8:fi i#:?$:Is"*g:,ft [y*,",[lf; ],g?fi a3,:*,i#:?$:Is"*g:,ft [y*,",[lf; ],g?fi a3,:*, ...RESPONDENTS petition under Articre 226 0f the constitution of rndia praying that in the circumstances that in thein thethestated in the affidavit filed therewittr, the High Cou( may be ion more ParticularlY [one ][tn]pbased [to ][issue ][an ][appropriate ][writ' ][order ][or ][direct]ftre nature [of Writ ][of ][Mandamus' declaring ][the ][order ][passed ][by the ][lncome Tax]Authorities [3d ][(National ][Facebss ][E-Assessrent ][Centre ][compbted ][the]assessment [UtS ][147rlw ][Section 144-8 of ][the ][lncorne ][Tax Act dated ][of ][order ][23-]t 1 ffj32307 [51 ][(1 ][) ][for the ][assessment ][year]O32O24,D| [t' ][*" ][o' ][IZO12S-}4 ]zl9g-2idetermining [tne ][totaf income ][of ][Rs' ][3803680 ][! ][as ][arbitrary' illegal' ][bad in]violative [of ][the ][principles ][of ][natural ][iustice]law, [without ][iurisdiction' ][-O-"b-tnttto' ]apart [from being violative ][of ][Articles ][14' ][19(1Xg) ][and ][265 ][of ][the ][Constitution ][of]lndia [and ][Sec' ][148A ][of ][the ][lncome ][Tax ][Act' ][1961 ][' ][and ][consequently set ][aside ][the]same. Counsel [for the Petitioner ][: SRI ] Counsel [for Respondens ][No'lto4: ] [J'V'PRASAD ][(SC FOR ] [TAX)]counser [for Respondents No'5 ]' 3t1Ex5l'*FliiEL'iiftirro*, [DY'SoL'GEN] w.P.No.93770F20[21] ffi*t**t't's',[f.:i:i^AP"Trli?[1i'lJi3'-'i3ro""'*"''HNo8-123'...PETITIONER ...PETITIONER AND ffi [:,[Ti;];Iil3lfl ][3"3I'?'',i'#g-3'"i5lT'';uru:i] 1.+hfiiliffifl +hfiiliffifl 2iltsfl1prr"J-Ti'j,?:If [i:f"tl:L'i,Til.'*:u.t3.333']''10thFtoor',c-]'u"'*i%E?'rrE:iltsfl1prr"J-Ti'j,?:If [i:f"tl:L'i,Til.'*:u.t3.333']''10thFtoor',c-]'u"'*i%E?'rrE:3a#rw-#*i-*l*m*t*i*.i*mffi ...RESPONDENTSa#rw-#*i-*l*m*t*i*.i*mffi ...RESPONDENTS ...RESPONDENTS Petition [under Article 226 ][of ][the ][Constitution ][of ][lndia ][praying ][that in ][the][[the ]][High Court may ][[be]] Petition filed [therewith' ][[the ]][High Court may ][[be]]circumstances [stated ][in ][tnt ]"mOa'it pleased [to ][issue an appropriate ][writ ][order or direction more ][particularly ][one ][in the]nature [of ][Writ ][of ][Mandamus' declaring ][the ][Assessment Order ][dl ][18tO3l2O24]147 r'ws [14411448 ][of ][the ][lncome-tax ][Act ][for]passed [by ][the ][3rdrespondtnt ]'O A.y. 2016-17 vide DtN N vide DtN DtN N;,X";i*;ffi 3t1os1to3o4s(r, :{:"::i;;i"::,11!'o:'*'n'4(1)c.nsequen,.oo_,of,tlr,rrn [vide ][DrN ][No.]vide DrN No.rrBA/AST/s 1/2o22-;';';;;;iotice [u/s ][148 ][dt'3uo3t2o23]section respondenr) instead 149of rheAct, or as r\o F'148 ra'o illesal' ,.utponounf, and ;;:ot" issued bv ttre JAo(lstAct and contrary to tr.,u p.i.odl tciples of Natural Justice."";;;;;t;t"::::#":ff:;:lJ IA NO 10F 2024 petition the affidavit riteo in under Secl151 cPc praying that isuppolon of the petition, ro sray a, rurther proceert ;";;;;';il"ff'J:ffi;,"1:";1 8.o3 2024l1l,uo [o, ][tr,. ][s,a,.sponJH'JJTHtT;;;"'."nt ][order ][dt. ]A.y.2016_17 vide DtN No. trBA/Asr/s ,lorror*ni,.r:Jil:jffe{ax Act for Counsel for the petitioner: SRI DUNDU MANIIOHANSRI DUNDU MANIIOHAN Counsel for the Respondents:sRr vtJHAy K puNNA (sENtoR sc FOR sRr vtJHAy K puNNA (sENtoR sc FOR W.P.No.94220F2o24ITD) Between: iifr*;;fu [i;iffi ]thulapur Viltff [],-,:i..T,fl??