Bharathi Nandam, Wo. Bhuwaneshwar Prasad N and Sridhar Konda, S/o Agaiah Konda and Satyanarayana Kodali, S/o. Kutumba Rao K and Hari Ram, S/o, Jagdish Pershad V. The Income Tax Officer, Ward 9(1) and The Principal Chief Commissioner of Income Tax AP and TS and The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi and The Income Tax Officer, Ward 8(1) and The Principal Commissioner of Income Tax - 2 and The Assistant Commissioner of Income Tax, Circle - 9(1) and The Principal Chief Commissioner of Income Tax, AP and TS

WP/9509/2023

AI Insights

The case involves multiple writ petitions filed by different petitioners challenging the orders and notices issued by the Income Tax Department under sections 148A(d) and 148 of the Income-tax Act for the assessment year 2016-17. The petitioners argued that these orders were void and illegal, citing violations of the Income-tax Act and principles of natural justice. The respondents included various officials from the Income Tax Department. The court examined the preliminary objections and the merits of each petition, referencing a previous decision in W.P.No. 1180 of 2017 and similar batch matters decided on 14.09.2023. The court's decision was based on the findings that the impugned actions did not adhere to legal standards and procedural fairness.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 821146 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-09-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.25903 of 2022 and batch
• Laws Referred To: Income-tax Act, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Faceless assessment; Income Tax; Natural Justice; Preliminary objections; Writ of Mandamus
• Section: 147; 148; 144; 148A(d); 226

