AIL Reddy Gutha and Karnali Neelamma and M/s. Viceroy Hotels Limited and Malathi Kakkirala and Pedda Sathaiah Siddala and Priya Jabbani V. The Union of India and The Assistant Commissioner of Income Tax, Circle 9(1) and The Assessment Unit, National Faceless Assessment Center, Income Tax Department and The Income Tax Officer, Ward 8(1) and The Income Tax Officer, Ward 9(1) and The Income Tax Officer, Ward 16(1)

WP/11400/2024

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the notices and assessment orders issued by the Income Tax Department under sections 147 and 148 of the Income Tax Act, 1961. The petitioners argued that these notices and orders were arbitrary, illegal, and issued without proper jurisdiction, referencing a previous judgment by the High Court in Writ Petition No. 15383 of 2023. The court examined the procedural changes mandated by the Finance Act, 2021, which were not adhered to by the department in issuing the notices. The court's decision was influenced by the principles laid down in the Supreme Court's judgment in Ashish Agarwal, which allowed the Revenue to proceed under the substituted provisions of the Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 816875 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 26-04-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.25903 of 2022, Ashish Agarwal
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; B SAPNA REDDY; J SUNITHA
• Assessee Lawyers: T PRADYOTH
• Keywords: Faceless assessment; Finance Act 2021; Income Tax; Jurisdiction; Reassessment; Writ of Mandamus
• Section: 147; 148; 151; 1448; 226

Judgement Text

"[3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF APRIL. TWO THOUSAND AND TWENTY FOUR - PRESENT THE HON'BLE SRI JUSTICE.SUJOY PAUL . AND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.1 1 278 fi2{s 11|2s5 fi2{s 11303 11340 11347 11400 & 114180F 2024 WP NO: 1'1278 OF 2024 Between: AIL REDDY GUTHA, S/o. Janga Reddy Gutha, Age. 53 years, G-2, Shri Ram Enclave, 8-3-9, Near lmage Hospital, Opp- Eurekha Court, Ameerpet, HYderabad - 500016 ...PETraoNER AND 1. The Union of lndia, Represented by its Secretary, Depa(ment of Revenue, Ministry of Finance, New Delhi. 2. The Assistant Commissioner of lncome Tax, Circleg(1), lT Towers, A.C Guards, Hyderabad - 500084. 3. The Assessment Unit, National Faceless Assessment Center lncome Tax Department' New Delhi ...REspoNDENTs Petition under Artide 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned notice issued by the 2nd Respondent u/s 148 of the Act having DIN and Notice No. ITBA/AST lsl148-'ll2o22- 2311042695699(1) dt., 1 1 .04.2022 and lhe consequenl Assessment Order passed by the Respondent No. 3 uls 147 read with Section 1448 of the lncome Tax Act, 1 961 bearing DIN No. ITBtuAST/S/1 47 12023-241 1059654493(1 ) dt: 12.01.2024 for the Assessment Year 2013-16, as arbitrary, illegal, bad in law, issued without ir.rrisdiction and as against lhe law laid down by this Honble Court Writ Petition No. 15383 of 2O23 and batch dated 14.O9.2O2., and to consequently set aside the same lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 147 read with Section 1448 of the lncome Tax Act, 1961 bearing DIN No. ITBtuAST/S/14712023-2411059654493(1) dt., 12.O1.2o24for the Assessment Year 2015-'16 Counsel for the Petitioner: SRI T. PRADYOTH ,- Counsel for Respondent No.'l: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GEN. OF INDIA Counsel for Respondent Nos. 2 & 3: Ms. B. SAPNA REDDY, COUNSEL FOR - SRI J. V, PRASAD, SC FOR INCOME TAX WP NO: 11279 OF 2024 Between Karnali Neelamma, H. No. 1-10, Ivlankhal, Hyderabad - 501359 Maheshwaram, Rangareddy, ...PETITIONER AND 1 a ,l The Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. The lncome Tax Officer, Ward 8 1, Signature Towers, Kondapur, Telangana s00084 The Assessment Unit, National Faceless Assessment Center lncome Tax Department' New Delhi .