*,#;#fifl.s1tffi:][ by ][its ][Gurram]AABAPg762E thulapur Vilt[[Gurram]]AABAPg762E AND ...PEflTIONER 1commissioner commissioner Pil,h"3:.,Ij;"n*:"Jil[ or rncome rax, circre 1,1, IA NO 10F 2024 petition the affidavit riteo in under Secl151 cPc praying that isuppolon of the petition, ro sray a, rurther proceert ;";;;;';il"ff'J:ffi;,"1:";1 8.o3 2024l1l,uo [o, ][tr,. ][s,a,.sponJH'JJTHtT;;;"'."nt ][order ][dt. ]A.y.2016_17 vide DtN No. trBA/Asr/s ,lorror*ni,.r:Jil:jffe{ax Act for Counsel for the petitioner: SRI DUNDU MANIIOHANSRI DUNDU MANIIOHAN Counsel for the Respondents:sRr vtJHAy K puNNA (sENtoR sc FOR sRr vtJHAy K puNNA (sENtoR sc FOR W.P.No.94220F2o24ITD) Between: iifr*;;fu [i;iffi ]thulapur Viltff [],-,:i..T,fl??*,#;#fifl.s1tffi:][ by ][its ][Gurram]AABAPg762E thulapur Vilt[[Gurram]]AABAPg762E AND ...PEflTIONER 1commissioner commissioner Pil,h"3:.,Ij;"n*:"Jil[ or rncome rax, circre 1,1, 2Ir..#:?:#,H:L:ff [Ef:[::[,3: ]JHn:,-,1i:..#,; [*" ][na ][a ][nd ]A [p,]The Ir..#:?:#,H:L:ff [Ef:[::[,3: ]JHn:,-,1i:..#,; [*" ][na ][a ][nd ]A [p,]The 3The -National Faeeless Assessment Center, Income Tax Department, New-National Faeeless Assessment Center, Income Tax Department, New 4 ili:.ffi:TL',%%1.g,.e,,e#,,I?,0&1,[:r5:?,l",By,tschairman,Jifi "Y3l,%:,1,T3',fu [:,'F,..,iffii1r3#A:,i,.**,o,Government,Deparrment]Jifi "Y3l,%:,1,T3',fu [:,'F,..,iffii1r3#A:,i,.**,o,Government,Deparrment] 5 ..RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit fibd therewith, the High court may bepleased to issue an appropriate writ, ordet or direc{ion more particularly one hthe nature of writ of Mandamus, declaring the order passed by the 3rd (Nationalthe nature of writ of Mandamus, declaring the order passed by the 3rd (NationalFaceless E-Assessment centre) completed tte assessrnent UIS 147 read withsection 1448 of the lncome-tax Act Date of 1OlO2t2O24, DINsection 1448 of the lncome-tax Act Date of 1OlO2t2O24, DINlrBA/AST/s/14712o23-24t1060760899(1) for the Assessment year 2019-2odetermining the total incorne of Rs. 28,50,061/- as arbitrary, illegal, bad in law,without jurisdiction, void-ab-initio, violative of the principtes of natural justice apartfrom being violative of Articles 1a, 19(1Xg) and 265 of the constitution of lndiaand Sec. 14BA of the lncome Tax Act, i961, and consequenfly set aside thesame.determining the total incorne of Rs. 28,50,061/- as arbitrary, illegal, bad in law,without jurisdiction, void-ab-initio, violative of the principtes of natural justice apartfrom being violative of Articles 1a, 19(1Xg) and 265 of the constitution of lndiaand Sec. 14BA of the lncome Tax Act, i961, and consequenfly set aside thesame. Counsel for the Petitioner : SRI THANNERU CHAITANYA KUMAR co u n se r ro r the Res ponde n ts No. I to3, ?S [SJI"?ifl ]*"J?::AII,, W.P.No.9442 OF 2024 Between: Primary Agriculture co-operative society Limited Beiianki, Rep. By lts secretarv the9qqet_y, [lvLaqchala ][Srinivas, S/o.Manchdta ][Shankarai'ah, ]aqed'ab6ut 56 vears. iVO.fl.No.1-1 [A9iiq1k1---tfllagg, ]lgar-Qovr [Jr ][Coflage ][- ][Bejja-nki, Karimnag'ar 505528,]9qqet_y, [lvLaqchala ][Srinivas, S/o.Manchdta ][Shankarai'ah, ]aqed'ab6ut 56 vears. iVO.fl.No.1-1 [A9iiq1k1---tfllagg, ]lgar-Qovr [Jr ][Coflage ][- ][Bejja-nki, Karimnag'ar 505528,]I elangana, lndia PAN. AABAPT.{4gJ Assessmeni year.I01g_2O ...PETITIONER AND 1.Office of The Assistant Commissioner of lncome Tax, Circlel,Karimnagar,Telangana State.l,Karimnagar,Telangana State. 