Judgement Text

"I 3386 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisdiction) TUESDAY, THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETry WRIT PETITION NOS: 9509 18133 11691 0F 2023 AND 30891 0F 2022 W.P.No.9509 ot 2023 Between: Bharathi Nandam, Wo. Bhuwaneshwar Prasad N, Age 60 years, H.No.21-106/38, Vivekananda NR, P and T Colony, Gaddiannaram, Hyderabad, Telangana-500060. .,.PETITIONER AND 1. The lncome Tax Officer, Ward 9(1), lT Towers, AC Guards, Masab Tank, Hyderabad, Telangana- 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, lOth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards. Hyderabad-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 pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) of the Act, dated 25-03-2023, passed by the l\"trespondent for A.Y.2016-17 vide Document ldentification No.(DlN) ITBA/AST/F/148412022-2311051309760(1), as well as the notice issued u/s 148 of the Act, vide Document ldentification No.(DlN)ITBA/ASTlsll4B-112022-2311051458400(1), as void, illegal, and contrary to the Provisions of lncome - tax Act and contrary to the Principles of Natural Justice, and consequently set-aside/quash the same. |.A.NO:1 OF 2023 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 i stay all further proceedings pursuant to the impugned Order u,'s 148A(d) of the Act, dated 25-03-2023, passed by the 1't respondent for A.'/. 2016-17, vide Document ldentification No.(DlN) ITBA/AST/F/148412022- 2311051309760( 1). Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel for the Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX) W.P.NO: 18133 OF 2023 Betweenl Sridhar Konda, S/o Agaiah Konda, Age 52 years, 302, Anianadri Residerncy; Huda Colony, Phase - 2, Chandanagar, Hyderabad,Telangana-500050. .....PETITIONER AND 1 The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadiunr, Delhi-1 10003. The Income Tax Officer, Ward 8(1), Signature Towers, Sy. No. 6(P) of Kondapur,Opp. Botanical Gardens, Serilingampally (M), R.R. District, Hyderabad, Telangana - 500084. The Principal Commissioner of lncome Tax - 2, Signature Towers, Kondapur, Sy. No.6(P) of Kondapur, Opp. Botanical Gardens, Serilingampally(M) R.R. District, Hyderabad, Telangana - 500084. .....RESPONDENTS Petition Under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court nray be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the impugned Order dt.26.05.2023passed u/s 147r.w.s. 1448 ot the Act, vide DIN No. ITBA/AST/S/147 t2023-2411O53229810(1) by the lstrespondent for A.Y.2016-17, pursuant to the order u/s 148A(d) and notice issued u/s 148 daled 26-07 - 2022 by the JAO instead of FAO, as void, illegal, and contrary to the Provisions of lncome-tax Act and contrary to the Principles of Natural Justice. |.A.NO:1 OF 2023 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 pursuant to the impugned Order dt. 26.05.2023 passed u/s 147r.w.s. 1448 ofthe Act, vide DIN No. ITBA/AST/S 114712023-2411053229S10( 1 ), by lhe 1'r respondent lor A.Y.2016-17, pursuant to the order u/s 148A(d)and notice issued u/s 148 dated 26- 07 -2022 by the JAO instead of FAO. Counsel for the Petitioner : SRI DUNDU MANMOHAN 2 3 Counsel forthe Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX) -=-7 W.P.NO: 1'1691 OF 2023 Between: Satyanarayana Kodali, S/o. Kutumba Rao K, Age 69 years, H.No.1-4-14l1, Street No.7, Habsiguda, Hyderabad, Telangana-500007. .....PETITIONER AND 1. The Assistant Commissioner of lncome Tax, Circle - 9(1), lT Towers, AC Guards, Masab Tank, Hyderabad, Telangana- 500004. 2. The Principal Chief Commissioner of lncome Tax, AP and TS, 1Oth Floor, C-BIock, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-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 pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned Order u/s 148A(d) of the Act, daled 0710412023, passed by the 1'r respondent for A.Y. 2016-17, vide Document ldentification No.(DlN) ITBA/AST/F/148 N2O23-2411051932548 (1), as void, illegal, and contrary to the Provisions of lncome-tax Act and contrary to the Principles of Natural Justice. |.A.NO:1 OF 2023 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 pursuant to the impugned Order u/s148A(d) of the Act, dated 07 -04-2023, passed by the 1\"r respondent for A.Y. 2016-17 , vide Document ldent;fication No.(DlN) rrBA/AST/F/1 48 N2023-24t1051932548( 1 ). Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel forthe Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX) W.P.NO:30891 OF 2022 Between: Hari Ram, S/o, Jagdish Pershad, Age 67 years, Occ. Business, Fl/o.H.No.21-2-151, Charkaman, Hyderabad - 500002. .....PETITIONER AND 1. Assistant Commissioner of lncome Tax and another, Circle-8(1), Signature Towers, Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. ,....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 issue a wril, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned Order passed by the lstrespondent vide Document ld No. (DlN) ITBA COM/F/1712022-231 1043695666 (1), dt.30.06.2022, u/s 148A(d)as void, illegal and contrary to the lncome-tax Act. |.A.NO:1 OF 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 pursuant to the impugned Order passed vide Document ldentification No. (DlN) ITBA/COMlFl1712022-231 1043695666 (1), dt.30.06.2022uls 148A(d) of the Act by the 1\"t respondent. |.A.NO: 1 OF 2023 Between 1. Assistant Commissioner of lncome Tax and another, Circle-8(1), Signature Towers, Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. ....PETITIONER S/RESPONDENTS AND Hari Ram, S/o, Jagdish Pershad, Age 67 years, Occ. Business, Rl/o.H.No.21-2-151, Charkaman, Hyderabad - 500002. .....RESPONDENT/PETITIONER 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 vacate the interim order in l.A.No.1/2022 in WP.No.30891 of 2022, dated 2910712022. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel for the Respondents : SRI J.V.PRASAD (Sr. SC FOR INCOME TAX) The Court made the following COMMON ORDER t t .I'}IE }ION''iI,E SRI .'USTICL, P.SAM KOSHY AN I) TTIE HON'BLII SRT \"'USTICE I.AXN{I NAITAYANA ALISHETTY WTiTT PE1'ITION Nos.9509 I8133 11691 of2023 and 30891 of2022 c0e{vloN Ol{l)[R :(1t':. .'i,,; i',i( .';it .i:',1!(, P.S4M KOSHY,) i-lcald Mr. 4anurohan Dundu, ir.anted counsel foi the petitioner;n ali thcse 4,ri1 petitior.rs and 4r.i V.l)rasad, learrred Senior Standing Counsc'! l'or thc iesportdettt:s. IrcrttscC thc material on record. 1.. 11 l1x-s [ecn inlirr'r,rc'd tllii', onc .;f titc pre lirnirraly objections raised bv the p,,-titionr'r ltas bccn re:ctttiv'arrswered tr,v this t)ivision f]ench in W.P.No li!r() I oi- 'l.iii- ar:ri brrict' w,hich ,,..,as decrded vidc .rrtler 14.09.207-i j. in vii:t' ol'tlic ,:ir:i:isiotr t.ri'lliis Dir.'ision ll,:nch in ioe Sfolcsaid ,vrit petrtr()!ls, and sincc' thc pt'clirrrinary' objection being the s31-u!, ..nu inrpuguerl r r(ltice and th: couser.:luenti.il ordcrs stands scl ssidrriqueshed. Hc'u'cvcr-, thtr ri.,.lrt rti'thc De:partrncnt wolrid stand rcse,.'r,cd as has bcc prrrttcLcri in lhe batch n'riitters v,'hich u'ere dccided on 14.09.20?3 irr W.l).Nos.25903 oi2.022 r:nd Lratch\" 4. Accordinglv, thcsc vrlil peritions u'c ailowed. irlo oitlel'as to custs. I I 2 To SA GJP 5. As a sequel, miscellaneous applications pending ii any in these writ petitions, shall stand closed. No order as to costs. ,TRUE COPY/i :]ECTION OFFICER 1. The Assistant Commissioner of lncome Tax, Circle-8(1), Signature Towers, Sy. No. 6(P) of Kondapur, Kothaguda, Hyderabad - 500084. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. One CC to Sri Dundu Manmohan, Advocate [OPUC] 4. One CC to Sri J.V.Prasad (Sr. SC FOR INCOME TAX) IOPUC] 5. Two CD Copies k'1x- I SD/- K.SREERAMA MURTHY ASSISTANT REGISTRAR I I I t HIGH COURT DATE D: 1 910912023 COMMON ORDER WP.Nos.9509, 18133, 1 1691 3 AND 30891 0F 2022 ALLOWING THE WRIT PETITIONS WITHOUT COSTS. b $+r- /, , r