Aruna Devi Vancha and Sri Rajendra Prasad Bansiwal and Sri Mahesh Reddy Allola and Smt. Swapna Yalala and S. Kamala B Boinwad and Sri Nagaiah Yaski V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward - 2, Karimnagar and The Income Tax Officer, Ward - 8(1), Hyderabad and The Income Tax Officer, Ward 1, Nirmal and The Income Tax Officer, Ward 1, Vikarabad

WP/8443/2024

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the notices and consequential orders issued by the Income Tax Department under Section 147 read with Section 144B of the Income Tax Act, 1961, for the assessment years 2015-16, 2018-19, and 2019-20. The petitioners argued that the notices were arbitrary, illegal, and void ab initio, as they violated provisions of the Act and were not in accordance with the procedural requirements established by the Finance Act, 2021. The respondents, representing the Income Tax Department, defended the notices and orders. The court, referencing a previous common order in W.P.No.25903 of 2022, found in favor of the petitioners, setting aside the notices and orders on procedural grounds without addressing other substantive issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 798632 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 02-04-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal vs. Revenue
• Laws Referred To: Income Tax Act, 1961, Finance Act, 2021, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI
• Assessee Lawyers: A V RAGHURAM
• Keywords: Faceless assessment; Judicial scrutiny; Procedural Law; Reassessment; Writ of Mandamus
• Section: 147; 144; 149; 151; 148A; 151A; 226