2.The Principa.l_Clrief Commissioner Of lncome Tax, Telangana and A.p,Hyderabad, lT Tovvers, AC Guards, Masab Tank,Hyderabad, lT Tovvers, AC Guards, Masab Tank, 3.The National Faceless Assessrnent Center, lncome Tai Department, NewDelhiDelhi 4.The Central Board Of Direct Taxes, Departnrentof Revenue. Ministrv ofFinance, Govemment of lndia, Secretaiiat Buildings, New DblhiFinance, Govemment of lndia, Secretaiiat Buildings, New Dblhi 5.The Union Of Represented By lts Secretary To Ttre Government,-lqdia, -lqdia, Department of Revenu6, Ministry of Finanoe, Nerir Delhi ...RESPONDENTS ...PETITIONER AND 1.Office of The Assistant Commissioner of lncome Tax, Circlel,Karimnagar,Telangana State.l,Karimnagar,Telangana State. 2.The Principa.l_Clrief Commissioner Of lncome Tax, Telangana and A.p,Hyderabad, lT Tovvers, AC Guards, Masab Tank,Hyderabad, lT Tovvers, AC Guards, Masab Tank, 3.The National Faceless Assessrnent Center, lncome Tai Department, NewDelhiDelhi 4.The Central Board Of Direct Taxes, Departnrentof Revenue. Ministrv ofFinance, Govemment of lndia, Secretaiiat Buildings, New DblhiFinance, Govemment of lndia, Secretaiiat Buildings, New Dblhi 5.The Union Of Represented By lts Secretary To Ttre Government,-lqdia, -lqdia, Department of Revenu6, Ministry of Finanoe, Nerir Delhi ...RESPONDENTS Petition under Arricre 226 of the constitution of rndia praying that in thecircumstan@s stated in the affidavit filed therewith, the High Court may bepleased to issue an appropr:iate writ, order or directbn more particurarry one in ttrenature of w.it of Mandamus decraring the order passed by the 3rd (NationarFaceless E-Assessment cenrre) compreted the assessment U/S 147 read withsection 1448 of the lncome_tax Act Date of 27_02_2024, DINFaceless E-Assessment cenrre) compreted the assessment U/S 147 read withsection 1448 of the lncome_tax Act Date of 27_02_2024, DINlrBtuAST/s/14712023-2411061603630(1) for the Assessment year 2019_20determining the totar income of Rs. 45,93,66g/- as arbitrary, iflegar, bad in raw,without jurisdiction, void-ab-initio, viorative of the principres of naturar justice apartwithout jurisdiction, void-ab-initio, viorative of the principres of naturar justice apartfrom being viorative of Articres 14, 19(1xg) and 265 of the constitution of rndia andSec. 1484 of the lncome Tax Act, 1961, and consequen.y set aside the same.Sec. 1484 of the lncome Tax Act, 1961, and consequen.y set aside the same.Counsel for the petitioner : SRt THANNERU CHAITANYA KUMAR counsel for the Respondents No.1to3 : sRr suNDARl R prsupATl,(Sr SC for lncome Tax Deptt Counsel for Respondents No.4&5 : SRI MUKHERJEE, rep., SRI GADI PRAVEEN KUMAR, DY.SOL.GEN W.P.No.9477 OF 2024 Between: R/O. the societv, Primary H.No..t_1 Asriculture Manchara Bejjanki Co-Ooerative^Sog1ety _ srinivas, virrase,',N6iico;'Jr'b"It';-# slo.MiiiorrJrJ'SiinGraran, .Limited,, Bejialf E"ljrnii, i, aged about Rep.. R;#i;;" By its 56 Secretaryyears,,"-, ...PETITIONER AND 1Office of The Assistant Commissioner of lncome, Tax Circle 1, Karimnagar,Telangana State,Telangana State,2The Hyderabad, Principal tT Chief Towers. Commis_sioner nc cuirus,-rvr;;rb"irrK^iiG;ii;': of lncome Tax, telangana and sii6 d,8'A.p.Telangana.Telangana. 