-.REspoNDENTs Petition under Nlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned notice issued by the 2nd Respondent u/s 148 of the Act having DIN and Notice No. TBA,/AST/51148 112022- .-- 2311042507753( 1) dt., 05.04.2022 and lhe consequent Assessment Order passed by the Respondent No. 3 uls 147 read with Section 1448 of the lncome Tax Act, 1961 bearing DIN No. ITBA/AST/S/147t2)23-24t1061252013(1j At., Zt.OZ.ZOZ+ for the Assessment Year 2015-16, as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Honble Court in Writ Petition 3 No. .15383 of 2023 and batch dated 14.09.2O23 and to consequently set aside the same lA NO: 1 OF 2024 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 147 rcad with Section 1448 of the lncome Tax Act, 1 96 i bearing Dl N No. [AA/AST/S/1 47 t 2O23-24t 1 061 25m fi( | dt., 21 .O2.2024f or the Assessment Year 2015-16 Counsel for the Petitioner: SRI T. PRADYOTH- Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GEN. OF INDIA Counsel for Respondent Nos.2 & 3: Ms. J. SUNITHA, COUNSEL FOR - Ms. SUNDARI R. PUSUPATI SENIOR SC FOR INCOME TAX - WP NO: 11295OF 2024 Between: M/s. Viceroy Hotels Limited, Having its Register€d office at H.No. 8-2- 120/112188 and 89, 3rd Floor, Aparna Crest, Road No. 2, Banjara Hills, Hyderabad, Telangana 5O0034, Represented by its Chairman-cum-Managing Director, Mr. K. Ravinder Reddy, S/o. Late Yella Reddy,. Aged about 60 years, Occ Business, R/o. Plot No. 519/F, Road No. 28, Jubitee Hills, Hyderabad, Telangana 500033 AND ...PET|TIONER 1. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi 2. The Assistant Cornmissioner of lncome Tax, Circle 8(1),Signature Towers, Kondapur' Hyderabad' Telangana 500084 ...REspoNDENTs Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the af{idavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring a) the order U/s 148A(d) of the lncome Tax Act, 1961 dated 23.03.2024 passed by the 2nd Respondent bearing DIN and Notice No. ITtsA/AST/F/ 1 /tB N 2023-24 I 1 063257 1 1 1 ( 1 ) for the Assessm ent Year 2O2O -21 and b) the impugned notice issued by th€ 2nd Respondent Uis 148 of the lT Act having 4 DIN and Notice No. lrBA/AST/s/148 1t2o23-24t1063257338( 1 ) dated 23to3t2oz4 for the Assessment Year 2o2o-21, as without any jurisdiction, arbitrary, illegal and unconstitutional and to consequentially set-aside the same lA NO: 1 OF 2024 Petition under Section 1s'r cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant a stay on all the proceedings in pursuance of impugned Notice U/s 14g of the lncome Tax Act,1961 issued by the Respondent No.2, bearing DrN and Notice no. lrBA/AST/s/148 _112o23-24t1o632s7338(1) dated 23to3t2o24 for the Assessment Yeat 2020-21 Counsel for the Petitioner: SRI T. PRADYOTH --- Counsel for Respondent No. i: SRI B. MUKHERJEE, COUNSEL FOR _ SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GEN. OF INDIA Counsel for Respondent No. 2: Ms. J. SUNITHA,, COUNSEL FOR Ms. SUNDARI R. PUSUPATI SENIOR SC FOR INCOME TM .. WP NO: 11299 OF 2o24,- Between: AND 1. 2. J. AIL REDDY G_UTHA,, c-2, Shri. Ram Enclave, 8-3-9, Near lmage Hospitat, Opp. Eurekha Court, Ameerpet,Hyderabad - 500016 ...pETtfloNER Ill-g-t]li\"? 