Andhra Pradesh Church Of South India Provident Fund V. Income Tax Officer

WP/8931/2024

AI Insights

The case involves the Andhra Pradesh Church of South India Provident Fund, represented by Dr. Mmal Sukumar, Secretary and Treasurer, as the petitioner, and various officials from the Income Tax Department as respondents. The petitioner challenged the assessment order issued for the assessment year 2015-16, arguing that it was passed in violation of the Income Tax Act and the principles of natural justice, specifically citing issues with the jurisdiction and procedural adherence under the amended provisions of the Act. The court's decision referenced a similar batch of writ petitions (W.P.No.25903 of 2022 & batch, dated 14.09.2023) where it was held that the notices and orders were quashed on the jurisdictional issue alone, without delving into other objections raised.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 764427 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 08-04-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.25903 of 2022 & batch, dated 14.09.2023
• Laws Referred To: Income-tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Assessment Order; Faceless assessment; Income Tax; Limitation Period; Natural Justice; Writ of Mandamus
• Section: 147; 148; 144; 149; 148A; 1448; 226

Judgement Text

"[ 33ee I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE SAMBASIVARAO NAIDU WRIT PETITION No.8931 OF 2024 Between: Andhra Pradesh Church of South lndia Provident Fund, Rep- By Dr Mmal Sukumar, Secretary and Treasurer, # 10-3-1 65, Diocesan Office, Old Lancer Lines, Secunderabad 500025 ...PETITIONER AND 1 lncome Tax Officer, Ward 15(1), Hyderabad, I T Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500004 The Principal Chiel Commissioner of lncome Tax, AP & TS, lOrh Floor, C- Block, l.T Towers, 10-2-3, A.C. Guards, Hyderabad-500004 The Assessmenl Unit, lncome Tax Department, National . Faceless Assessnrent Centre, Delhr, Mrnistry of Finance, Room No. 401, 2\"d Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-110003 ...RESPONDENTS Petition under Ar|.cle 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 an appropriate writ order or direction more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order dt.29.02.2o24 passed by the 3rdrespondent u/s 147 r.w s 14411448 of the lncome-tax Act for A.Y. 2015-16 vide DIN No. ITBA/AST/S 114712023-2411061717 831(1), comequent to the order passed uis 14BA(d) dt.05/04t2022 vide DIN No. ITBA/AST/Fi 148A12022-2311042523211( 1 ) and the notrce rssued u/s 148 dt.O5l04l2O22 vide 2 J DIN No.ITBAJAST/S/148 1t2O22-23110425247 01(1)' issued bv the JAO(lst respondent) instead of FAO(3rd respondent), as void, illegal, and contrary to the provisions of lncome{ax Act and contrary to the Principles of Natural Justice, that too beyond the period of limitation provided uls 149 of the Act. IA 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 proceedings pursuanl to the Assessment order dt.29lo2l2o24 passed by the 3rdrespondent u/s 147 r.w.s 14411448 of the lncome{ax Act for A.Y 2015- 16 vide DIN No. ITBNAST/S114712023-2411061717831(1 ). Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI J. V. PRASAD, S.c. FOR lNcoME TAx The Court made the following: ORDER THE HON'BLE SRJ WSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE SAMBASWARAO NAIDU UTRIT PETITION No.8931 oF 2024 QRppR:(per Hon'ble Si Justice P-SAM KOS.HY) Heard Mr.Dundu Manmohan, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel for Income Tax Department appearing for the respondents' Perused the materia.l available on record' 2. The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India seeking for the following relief: \"..to issue on oppropriote writ, otder or direction more porticulorly one in the noture of Writ of Mondomus declorinq the Assessment Order dt.2g.02.2024 possed by the 3'd respondent u/s 147 r'w's' 144 / 1448 of the lncome tox Act for A.Y. 201516 vide DtN No ITBA/AST/5/147/2023- 24/10617778i1(1) consequent to the order possed u/s 148A(d) dt' 05/04/2022 vide DtN No.ttBA/Asr/F/ 148A/202 2'23/10425232 11(1) ond the notice issued u/s. 148 dt. 05/04/2022 vide DtN No ffBA/AsT/S/148 1/2022-2i/7O42524701(1) issued bv the JAO (tst respondent insteod ol FAl (3d respondent) os void, illegol ond controry to the provisions of lncome tox Act ond controry to the Principles ol Noturol lustice thot too beyond the period of ltmitotion provided u/s 149 of the Act ond poss such other..\" 2 3. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended prorrisions of the Income tax ect (for short the Act,) which came into effect from OL.O4.2O2I, the respondents, while proceeding under Section 14g of the Act, r.l,ere required to issue notice under Section l4gA of the Act 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. 4. Whereas, learned counsel for the petrtioner contended that, in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer. tn support of his contention, he relied upon the recent Judgment rendered by this very Bench in Wp.No.259O3 ol 2022 & batch, dated 14.O9.2023 wherein this Court disposed of the 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 objection was decided in the aforesaid barch of Writ Petitions. However, he further contended that.apart from 3 the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. 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 & 3g which are reproduced herein under: ?7. fhe preliminary objection raised bg the petitioner is sustained and all these urit petitions standi allowed on this uery jurisdictionol issue. Since the impugned notices and orders are getting quashed on the point of jurisdiction, txe are not inclined to proceed furtier and. decide the other tssues raised bg the petitioner which stands reserued to be raised and contended in an appropriate proeeding s. \" '38. Since the Hon'ble Supreme Court had, in the case of Ashish Agantuat, supra, as a one-time measure elercistng tle pou.ters under Article 142 of the Con stitution of India, permitted the Reuenue to pioceed under tte substituted prouisions, and thti Court allgutng tle petitions only on the procedural Jlatu, the rtght confered on the Reuenue would remain reserued to proceed further if they so uant from the stage of the o.rder of the Supreme Court in the case oj eini\"n Agarua supra.\" ) 7 . In view of the same, we are inclined to allow the present writ petition a_lso on similar terms. ) 4 8. 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. 9. As has been held by this Bench in the aforesaid batch matters, the rights of the parties would stand reserved as is envisaged at paragraph Nos.37 & 3g of the sajd order passed in the batch of writ petitions. No order as ro costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// SDi.G.SIREESHA ASSISTANT REGIgTRAR tu SECTION OFFICER To, 'l . Tlre lnconre Tax Officer, Ward 15(1), Hyderabad, I T Tower, AC Guards, I ,laszrll l-ank, Hyderabad, Telangana - 500004 2 The Principal Chief Commissioner of lncome Tax, AP and TS. 'l0rt' Floor, C- Block. I T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 3 The Assessment Unit, lncome Tax Department, Naltonal Faceless Assessrnent Centre, Delhi, Ministry of Finance, Room No. 401 , 2nd Floor, E- Ramp. Jawaharlal Nehru Stadium, Delhi-1 1 0003. 4. One CC to SRI DUNDU MANMOHAN, Advocate [OPUC] 5 One CC to SRI J V. PRASAD, S.C. for INCOME TAX IOPUC] 6 Two CD Copies L MP KKS HIGH COURT DATED:0810412024 1 _ SrA15 o,s , [ 1 JiN 2024 DFs pA a) J i tc i ORDER WP.No.8931 ot 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS ,rv "