3The .National Faceless Assessment Center, lncome Tax Department; New 4The Central Board of Drect Taxes, Represented by its Chairman, DeoartmentTaxes, Represented by its Chairman, Deoartmentfr [t*B:lly:,,,Y6T'JryorFinance,tb'6in,ii,ni6ir'ili",'sJJ;;il;i"Ib"; ][tiiffi ][i:] qThe Union of lndia. Renresented_ by its Secretary to the Government,Department of Revenue, lriinistry or rini"J., ri.i, b"irii _ 1 1 0 001.Department of Revenue, lriinistry or rini"J., ri.i, b"irii _ 1 1 0 001. ...RESPONDENTS Petition under Articb 226 of the constitution of lndia praying that in tfiecircumstances stated in the affrdavit firecr therewith, the High court may bepleased to issue an appropriate writ, order or direc{ion more particurarry one inthe nature of writ of Mandamus, dectaring the order passed by the 3rd (NationarFaceless E-Assessment centre) compreted the assessment U/s 147 read withsection 1448 of the lncome-tax Ac{ Date of order 27-02-2024, DrNlrBA/AST/s/14712023-2411061604965(1) for the Assessment year 2018-19determining the totar income of Rs. 39,39,116/- as arbitrary, iilegar, bad in raw,without jurisdiction, void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 1a, 19(ixg) and 26s of the constitution of lndiaand sec. 1484 of the rncome Tax Act, 1961, and consequenfly set aside thesame. Counsel for the Petitioner : SRI THANNERU CHAITANYA KUMAR Counsel for ffre Respondents No.lto3: SRI SUNDARI R plSUpATl (Sr SC for lncome Tax Dept) counser ror Respondents No'4ES tfilEifiFfliifiliirro*, ' Dy.soL.cEN W.P.No.9513 oF 2021 Between: sri Praveen Kumar Pabbathi, _s_/o. Late sri Radhakrishna Murthy, aged about 47years,_occupation- Business, 19-1-123, sastry noia, r.rew paroniiri]ktrrffi;'-50711s. ...PETITIONER AND 1 . Assessment .u-t,i!, . Nationar Faceress Assessnrent centre, rncome Taxuepartment. Ministry..of F]nqnce, Room No. 401 , 2N Floor, E_Ramp,Jawahadal Nehru Stidium, Delhi - i tO oog. ['--]uepartment. Ministry..of F]nqnce, Room No. 401 , 2N Floor, E_Ramp,Jawahadal Nehru Stidium, Delhi - i tO oog. ['--] 2. The lncome Tax Officer, Ward - 1, 6-.12_3g, Ganesh Temple Main Road,Kothagudem - S07i01.Kothagudem - S07i01. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may be pleased to pass an order or direction, especiafly one in the nature of wRrr oFMANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s1448 of the Act, dt.11.03-2024 with DIN No-rrBtuAST/sn4zno23-1448 of the Act, dt.11.03-2024 with DIN No-rrBtuAST/sn4zno23-241'1ffi24o5o63(1) for the Ay.2016-17, as arbitrary, ifiegar, bad in raw, void abinitio, apart from being violative of provisions of section 14gA and section 149 ofthe Act and also contrary to the circurar issued by CBDT and provisions of section1514 of the Act. and consequenfly set aside the order passed by 1st Respondentuls. 147 r.w.s 1448 of the Act, dt.1 1.03.2024 with DrN.No-rrBNAsrrst147t2o23-the Act and also contrary to the circurar issued by CBDT and provisions of section1514 of the Act. and consequenfly set aside the order passed by 1st Respondentuls. 147 r.w.s 1448 of the Act, dt.1 1.03.2024 with DrN.No-rrBNAsrrst147t2o23-2411062405063(1) for the Ay.2016-17 and a[ consequentiar proceedings pursuantthereto.thereto. lA NO: 1 OF 2o24 Fetition under Section 151 cpc praying that in the circumstances stated inthe-affidavit fired in suppo(,of the petition, iniHigt court may be preased to stayall further proceedings, including any recovery, f,ursuant to the order passed bythe lst Respondent u/s- 142 r.w.s 144'^ of tne hct, dt.1}to3tzo24 witn otr,r ruo-ITBA/ASTiS/1 47 t2o23-24t 1062838Z 13{1) for the Ay.rO1 5_1 6. Counsel for the Fetitioner : SRt A.V.RAGHU RAM Counsel for the Respondents: SRI J.V.PRASAD (SC FOR INCOME TAX) W.P.No.9516 oF 2024 Between: N-V.Charitable Trust. Ren _bv Narayana ' Murthy yeleti, Aged about 70 vears. S/o.shashigiri