9r lndia,, Seprgsgll.d by its Secretary, Deparrmenr of Revenue, Mrnrstry ot Frnance, New Delhi. The^lncome Tax Officer,, Wardg(1), lT Towers, /3 .0 Guards, Hyderabad _ 500004. The Assessment Unit, Naiional Faceless Assesment Center lncome Tax Department, New Delhi Petition under Arlicte 226 of the Constiturion of tndia ,rrti,ffifi:Ilfll: circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or Direction mr.re particularly one in the nature of a writ of Mandamus, decraring the impugned notice issued by the 2nd Respondent ulP 148 of the Act having DrN and Notice No. |rBA/AST rsr147t2o22- 2311051244814(1r,dt.,24.03.2023 and the consequent, Assessment order passed by the Respondent No. 3 uts 14-r read with section 1448 of the rncome Tax Act, 5 1961 bearing DIN No. ITBA/AST/S/14712023-24|105965448T(1) dt., 12.01.2C21 for the Assessment Year 2O15-17, as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Hon'ble court in writ petition No. 15383 of 2023 and batch dated 14.09.202.3 and to consequenily set aside the same lA NO: 1 OF 2024 Petition under Section 151 CPC praying th:at in lhe circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 147 read with Section 1448 of the lncome Tax Ac .,l961 bearing DIN No. ITBA/AST/S114712023-241 1059654487(1) dt., 12.01.2024fotthe Assessment Y eat 2O1 6-17 Counsel for the Petitioner: SRI T. PRADYOTH r Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GEN. OF INDIA Counsel for Respondent Nos.2 & 3: Ms. B. SAPNA REDDY, COUNSEL FOR SRI J. V. PRASAD SC FOR INCOME iAX WP NO: 11303 OF 2024 .'- Between: AND 1 3 Venkata Ravana Yadav Kakada, House No. 16-2-7521KJ56 Srisai Nilayam, SBH Colony, Hyderabad, Telangana - 500060 ...pETtloNER The Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. The lncome Tax Officer Ward I 1, lT Towers AC Ghats Hyderabad, Telangana 500004 The Assessment Unit Na{ional Faceless Assessment, lncome Tax Department, New Delhi Petition under Article 226of the constitution of tndia ,rrtiffi[:i',;'l;: circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned notice issued by the 2nd Respond€nt u/s 148 of the Act having DIN and Notice No. lTBtuASTlSl148_112O22- 2311042591033(1) dt., O6l$4l2022and the consequent Assessment Order passed 6 by the Respondent No. 3 uls 147 read with Section 1448 of the lncome Tax Act, 1961 bearing DIN No. ITBA,/AST/S/1 4712023-24110633S9625( 1) it., 26tO312O24 for the Assessment Year 2015-16, as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Honourable court in writ Petition No. 15383 of 2o23 and batch dated 14 lo9 lzo23 and to consequen y set aside the same lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all the proceedings in pursuance of the Assessment order passed by the Respondent No. 3 u/s 14r read with section 1448 of the rncome Tax Act, 196'l bearing DIN No. lrBA/AST/s/147t2o23-24t1063389625(1) dt.,26to3t2o24for the Assessment Year 2015-16 Counsel for the Petitioner: SRI T. PRADYOTH - Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR DEPUTY SOLICITOR GEN, OF INDIA Counsel for Respondent Nos. 2 & 3: Ms. B. SAPNA REDDY, COUNSEL FOR SRI J. V. PRASAD, SC FOR INCOME TAX ..- WP NO: 11340 OF 2021 Between: AND 1. 2. 3. Malathi Kakkirala, W/o. Suresh Kakkiraia_ age 43 years, Occ Home Maker R:/o. S-79, Srita Park pride, Beside Sri Chaitanya inCO, HyOernigii, Kukkatpally, Hyderabad - 500049 ...PETITIONER U.nion of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhr The-lncome Tax Officer, Ward 8(1),Signature Towers, Kondapur, Hyderabad_ 500084. The Assessment Unit, National Faceless Assessment Center, lncome Tax Department, New Delhi. Petition under Arlicte 226 of the Constitution of tndia ,rriffii:i',fl;: circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a Writ, order or Direction more particurarry one in the nature of a writ of Mandamus, decraring the impugned notice issued by the 2nd Respondent (- 7 u/s '148 of the Act having DrN and NoticeNo- rrBA/AST/s/1 4 B-1r2o22- 2311051727218(1) dated 31- 03-2023 and the consequent Assessment order passed by the Respondent No- 3 u/s 147 read w,ith section 1448 of the lncome Tax Act, 1961 bearing DtN No trBtuAsilst14il2o23-2411o6246g631(1)dated .12- 03- 2024 for the Assessment Year 2o1g-zo, as arbitrary, iflegar, bad in raw, issued without jurisdiction, barred by limitation, in violation of principles of natural