Judgement Text

"[ 3403 I HIGH COURT FOR TH€ STATEOF TELAI.IGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY,THE SECOND DAY OF APRIL TWO THOUSAND ANID TWENW FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOS:841 8. 8421.8443.8458 .8a90 ANO 85'l 10F2024 W.P.NO: 8418 OF 2021 Between: AND 2 Aruna Devi Vancha, D/o. Sri M. Veera Reddy, aged about 66 yeac, Occ Agriculture, North Avenue 29, Near Apollo Readh Fbspital' Saraswathi Nagar, Karimnagar -5o50o1' ...pETrroNER Assessment Unit, Natiorral Faceless Assessment Centre, lncome Tax Department, Miniltry of Finance, Room No. 1O1, 2nd Floor, E-Ramp, Jairaharlal Nehru Stadium, Delhi - 110 0O3. The lncome Tax Officer, Ward - 2, Myakar Bhavan, Near Natraj Theatre' Karimnagar - 505001' ...RES'oNDENTS 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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1\"t Respondent u/s. 147 r'w's 144E of the Act, d1.14tO312O24 with DIN No lTBNASTlSl147lzO23- 2411062620742(1) for{he Ay.2015-16, as arbitrary, i{legal, bad in law, void ab initio, apart from being violative of provisions of section 148 A and sectioo 149 of the Act and also contrary to the circular issued by GBDT and provisions of section 151A of the Act, and consequently set aside the order passed by 1st Respondent uls. 147 r.w.s 1448 of the Act, dt.141O3.2O24 with DIN No lTStuAST/S 114712023' 24t'1O6262O7 42(1 ) for the Ay.2O15-16 and all consequential proceedings pursuant thereto I 2 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 lo stay all. further proceedings, including an)r recovery, pursuant to the order passed by the 1\"t Respondent uls. 147 r.w.s 1448 of the Act, dl.14to3t2o24 with DIN No:lTBA\"/AST/S I 1 47 12023-241 10626207 42(1) for the Ay.201 5-1 6 W.P. NO: a421 0F 2024 Between: AtlD 1 2 Sri Rajendra Prasad Bansiwal, S/o. Sri Chunnilal, aged about 48 years, Occ. Business, MIG 110, Attapur Mushk Mahal, Hyderabad - 500048. ...PETINONER The Income Tax Officer, Ward - 8(1), Signature Towers, Opp. Botanical Gardens, Kondapur. Hyderabad - 500084. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium. Delhi -110 003- ...RES'ONOENTS Petition under Ad.icle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Courl may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s. 144 of the Act, dt.27.O2.2O24 with DIN No.ITBAIAST/S114712023- 2411061579072( 1 ) for the Ay.2O19-2o, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 1514 of the Act, and consequently set aside the order passed by 1St Respondent u/s. 147 r.w.s. 144 of the Act, dt.27 .O2.2O24 with DIN No.ITBA/AST/S114712023-2411061579072(1) for the Ay.2019-20 and all consequential proceedings pursuant thereto 3 A NO: 1 OF 2024 Petition under Sec{ion 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased {o stay all further proceedings, including any recovery, pursuant to the order passedbythelstRespondentU/s.147r.w.s.144oftheAcl,dt.27.o2.2o24wilh D I N No. I TBA/A ST lS t 1 47 t2O23 -24t 1 061 57 9O7 2( 1 ) for the Av'2O 1 I -2O w.P NO: 8443 OF 2024 Between: Sri Mahesh Reddv Allola, Aged about 44 years, 5-11-5117 H, NTR Marg' Priyadarshini Nag6r, Nirmal - 504106 ...PETITIONER AND 1 2 Assessment Unit, National Faceless Assessrnent Centre' lncome Tax o\"oirt ent. Miniitrv of Finan@, Roorn No. 401, 2nd Floor, E-Ramp' Jawaharlal Nehru Siadium, Delhi - 110 003. ih.in-.. Tax Officer, Ward 1, Nirmal, Ward 1' Nirmal-504101 ..RESPONDENTS 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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1'r Respondent u/s' 147 r'w s 1448 of the Act, dl.28lo2l2L24 with DIN No-ITBA/AST/S/14- 2023' 2411061701322(1)fortheAy.2018-'l9,asawry,illegal'badinlaw'voidabinitio apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by GEDT and provisions of section 151A of the Act, and consequently set aside the order passed by 1\"t Respondent u/s' 147r.w.S1448oftheAct,dt.28lo2l2o24withDlNNo{TBfuAST/S114712023- 2411061701322(1) for the Ay.2018-19 and all consequential proceedings pursuant thereto IA NO: 1 OF 2021 PetitionunderSectionlslCPCprayingthatk]theckcumstanc€sstatedin the affidavit filed in support of the petitiofl, the High Court may be pleased to stay all further proceedings, including any r@very, pursuanl to the order passed by 4 the 1sr Respondent u/s. 147 r.w.s 1448 of the Act, dl.28l12l2i24 with DIN No- ITBAJAST/S/1 47 t2o23-24t 1061701322(1) for the Av.201 8-1 I w.P.NO:8158OF 2O24 Between: Smt. Swapna Yalala, Wo. Sri Sreeram Reddy Yalla' aqed qbou! ^4-4- ygars' Occ. Uouie Wite, 1-2, Gollurguda, Shabad Mandal, R. R. District - 501217' ...PETITIONER AND 1. Assessment Unit, National Faceless Assessment Cenlre, lncome Tax \" ij6orrt.\"^i, t'linilt.v of Finance. Room No. 4o1 ' 2nd Floor, E-Ramp, Jariyahadat Nehru Stadium, Delhi - 1 10 003. z. itre-incohe Tax Officer, Ward - 8(1), Signature Towers, Opp' Botanical Gardens, Kondapur, Hyderabad - 500084. ...RES'ONOENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatin.the circumstances stated in the affidavit filed therewith, the High court may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1 st Respondent u/s' 147 r'w's 1448 of the Act, dt.O4.O3.2024 with DIN No'ITBtuAST/S l1'4712023- 24/fi61g74134(1)fortheAy.2015-l6,asarbitrary,illegal,badinlaw,voidab initio, apart from being violative of provisions of section l4SA and section 149 of the Act and also contrary to the circular issued by GBDT and provisions of section 1514 of the Act, and consequently set aside the order passed by 1st Respondent uls. 147 r.w.s 1448 of the Act, dl'o4 '03 '2024 with DtN No.ITBtuAST/S t147t2}23-24t1061974134(1) for the Ay.2015-16 and all consequential proceedings pursuant thereto !A NO: 1 OF 2024 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstated in the affidavit filed in support of the petition, the High court may be pleased' to stay all further proceedings, including any recovery, pursuant to the order passedbythelstRespondentu/s.147r.w.s144B-oftheAct,dt.04.03.2o24with DIN No. ITBA/AST tS t 1 47 12023-24t1O61 97 41 34( 1 ) for the Ay 20 1 5-1 6 5 W.P. NO: A19OOF m24 Between: S. Kamala B Boinwad, W/o. Sri Dafta Boinwad, aged about z16 Business, 5-5-1OB|2/8, Manikyanima Colony, Rajendranagar, R. 500030, y€afs, occ. R. District - ...PETINONER AND 1 . Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room l,&c. 4O1, 2il Floor, ERamp, Jawahadal Nehru Stadium, Delhi -1 10 003. 2. The lncome Tax Officer, Ward - 8(1), Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad - 500084. ...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 an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s. 144 r.w.s 1448 of the Act, dt.2310312024 with DIN No.ITBNAST/S114712O23- 2411O63249a29(1) for the Ay.2O19-2O, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A afld section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act, and consequently set aside the order passed by 1St Respondent uls. 147 r.w.s. 144 r.w.s 1448 of the Act, dt.23lo3l2o24 with DIN No.ITBA\"/AST/S 114712O23-2411O632a9829('l ) for the Ay.2019-20 and all consequenlial proceedings pursuant thereto lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstanc€s stated in the affi