Rao, occ. [' ]rristee, oiiiabl?r,biil"l,rri,ii"" HffiJ," [,eZs;,h#,,]Hyderabad - 500016.shashigiri Rao, occ. [' ]rristee, oiiiabl?r,biil"l,rri,ii"" HffiJ," [,eZs;,h#,,]Hyderabad - 500016. ...PETITIONER AND 1The lncome TaxOfficer Ward6(1), Hyderabad, l.T. Towers, AC Guards,Masab Tank, Hyderabad-500004.' ["]Masab Tank, Hyderabad-500004.' ["] 2The Princjpal Commissibner , [Of. ][lncome- ]_T-ax- [1 ][, ][10th ][Floor, ][C_Block, ][l.T.], [Of. ][lncome- ]_T-ax- [1 ][, ][10th ][Floor, ][C_Block, ][l.T.]Towers, 10-2-3, A.C. Guards, HyAeraOio_Sobtiba.' [-'] 3Tax National Department, Faceless National Assessment facetesJ Centre-, isseC.rn.ni Delhi, The Assessment bEntr., Delhi, Unit,. Ministrv Incomeof5,J,f, fi:,of.T. [No ][40 ][r, ][zno ][iroor,' ][E:n,;p;' ][j;;i;;tii;ii,,;"biilid:]5,J,f, fi:,of.T. [No ][40 ][r, ][zno ][iroor,' ][E:n,;p;' ][j;;i;;tii;ii,,;"biilid:] ...RESPONDENTS ...PETITIONER AND 1The lncome TaxOfficer Ward6(1), Hyderabad, l.T. Towers, AC Guards,Masab Tank, Hyderabad-500004.' ["]Masab Tank, Hyderabad-500004.' ["] 2The Princjpal Commissibner , [Of. ][lncome- ]_T-ax- [1 ][, ][10th ][Floor, ][C_Block, ][l.T.], [Of. ][lncome- ]_T-ax- [1 ][, ][10th ][Floor, ][C_Block, ][l.T.]Towers, 10-2-3, A.C. Guards, HyAeraOio_Sobtiba.' [-'] 3Tax National Department, Faceless National Assessment facetesJ Centre-, isseC.rn.ni Delhi, The Assessment bEntr., Delhi, Unit,. Ministrv Incomeof5,J,f, fi:,of.T. [No ][40 ][r, ][zno ][iroor,' ][E:n,;p;' ][j;;i;;tii;ii,,;"biilid:]5,J,f, fi:,of.T. [No ][40 ][r, ][zno ][iroor,' ][E:n,;p;' ][j;;i;;tii;ii,,;"biilid:] ...RESPONDENTS Petition under Articb 226 of tte constitution of rndia praying that in thecircumstances stated in the ffidavit fired therewith, the High court may bep{eased to issue an appropriate writ order or direction more particularry one in thenature of Writ of MaMamus, declaring the Assessment Order dt.26.02.2o24passed by the 3rd responden t uls 142 r.w.s14411448 of the lncome{axAct for A-Y. 2o19-2o vide DrN No. rrBA/AST/s r147r2023-24t1061s15577(1),whichis passed as a consequence of the order passed u/s 14gA(d) dt.1g.03.2023 videDIN No. lrBA/AST/F/148N2o22-23t10509431s4(1) and the notice u/s 14826.02.2o24passed by the 3rd responden t uls 142 r.w.s14411448 of the lncome{axAct for A-Y. 2o19-2o vide DrN No. rrBA/AST/s r147r2023-24t1061s15577(1),whichis passed as a consequence of the order passed u/s 14gA(d) dt.1g.03.2023 videDIN No. lrBA/AST/F/148N2o22-23t10509431s4(1) and the notice u/s 148dt.27.03.20223 vide DrN No.rrBtuAST/Sr14B 1rzo22-23l10s1355641(1), issued bythe JAo(Ist respondent) instead of FAo(3rd respondent), that too contrary toprovisions of section 14g of the Act, as void, irbgar, and contrary to the provisionsof lncome-tax Act and contrary to the principles of Natural Justice.issued bythe JAo(Ist respondent) instead of FAo(3rd respondent), that too contrary toprovisions of section 14g of the Act, as void, irbgar, and contrary to the provisionsof lncome-tax Act and contrary to the principles of Natural Justice. lA NO: 1 oF 2024 Petition under Section 1s1 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High cou,. may be preased to stayall further proceedings pursuant to the Assessment order dt. 26.o2 2024 passedby the 3rdrespondent u/s 147 r.w.s 1Mt144B of the rncome-tax Act for A.y. 20.t9-20 vide DIN No. rrBA/AST/s/147r2023-24t161s15577(1),and may pass suchother order(s) as the Hon'bre court deems fit and proper