justice and as against the law laid down by this Hon'ble.court in writ petition No. 1s3g3 of 2O23 and batch dated 14-09-2023 and to consequenfly set aside the same lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further the proceedings in pursuance of the Assessment order passed by the Respondent No. 3 u/s 147 read with Section 1448 of the lncome Tax Act, 196.1 bearing DIN No: ITBtuAST/S114il2O23-2411O62469637(1) dated 12 03 2024 for the Assessment Year 2o19-2o and pending disposal of the above Writ petition Counsel for the Petitioner: SRI T. PRADYOTH Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR -- SRI GADI PRAVEEN KUMAR DEPUW SOLICITOR GEN. OF I-NOIN - Counsel for Respondent No.2: Ms. J. SUNITHA,, COUNSEL FOR Ms. SUNDARI R. PUSUPATT SENIOR SC FOR INCOME TAX-. WP NO: 11347 OF 2024 /- Between: AND 1. 2. 3. Pedda Sathaiah Siddala, S/o Siddala Narayana, Aged 69 years, H. No. S Z5 Koheda,Hayathnagar,Rangareddy,Telang-ana-S01505. ...pETtTtoNER U_nion of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. The lncome Tax Officer, Ward 9(1), lT Towers, AC Ghats, Hyderabad, Telangana - 500004. The lncome Tax Officer, Ward 16(1), lT Towers, AC Ghats, Hyderabad, Telangana - 500004. ...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 8 pleased to issue a writ, order or Direction more particularly one in the nature of a writ of lrrlandamus, declaring the rmpugned notice issued by the 2nd Respondent uls 148 of the Act having DrN and Notice No. rrBtuAST rsr14B_1t2o22- 2311042615143(1) dt., otlo4t2o22 and the consequent Assessment order passed by the Respondent No. 3 uls 141 read with section 144H_ of the lncome Tax Act, 1961 bearing DIN No. trBA/AST/s/147t2o23-z4t1o62|t4B2o(1) d1.18/0312024 tor the Assessment Year 2015-16, as arbitrary, iflegar, bad in raw, issued without jurisdiction and as against the raw raid down by this Honourabre court in writ Petition No. 15383 of 2023 and batch dated 14logt2o23 and to consequenfly set aside the same lA NO: 't OF 2024 Petitron under section 15'r cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings in pursuance of the Assessment order passed by the Respondent No. 3 u/s 147 read with section 1448 ol the lncome Tax Act, 1961 bearing DIN No. trBA,/AST/st14il2o23-24t1o62|t4a2o(1) dt. 18to312024 for the Assessment Year 2015-16 and pending adjudication of the above writ petition Counsel for the Petitioner: SRI T. PRADYOTH <-- Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR - SRI GADI PRAVEEN KUMAR DEPUW SOLICITOR GEN. OF INDIA -- Counsel for Respondent Nos.2 & 3: Ms. B. SAPNA REDDY, COUNSEL FOR SRI J. V. PRASAD SC FOR INCOME iAX ,,- WP NO: 11400 OF 2024 .. Between: Priya Jabbani, Wo Shiva Kumar Jabbani Homemake Flat No. 22013. Surva Saroi Saroornagar, Rangareddy Telangand - S0OO36 Aged about 40 years, Occ Apartment HUDA Complex ...PETITIONER AND 1 ^U,lgl,:f ]l9ia. Represented by its Secretary, Department of Revenue, Mrnrstry ot Ftnance, New Delhi. 2. The lncome Tax Officer, Ward 9(1), lT Towers, AC Ghats, Hyderabad Telangana - 500004 9 3. The National Assessment Unit, National Faceless Assessment Center, lncome Tax Tax Department' New Delhi ...RES'.NDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particu{arly one in the nature of a Writ of lvlandamus, declaring the impugned notice issued by the 2nd Respondent s 148 of the Act having DIN and Notice No. ITBfuAST/S/148 _112022- 23t1o42611 1S8(1) dt. , 07. 04. 2022 and the consequent Assessment Order passed Dy the Respondent No. 3 u/s 147 rcad with Section 1448 of the lncome Tax Act, 1961 bearing DIN No. ITBA/AST/SI 14712023- 2411060186291(1)dt. , 12. 02.2024 for the Assessment Year 2015- 16, as arbitrary, illegal, bad ln law, issued without jurisdiction and as against the law laid down by this Honble Court in Writ Petition No. .15383 of 2023 and batch dt.14.09.2023 and to consequently set aside the same. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the HQh Court may be pleased to stay all further the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 147 read with Section 1448 of the Income Tax Act, 1961 bearing DIN No. ITBA/AST/S114712023- 2411060786291(1) dl. , 12.02.2024 for the Assessment Year 2015- 16 Counsel for the Petitioner: SRI T. PRADYOTH'-- Counsel for Respondent No. 1: SRI B. MUKHERJEE,COUNSELFOR - SRI GADI PRA fEEN KUMAR DEPUTY SOLICITOR GEN. OF INDIA Counsel for Respondent Nos.2 & 3: Ms. B. SAPNA REDDYT-COUNSEL FOR SRI J. V. PRASAD, SC FOR INCOME TM .t WP NO: 11418 OF 2024 ./ Between: Priya Jabbani, Wo Shiva Kumar Jabbani Aged about 40 years, Occ. Home Irlaker R/o Flat No. 22013, Surya Saroi Apartment, HUDA Comdex Saroornagar, Rangareddy Telangana - 500035 ...pETt,onER AND i t0 1. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. 2. The lncome Tax Officer, Ward 9(1), lT Towers, AC Ghats, Hyderabad Telangana - 500004 3. The National Assessment Unit, National Faceless Assessment Center, lncome Tax Department, New Delhi Petition under Articte 226 of the Constitution of tndia ,r\"r;ffT:i\",fll: circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of a Writ of lvlandamus, declaring the impugned notice issued by the 2nd Respondent u/s '148 of the Act having DIN and Notice No. ITBA/AST lsl14B_1t2O22- 2311051431888(1) dt., 27.O3.2023 and the consequent Assessment Order passed by the Respondent No. 3 uls 147 tead with Section 1448 of the lncome Tax Act, 1961 bearing DIN No. ITBtuASTiS/14712023- 24/106O51t423(1) dt., 15.02.2024 for the Assessment Year 2O16-17, as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Hon'ble Court in Writ petition No. 15383 of 2023 and batch dated 14.09.2023 and to consequenfly set aside the same lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all furher the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 147 read with Section 144E of the lncome Tax Act, 1961 bearing DIN No. ITBA,/AST/5114712023-24|1060971423(1) dt., 1S.O2.2O24fot the Assessment Year 201 6-17 Counsel for the Petitioner: SRI T. PRADYOTH <-' Counsel for Respondent No. 1: SRI B. MUKHERJEE, COUNSEL FOR SRI GADI PRAVEEN KUMAR DEPUW SOLICITOR GEN. OF INDIA ,.. Counsel for Respondent Nos. 2 & 3: Ms. B. SAPNA REDDY, COUNSEL FOR SRI J. V. PRASAD, T SC FOR INCOME TAi The Court made the following: COMMON ORDER t THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N. TUI{ARAMJI WRIT PETITION NOs.11278. L1279. LL29s. 11299. 11303. 11340, Lt347, 11400 & 11418 0F 20/24 COMMON ORDER: (ter tTon'bLe Justice Stjos paut) Sri T. Pradyoth, learned counsel for the petitioner(s), Sri B. Mukherjee, Iearned counsel representing Sri Gadi praveen Kumar, learned Deputy Solicitor General of India for the respondents-Union of India in all the writ petitions, Ms. B. Sapna Reddy, learned counsel representing Sri J.V. prasad, learned Standing Counsel for the respondents-Income Tax Department in W.P.Nos.t1228, lt29g, 11303, It34Z,1t4O0 & 11418 of 2024 and Ms. J. Sunitha, learned Junior Standing Counsel representing Ms.Sundari R.pisupati, learned Senior Standing Counsel for the respondents-Income Tax Department in W.P.Nos. 11279, 11295 & tt34O of 2024. 2. Regard being had to the similarity of the question involved, on the joint request of the pa_rties, the matters are analogously heard and decided by this common order. 3. It is common ground taken by the learned counsel for the petitioner(s) that in furtherance of Finance Act, 2021, re- assessment process stood modified but the respondents have not taken care of it and therefore notices issued under Section l4g 2 of the Income Tax Act, 196 1 cannot sustaitl judicial \"..,'.,.,y' Since notices are bad in lau', the consequential orders are also bad in law 4. During the course of hearing, learned counsel for the parties agreed that curtains on this issue are finally 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 14.O9.2023. The parties agreed that this matter may be disposed of in terms of the Common Order dated 14 .O9 .2023. 