Ashok Reddy Damera V. Ram Raji Reddy Damera and Income Tax Department, National e-Assessment Center, New Delhi and Income Tax Officer, Ward 2, Karimnagar and Principal Chief Commissioner Of Income Tax, Andhra Pradesh And Telangana

WP/3736/2024

AI Insights

The case involves a writ petition filed by Ashok Reddy Damera against the Income Tax Department officials, challenging an order related to the assessment year 2015-16. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice and various constitutional provisions. The main legal contention was that the respondents did not follow the amended procedural requirements under the Income Tax Act, 1961, which came into effect on April 1, 2021, mandating faceless proceedings and proper notice to the assessee. The court referenced a similar batch of writ petitions (WP.No.25903 of 2022 & batch) where it had previously addressed these procedural issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 814725 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 14-02-2024
• Assessment Year: misc
• Other Referred Cases: WP.No.25903 of 2022 & batch, Ashish Agoruta vs. Revenue
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI SUPAT
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Faceless Proceedings; Income Tax; Jurisdictional issue; Natural Justice; Writ of Mandamus
• Section: 147; 14; 148A; 1448; 265; 226; 19(1)(g)

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:3736 OF 2O24 [ 337e ] ...PETITIONER Between: Ashok Reddy Damera, Sio Mr. Government School Teacher, Karimnagar - 505 41 5, Telangana AND Ram Raji Reddy Darnera, aged 58 years, Occ R/o. Arnakonda Village, Choppadandi Mandal, 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 2. The lncome Tax Officer, Ward 2, Karimnagar,, lncome Tax Office, Aaykar Bhawan, Near Natraj Theatre, Karimnagar - 505 001 , Telangana. 3. The Principal Chief Commissioner Of lncome Tax, Andhra Pradesh And Telangana, Hyderabad, Room No. 922,gth Floor, B Block, l.T.Towers, 10-2- 3, ACGuards, Hyderabad - 500 004, Telangana ...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 of Mandamus or any other appropriate Writ, Order or Direction, declaring, the Order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 1961 , dated 2611212023, bearing DlN. ITBA/ASTiS/147t2023-24t1059059910(1), for the Assessrnent Year 2015 - 16' as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia and Sec. 1 48A of the lncorne Tax Act, 1961 , and 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 pleased to stay a'further proceedings, incruding any recovery, pursuant to the order passed by the 'r st Respondent, urs 147 r/w Sec. 1448 of the rncome Tax Act, 1961, dated: 26.12.2023, bearing DtN.: 'TBA/AST/Si14 tt2O23_ 24l10s9059910(1 ). Counsel for the petitioner : SRI A.V.A.SIVA KARTIKEYA Counset for the Respondents: SRt SUNDARI R plSUpATt, (Sr SC for lncome Tax Depi) The Court made the following: ORDER )7 /'^$' <;- o THE HONOURABLE SRI JUSTICE P.SAM KOSITY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.3736 0F 2024 ORDER:per Hon'bte Si Justice P.SAM KOSHfl) The instant Writ Petition has been frled by the petitioner under Article 226 of the Constitution of India seeking for the following reliel \"to r'ssue a Wit of Mandomus or ang other appropiate Wit Order or Direction declaring the Order passed bg the lst Respondent u/s 147 r/u Sec 1448 of the Income Tax Act 1961 dated 26/ 12/2023 bearing DIN ITBA/AST/S/147/202324/1o59o599jo(j) fo, the Assessment Year 2O15 16 as arbitrary illegal bad in lau_t uoid ab initio uiolotiue of the pinciples of natural justice apart from being uiolatiue of Artictes 14 1919 and 265 of tle Constitution of India and Sec 148A of the Income Tax Act 1961 and. consequently set aside the sam.e in the interests of justice\". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended provisions of the Act which carne into effect from Ol.O4.2O2l, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under ty of hearing to the Section 148A and provide an opportuni 2 PSrr,J & lvrR,J W.P.No.3736 oJ 2O24 assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. 3. Whereas, learned counsel for the petitioner contended that, in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in WP.No.25903 of 2022 &' batch, dated 14.09.2023 wherein this Court disposed of the batch of writ petitions to the limited extent. 4. On the other hand, learned Standing Counsel for the respondent-Department does not dispute that the said objection was decided in the aforesaid batch of Writ Petitions. However, he further contended that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. r 5. 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 n d 3 PSI(,J d6 JYIR,J W.P.No.3736 oJ 2024 the same at pa-ragraph Nos.37 & 38 which are reproduced herein under: ?7. fhe preliminary objection raised bg tLrc petitioner i.s sustained and all these torit petition s stands allotoed. on this uery jurisdtctional issue. Stnce the impugned_ 7otye2 and orders are getting quas Ed on the point of juri.sdictton, u)e ore not inclined to proceed. further and. deci.de the other issues raised bg tle petitioner tahich stands reserued to be raised and contended in an appropriate pro ceeding s. \" \"38. Since the Hon'ble Supreme Court luad, in tte case of Ashish Agoruta supra, as a one-time meqsure exerci-stng the potuers under Article 142 of the Constitution of India, permitted. the Reuenue to proceed. under the substituted prouisions, and thG Court a'llouing tle petitions onlg on the procedural flatu, tle right conferred on the Reuenue utould remain reserued. to proceed further if tley so want from the stage of the order of the Supreme Court in the case oj esni\"n Aganaal, supra. \" 6. In view of the sarne, we are inclined to allow the present writ petition also on similar terms. 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-Ermended provision which is otherwise not sustainable. 7. As has been held by this Bench in the aforesaid batch matters, .the rights of the parties would stand reserved as is 4 PSK,J & NTR'J W.P.No.3736 oJ 2024 envisaged at paragraPh Nos'37 & 38 of the said order passed in the batch of writ petitions' No order as to costs' Consequently, miscellaneous petitions pending' if any' sha-ll stand closed. SD/- G. ASSISTANT R SIREESHA EG TRAR //TRUE COPY// SECTION OFFICER t BSK GJP Yr-' 0 HIGH COURT DATED:14102t2O24 ORDER WP.No.3736 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS ofl lHL S14 16. (S t' J J 2 2 tlAfr nU ? a t * sparctEo \"1>(* #E I I I I I I I l "