in the interests ofsubstantial justice, as otherwise the petitioner vrrourd be put to irreparabre ross andsevere injury. Counsel for the Petitioner: SRI DUNDU MANMOHANcounsel for the Respondents: sRr vrJHAy K puNNA (sENroR sc FoR rrDl The Court made tfie foilowing: COMMON ORDER THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE N. TUKARATIJIwRrr PEf,ITION r{OS. 9297.93,49.9 377.9422.942.9477 9513 AND 9516 0F 2024 COMMON ORDER (per Hon'bte sP,J) Heard Sri Thanneru Chaitanya Kumar, learned [counsel] Counsel for the Petitioner: SRI DUNDU MANMOHANcounsel for the Respondents: sRr vrJHAy K puNNA (sENroR sc FoR rrDl The Court made tfie foilowing: COMMON ORDER THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE N. TUKARATIJIwRrr PEf,ITION r{OS. 9297.93,49.9 377.9422.942.9477 9513 AND 9516 0F 2024 COMMON ORDER (per Hon'bte sP,J) Heard Sri Thanneru Chaitanya Kumar, learned [counsel] for the petitioner; Sri J.V.Prasad, learned Standing [Counsel ][for]Income Tax appearing on behalf of respondent Nos.l [and ][2 ][and]Sri B.Mukheg'ee, learned counsel representing Sri [Gadi ][Praveen]Kumar, learned Deputy Solicitor General of India [appearing ][on]behalf of respondent Nos.3 to 5 in W.P.No.9297 of [2024;]Sri Thanneru Chaitanya Kumar, learned [counsel ][for ][the]petitioner; Sri J.V.Prasad, learned Standing Counsel for [Income]Tax appearing on behalf of respondent Nos. 1 and 2 [and]Sri B.Mukherjee, learned counsel representing Sri [Gadi ][Praveen]Kumar, learned Deputy Solicitor Genera-l of India [appearing ][on]behalf of respondent Nos.3 to 5 in W.P.No.9349 of [2024;]Sri Dundu Manmohan, learned counsel for the [petitioner and ][Sri]Vrjhay K Punna, learned Senior Standing Counsel for [Income]Tax appearing on behalf of the respondents in [W.P.No.9377 ][of]2024; Si Thanneru Chaitanya Kumar, learned [counsel ][for ][tlre]petitioner(s); Sri Sundari R Pisupati, learned Standing [Coiinlet] for Income Tax appearing on behalf of respondent Nos. 1: and 2and Sri B. Mukherjee, tearned counsel representing Sri GadiPraveen Kumar, learned Deputy Solicitor General of ['India]appearing on behalf of respondent Nos.3 to s in w.p.No.9422 of2024; Sn Thannem Chaitanya Kumar, leamed counsel for thepetitioner; Sri Sundari R pisupati, Iearned Standing Counsel forIncome Tax appearing on behalf of respondent Nos. I and 2 andSri B.Mukheqiee, learned counsel representing Sri Gadi praveenKumar, learned Deputy Solicitor General of India appearing onbehalf of respondent Nos.3 to 5 in W.p.No.9442 of 2024; SiThanneru Chaitanya Kumar, learned counsel for the petitioner;Sri Sundari R Pisupati., learned Standing Counsel for Income Taxappearing on behalf of respondent Nos. 1 and 2 and SriB.Mukherjee, learned counsel representing Sri Gadi prav.eenKurnar, learned Deputy Solicitor General of India appearing onbehatf of respondent Nos.3 to 5 in W.p.No.94ZT of 2C/24; SnA.V.Raghu Ram, learned counsel for the petitioner and SriJ.V.Prasad, learned Standing Counsel for the Income Taxappearing on behalf of the respondents in W.p.No.9513 of 2024;Sri Dundu Manmohan, learned counsel for the petitioner a4d Srivtjhay K Punna, Iearned Senior Standing counser for Income Tax appearing on behalf of the respondents [in ][W.P.No.9516 ][of]2024. Regard being had to the similarity of had to the similarity of to the similarity of the similarity of similarity of of [[the ][question]][[question]] 2. Regard being had to the similarity of had to the similarity of to the similarity of the similarity of similarity of of [[the ][question]][[question]]involved, on the [joint ]request of the [parties, ][the ][matters ][are]analogously heard and decided [by ][this ][common order.] 