Anwar-Ul-Uloom Educational Association V. Union of India

WP/19502/2022

AI Insights

The case involves the Anwar-Ul-Uloom Educational Association challenging an assessment order issued by the Income Tax Department for the assessment year 2016-2017. The petitioner contested the jurisdiction and the legality of the assessment order and the subsequent demand notice, claiming they were illegal, arbitrary, unconstitutional, and contrary to the provisions of the Income Tax Act. The respondents defended the assessment, asserting that it followed due procedure. The court, instead of addressing the substantive issues raised, directed the petitioner to utilize the appellate process available under the Income Tax Act.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 721601 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-04-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; B SHARMA
• Assessee Lawyers: L RAVICHANDER
• Keywords: Appeal; Assessment Order; Income Tax; Jurisdiction; Writ of Mandamus
• Section: 147; 246A; 144B; 156; 249; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE NINETEENTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA Between: AND Anwar-Ul-Uloom Educational Association, Anwar Ul Uloom College Campus, 1'1-3-918, new Mallepally, Hyderabad, Represented by its Honble Secretary, lvlr. Nawab Mahboob Alam Khan. ...PETITIONER '1 . Union of lndia, Ministry of Finance, lncome Tax Department, Represented by Secretary, National Fdceless Assessment Centre, New Delhi 2. Additional commissioner of lncome Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 3. Joint Commissioner of lncome Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 4. Deoutv Commissioner of lncome Tax, lncome Tax Department, National Fa6el6ss Assessment Centre, New Delhi 5. Assistant commissioner of lncome Tax, lncome Tax Depaftment, National Faceless Assessment Centre' New Delhi 6. The lncome Tax Officer, lncome Tax Department, National Faceless Assessment Centre, New Delhi ...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 issue a Writ, order or Direction more particularly one in the nature of writ of tvlandamus declaring the action of the Respondent No. 2 to 6 in passing the Assessment order dated 21 .03.2022 under section 147 rlw. 1448 of the lncome Tax Act, 1961 and issuing the consequential notice of demand dated 21 .03.2022 to the Petitioner under section 156 of the lncome Tax Act, 1961 determining the lncome Tax payable by the Petitioner for the assessment Year 2016 - 17 as a sum of Rs. 65,2S,0SS/- ,nd directing the Petitioner to pay the same as being illegal, irbitrary, u nco nstitutio na I and Contrary to the provisions of the lncome Tax Act, WRIT PETITION NO: 19502 OF 2022 I 196'1 and consequently set aside the Assessment Order dated 21 .03.2022 and the consequential notice of demand dated 21 .03.2022. . 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 with respect to Assessment Order daled 211312022 passed under section 147 rlw. 1448 of the lncome Tax Act, 1961 and the consequential notice of demand dated 21 .03.2022 issued to the Petitioner under section 156 of the lncome Tax Act, 1961 , pending disposal of the Writ petition. Counsel for the Petitioner: SRI L.RAVICHANDER FOR SRI N.NAVEEN KUMAR Counsel for the Respondent No.1: SRI NAMAVARAPU RAJESHWAR RAO, Asst.Sol. General Counsel for the Respondent No's. 2 to 6: SRI B.NARSIMHA SHARMA, SC for lncome Tax The Court made the following: ORDER lA NO: 1 OF 2022 THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.19502 of 2022 ORDER: (Per Hon'ble Si Justice Uljal Bhugan) Heard Mr.L.Ravichander, learned Senior Counsel for the petitioner and Mr.B.Narasimha Sarma, learned Standing Counsel for Income Tax Department for the respondents. 2. Challenge made in this writ petition is to the assessment order dated 2l .03.2022 passed by the 6th respondent under Section 147 read with Section l44B of the Income Tax Act, 1961 (briefly referred to hereinafter as 'the Act') for the assessment year 2016-2017. 3. Though learned Senior Counsel would contend that the 6th respondent had no jurisdiction to reopen the assessment, as information received pertains to assessment year 2018-i9, learned Standing Counsel, however, submits that after due enquiry and following the laid down procedure, the impugned order of assessment was passed . 4. Be that as it may, without venturing into the -\"-..- contentions raised by petitioner, we are of the view that UB,J&SN,J W.P.No.195O2 2O22 present is a fit case where petitioner may avail the provision of appeal under Section 246A of the Act. 5. As per aforesaid provision, an appeal can be preferred against the assessment order belore the jurisdictional Commissioner of Income Tax (Appeais) within a period of thirty (30) days from the date of service of assessment order. However, under Sub-Section (3) of Section 249, tlrc appellate authority may admit the appeai beyond the aforesaid limitation of thirty (30) days, if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. 6. In view of the above, we grant liberty to the petitioner to prefer appeal under Section 246A of the Act and if such appeai is preferred within a period of three (3) weeks from today, the same shall be considered by the appellate authority on merit. A11 contentions are kept open. 7. Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs. 2 UB,J&SN,J W.P.No.19502 2022 As a sequel, miscellaneous applications pending' if any, in this Writ Petition, sha1l stand closed. 3 8 / ,TRUE COPY// Sd/- K.ONESIM ASSISTANT REGISTRAR /- L:D SECTION OFFICER To, GB 1. The Secretary, National Faceless Assessment Centre, Union of lndia, Ministry of Finance, lricome Tax Department, New Delhi 2. The Additional Commissioner of Income Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 3. The Joint Commissioner of lncome Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 4. The Deputy Commissioner of lncome Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 5. The Assistant Commissioner of lncome Tax, lncome Tax Department, National Faceless Assessment Centre, New Delhi 6. The Income Tax Officer, Income Tax Department, National Faceless Assessment Centre, New Delhi T One CC to SRl. L.RAVICHANDER FOR SRI N.NAVEEN KUIVAR Advocate loPUCl a. bne CC to SRl. NAIVAVARAPU RAJESHWAR RAO(ASSGI) Advocate I'OPUCI 9. bne CC to SRI B NARSIIUHA SHARI 4A(SC FOR INCOIVE TAX),Advocate loPUCl 10.Two CD Copies. 1 '1 . One Spare Copy. w HIGH COURT DATE D:1 910412022 ORDER WP.No.19502 of 2022 DISPOSING OF THE WP WITHOUT COSTS. r\"'11 .,} STAT 1[ tttt cErPi I o n, "