5. This Court in the said order dated 14.09.2023 in W.P.No.259O3 of 2022, held as under: \"35. ln view of the aforesaid discussions, it is by now very clear that the procedure to be followed by the rcspondent-Department upon treating the notices issued for reassessment being under Section '148A, the subsequent proceedings was mandatorily required to be undertaken under the substituted provisions as laid down under the Finance Act, 2021. ln the absence of which, we are constrained to hold that the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance, Secondly, it is also in ditect contravention to the directives issued by the Hon'ble Supreme Court in the case of Ashish Agarwal, supra- 36. For all the aforesaid reasons, the impugned notices issued and the proceedings drawn by tlre respondent-Department is neither tenable, nor sustainable. The notices so issued and the procedure adopted being per se illegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the consequential ordeG passed by the respondent Oepartment pursuant to the notices issued under Section 147 and 148 would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order is on the principles that when r 3 the initiation of the proceedings its€lf was procedurally wrong, the subsequ€nt orders also gets nuHified automatically. 37. The prelirninary obi€ction raised by the petitioner is sustained and all these writ petitions stands allowed on this very jurisdictional issue- Since the impugned notices and orders are ge-tting quashed on the point of jurisdiction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reseryed to be raised and contended in an appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Article 142 of the Constitution of India, permifted the Revenue to proceed under the substituted provisions, and this Court allowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra. 39. No order as to costs.\" 6. In view of the consensus arrived, the impugned Show Cause notices and consequential orders passed in this batch of writ petitions are set aside. Liberty is reserved to both the parties to take respective stand and to proceed in accordance with law as per paragraph No.3B of the order dated 14.09.2023 in W.P.No.259O3 of 2022. 7 The writ petitions are allowed. No costs. Interlocutory To, applications, if any pending, shall also stand closed. SD/.A.V-S.PRASAD ASSISTANT REGIST //TRUE COPY// SECTION FFICER 1. The Secretary, Department of Revenue, Union of lndia, Ministry of Finance' New Delhi. 2. The Assistant Commissioner of lncome Tax, Circle9(1), lT Towers, A C Guards, Hyderabad - 500084. G-N-* r 4 6 7 R I The Assessment Unit, National Faceless Assessment Center lncome Tax Department, New Delhi The lncome Tax Officer, Ward 8 (1), Signature Towers, Kondapur, Telangana 500084 The lncome Tax'9fficer, Ward 9(1), lT Towers, AC Ghats, Hyderabad, Telangana - 500004. The lncome Tax'Officer, Ward 16(1), lT Towers, AC Ghats, Hyderabad, Telangana - 500004. One CC to Sri T,iPradyoth Advocate [OPUC] One CC to Sri Gadi Praveen Kumar, Depu ty Solicitor General of lndia [OPUC] One CC to Sri J;rV Prasad, SC for lncome Tax(OPUC) 10. One 1-1.Two MBC GJP CC to Ms. Sundari R. Pisupati, Senior SC for lncome Tax(OPUC) CD Copies s ti t: li 1l li I I tt l' i ir JI cr 1, fi ll i t, ; ;l l 1 / HIGH COURT. DATED: 2610412024 COMMON ORDER WRIT PETITION NOs.11278, 11279,11295, 11299, 11303J 11340,11347,11400 &11418 OF 2024 ALLOWING THE WRIT PETITIONS I I i '1 -', ] G'\"e WITHOUT COSTS N 6 "