3. It is common ground taken by the [learned counsel for] ttre petitioner(s| that in furtherance [of ][Financ ][e ][Act, ][2A21, ][re-]assessment process stood modihed but [the ][respondents ][have ][not]taken care of it and therefore [notices issued ][under ][Section ][148]of the Income Tax Act, 196 1 cannot [sustain ][judicial ][scrutiny']Since notices are bad in law, the [consequential orders are ][also]bad in law. During ttre course of hearing, learned course of hearing, learned of hearing, learned hearing, learned learned [[counsel ]][[for ][the]][[the]] 3. It is common ground taken by the [learned counsel for] ttre petitioner(s| that in furtherance [of ][Financ ][e ][Act, ][2A21, ][re-]assessment process stood modihed but [the ][respondents ][have ][not]taken care of it and therefore [notices issued ][under ][Section ][148]of the Income Tax Act, 196 1 cannot [sustain ][judicial ][scrutiny']Since notices are bad in law, the [consequential orders are ][also]bad in law. During ttre course of hearing, learned course of hearing, learned of hearing, learned hearing, learned learned [[counsel ]][[for ][the]][[the]] 4. During ttre course of hearing, learned course of hearing, learned of hearing, learned hearing, learned learned [[counsel ]][[for ][the]][[the]]parties agreed that curtains on this issue [are ][frnally drawn ][by]this Court in a batch of writ [petitions, ][W.P.No-259O3 ][of ][2022]and other connected matters, [decided ][by ][common ][order ][dated]L4.Og.2O2g. The parties agreed that this [matter ][rnay be disposed]of in terms of the Common Order dated [l4-O9 -2O23.] This Court in Court in in the said order dated [l4-O9.2O23 ][in] 5This Court in Court in in W.P.No.259O3 of 2O22, held as under: "35. ln [yiew ]of the aforesaid discussions, it is by now very clear thatthe procedure to be foltowed by the respondent-Department upontreating the notices issued for reassessment belng under SectionlrAA the subsequent proceedings was mandatorily required_to beundertaken under.the substituted provisions as taid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Oepartment is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct @ntravention to the directivesissued by the Hon,ble Supreme Court in the case of Ashish Agarwal,supra. 36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respofldent-Oepartment is neither tenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deseryes to be and are accordingly setaside/quashed. As a consequence, all the irnpugned orders gettingquashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section 147 and 14gwould also get quashed and it is ordered accordingly. The reason weare quashing the consequentiar order is on the principres that whenthe iflitiation of the proceedings itsetf was proc€durally wrong, thesubsequent orders also gets nullified automatically.37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jqrisdictionat issue.Since the impugned notic.es and orders are getting quashed on thepoint of jurisdiction, we are not incrined to proceed further and decidethe other lssues raised by the petitioner which stands reserved to beraised and contended in an appropriate proceedings.3& Sinc.e