Bharathi Nandam, Wo. Bhuwaneshwar Prasad N V. The Income Tax Officer, Ward 9(1), IT Towers, AC Guards, Masab Tank, Hyderabad and The Principal Chief Commissioner of Income Tax AP and TS, 10th Floor, C- Block, IT Towers, 10-2-3, A.C. Guards, Hyderabad and The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi

WP/14658/2023

AI Insights

The case involves Bharathi Nandam, the petitioner, challenging the legality of a notice and order issued by the Income Tax Department for the assessment year 2015-16. The petitioner argued that the notice and order were issued contrary to the provisions of the Income Tax Act and violated the principles of natural justice. The respondents included various officials from the Income Tax Department. The court's decision to allow the writ petition was based on the similarity of this case to a previously decided case, W.P.No.30153 of 2023, where the court had ruled in favor of the petitioner under similar circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797188 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 08-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Illegal; Income Tax; Natural Justice; Notice; Void; Writ of Mandamus
• Section: 148; 148A(d)

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 14658 OF 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' ...pETrroNER AND 1. The lncome Tax Officer, Ward 9(1), lTTowers, AC Guards, Masab Tank, Hyderabad, Telangana- 500004. 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. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 ,2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. ...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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the notice issued u/s 148 on dt. 11.04.2022 vide DIN no. ITBtuAST /S /148 112022- 2311042689384 (1) along with Order u/s 148A(d) dt.08.04.2022 passed by the 1st Respondent for A.Y. 2015-16, vide Document ldentification No.(DlN) ITBA/AST/F/148N2O22-2311O426584O2(1), as void, illegal, and contrary to the Provisions of lncometax Act and contrary to the Principles of Natural Justice. lA 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 notice issued uis 148 on dt. 11.04.2022 vide DIN no. ITBA /AST IS l14B 112022'2311042689384 (1)along with Order u/s 14SA(d) dl. 08.04.2022 passed by the 1st Respondent for A.Y. 2015-16, vide Document ldentification No. (DlN) ITBA/ ASTi Fl148A 12022-23 11042658402(1). Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI J.V.PRASAD, SC FOR INCOME TAX The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI VI.P. No.14658 of2o23 ORI)ER: per ffo n'ble Sn Justice P.SAM KOSHr) When the matter is taken up for hearing today, it has been informed by the pafties that an identical writ petition i.e., W.P.no.301 53 of 2023 has already been allowed and disposed of vide order dated 30.10.2023. 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclined to allow the instant writ petition also, in terms of the order passed in W.P.No.30 I 53 of 2023 decided on 30.10.2023 on similar terms 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. To PSK. SD/- MOHD. SANAULLAH ANSARI ASSlSTANLREGISTRAR //TRUE COPY// qo SECTION OFFICER 1. The lncome Tax Officer, Ward 9(1), lTTowers, AC Guards, Masab Tank, Hvderabad. Telanoana- 500004. z i6e prlncio'al ChieI Commissioner of lncome Tax AP and TS, 1Oth Floor, C- Block, l.T.'Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, National Faceless - Rsiessment Centre, Delhi, Ministry of .Finance, Room No. 4O1 , znd Floor, E- Ramo. Jawaharlal Nehru Stadium, Delhi-1 10003. 4 one'cc to sRt DUNDU MANMOHAN, Advocate [oPUc] 5. One CC to SRI J.V.PRASAD, SC FOR INCOME TAX [OPUC] 6. Two CD Copies (Along witli a copy of the order dated 30.10.2023, passed by this court in W.P.No.30153 ol 2023 to this order) GJP HIGH COURT DATED:0811112023 ORDER WP.No.14658 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS. lt r 91AT E q f, o o { s I P E D o > t^, Nt T'Iil -L ^L/ ) "