the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising tte powers underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and thas Court allowing thepetitions only on the procedurat flaw, the right conferred on theRevenue would remain. reseryed to proc€ed further if they so wantfrom the stage of the order of the supreme court in the case of AshishAgarwal, supra.39. No order as to costs.', 6. In view of the consensus arrived, the impqgned Show Cause notices and consequential orders passed in this batch ofwrit petifions are set aside. Liber$r is reserved to both the partiesto take respective stand and to proceed in accordance with Lawas per paragraph No.38 of the order dated 14.09.2023 inwrit petifions are set aside. Liber$r is reserved to both the partiesto take respective stand and to proceed in accordance with Lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.25903 of 2022. 7. The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed. 6. In view of the consensus arrived, the impqgned Show Cause notices and consequential orders passed in this batch ofwrit petifions are set aside. Liber$r is reserved to both the partiesto take respective stand and to proceed in accordance with Lawas per paragraph No.38 of the order dated 14.09.2023 inwrit petifions are set aside. Liber$r is reserved to both the partiesto take respective stand and to proceed in accordance with Lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.25903 of 2022. 7. The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed. SD/-K..AMMAJI I IASSlsrANr RE9(SrRAR I //rRUE copy// To, sEcnoNbFFrcER r. ^ 2. 1. Hydelqbad, The The lncome r ne uhatrman. [princioat ]tT Towers, Tax chbf Officer, Central Commissiondi AC Wald Board. Gdrd;, 1.5(1), of_ iua-sab'#;t:Direct Hyderabad/, dr rncome'i;; Taies, Telangana Department %i;"H;; State.of Revenue.and A.p,HBB,ff." Finince, covernment;f t#ilS#;iariar Buirdings, ruew oertri-lHBB,ff." Finince, covernment;f t#ilS#;iariar Buirdings, ruew oertri-l4. Then National Faceless Assessment Center, lncome Tax Department, New5. Ministry.of_Firiance, New The Secretarv to the Goyemment, Ghifiib 00i. Union [" ]["' ]of "'"'lndia, Department of Revenue,o. ^ I ne [pnncioal ]Chief Commissioner of lncome Tax, Telangana and A.p.fvflerauaui [lr ][Towers, ][nc ][cuaids,-'rvras?o'irnx, ][Hyderabad _s00 ][028;]5. Ministry.of_Firiance, New The Secretarv to the Goyemment, Ghifiib 00i. Union [" ]["' ]of "'"'lndia, Department of Revenue,o. ^ I ne [pnncioal ]Chief Commissioner of lncome Tax, Telangana and A.p.fvflerauaui [lr ][Towers, ][nc ][cuaids,-'rvras?o'irnx, ][Hyderabad _s00 ][028;]7. one ic to sRt GADI pRAVtrtrN Kr nrap /n^^..r.;ltifirr$,+#iftri5lil,ffi 9. One CC to SRt A.V.RIi,-ffifia:|oBjffiq,**'"'''on'1e ac [i; ][s;iiiu ][iH^.#DftTSlAffii."L.Sye;;;;;- ][*',]fi; ;ltifirr$,+#iftri5lil,ffi 9. One CC to SRt A.V.RIi,-ffifia:|oBjffiq,**'"'''on'1e ac [i; ][s;iiiu ][iH^.#DftTSlAffii."L.Sye;;;;;- ][*',]fi; 11.or* cc to sRrsuNDAR-iR-iifainTr, 13.Two 12-one CD Copies.cc ro sRrvrJHAy x pur.rr'iA, iiii"oh'rilb'o'rr,rE-iiri)'tdlt,1E1 i$rdh ir,rcorae rAx)ropucr"",13.Two 12-one CD Copies.cc ro sRrvrJHAy x pur.rr'iA, iiii"oh'rilb'o'rr,rE-iiri)'tdlt,1E1 i$rdh ir,rcorae rAx)ropucr"", BS HIGH COURT DATED: I 5 t04tZOZ4 COMMON ORDER :1'.1,-,...i\,a \"Ll<.' \- [..\]J..\)g 1 ,t;tti 20?l1-;,;1,,E WRIT PETITION N9". g?gt, 9349, 9377, 9422, 9442,9477,9513 & 9516 0F 2024 ALLOWNG THE WRIT PETITIONSWTHOUT COSTS %@ [un*] Ga-