Department Employees Mutually Aided Cooperative Credit Society Ltd V. The National Faceless Assessment Center, Income-tax Department, New Delhi, India and Income Tax Officer, Exemption Ward 1(3), Hyderabad and The Assessment Unit, Income Tax Department, Ministry of Finance, Government of India

WP/33434/2023

AI Insights

The case involves the Department Employees Mutually Aided Cooperative Credit Society Ltd, which challenged several orders and notices issued by the Income Tax Department under various sections of the Income Tax Act, 1961. The petitioner argued that these orders were void, illegal, arbitrary, and without jurisdiction, violating Article 14 of the Constitution of India. The High Court noted that an identical writ petition had been previously allowed, leading to the decision to also allow this petition based on the precedent set in W.P.No.30153 of 2023. The court found that the proceedings were not conducted in accordance with the amended provisions that mandate faceless assessments and hearings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799682 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 11-12-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023, W.P.No.25903 of 2022
• Laws Referred To: Article 226 of the Constitution of India, Section 148A(d) of the Income Tax Act, 1961, Section 148 of the Income Tax Act, 1961, Section 271(1)(c) of the Income Tax Act, 1961, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A RAMAKRISHNA REDDY; A S VASUDEVAN
• Assessee Lawyers: M NAGA DEEPAK
• Keywords: Arbitrary; Assessment Order; Faceless assessment; Illegal; Jurisdiction; Penalty order; Violate of Article 14; Void; Writ of Mandamus
• Section: 148; 271(1)(c); 151; 148A(d)

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 33434 OF 2023 Between: ]1an9p_9rt Department Employees Mutually Aided Cooperative Credit Society Ll, Office of Joint Transport Secretary, Regional Transport Authoritv, Hyderabad- Somajiguda 500082 Represented bv-its authorized sionatorv RJii thankar Rao Rasoori, S/o. R. l]ondaiah, aged about +Z nears' Ryo. Hyderabad AND ...PETlT|ONER 1. The National Faceless Assessmenl Center, lncome-tax Department, New Delhi, India 2. lncome Tax Officer, Exemption Ward 1(3), Hyderabad. 3. The Assessme_nt Unit, lncome Tax Departmeht Ministry of Finance Government of lndia ...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 in the nature of writ of mandamus declaring the order under Section 148A(d) dated 29- O3-2O22 bearing DIN and Order No. ITBA/AST/F/148A12021- 22t1O4198O228 (1), notice under Section 148 dated 2g-O3-2O22 bearing Docurnent No. (DlN) ITBA/AST/S/148_'112021 -2211041980944 (1) and the consequent assessment order dated 16-03-2023 bearing DIN No. ITBAiAST/S/14712022- 2311050817479(1), penalty order dated 30-08-2023 bearing DtN lTBNPNLlFl2Tl(1)(b)12O23-2411O55629051 and penalty order under Section 271(1) c) dated 18-09-2023 bearing IBAlPNLlFt2Tl(1)(c)t2023- 2411056220287(1) as being void, illegal, arbitrary, without jurisdiction, violate of Article 14 of the Constitution of lndia and consequently set aside the same. A O:1 F2 2 petition under Section 1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the all further aclions including collection of tax pursuant to the assessment order dated 1 6-03-2023 bearing Dt N No. trBtuAsr/si 1 4 7 I 2022-2023t 1 0508 1 7479( 1 ). lA NO: 2 OF 2023 Petition under section 1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to stay the all proceedings incruding coflection of tax pursuant to the penarty order dated 30-08-2023 bearing DrN rrBtupNLtFt2tl(1)(b)t2o23 -24r10ss62909.r and penarty order under Section 271(1)(c) ITB NPNUF 127 1 (1 )(c)t 2023- 24t 1 Os622oZBt (1 ) dated 1.8-09-2023 bearing Counsel for the Petitioner: SRI M.NAGA DEEPAK counsel for the Respondent Nos.i & 2: SRr A.RAMAKRISHNA REDDY FoR SRI A.RADHA KR|SHNA, Sr SC For tT DEPT Counsel for the Respondent No.3: SRI A.S.VASUDEVAN, SC FOR f OEFT The Court made the foflowing: ORDER ,'€ THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HONOURABLE SRI JUSTICE N.TI'KARAMJI WRIT PETITION No.33434 of2o.23 RDER: (per Hon'ble Srt Justice P.SAM KOS$y) I{eard Sri M.Naga Deepak, learned counsel for the petitioner, A.Ramakrishna Reddy, learned counsel representing Sri A.Radhakrishna, learned Standing Counsel for the Income Tax Department appearing for respondent Nos.1 and 2 and Sri A.S.Vasudevan, learned Star.rding Counsel appearing for respondent No.3. 2. Today, when the matter is taken up for hearing, it has been informed by the parties that an identical writ petition i.e., W.P.No.3Ois3 of 2023 has already been allowed and disposed of uid.e order dated 30.10.2023. 3. In view of the fact that the identical matter has already been allcrwed by this Court, this Writ petition also stands allowed in terms of the order passed in W. P. No.30 I 53 of 2023 decided on 30.1O.2023. 2 h As a sequel, miscellaneous applications pending if any in this writ petition, shail stand closed. No order as to costs. //TRUE COPY// SD/- K.SREERAMA MURTHY ASSISTANT REGISTRAR , ,lv SECTION OFFICER To PSK. GJP ?n( 1. The National Faceless Assessment Center, lncome-tax Department, New Delhi, lndia 2. Income Tax Officer, Exemption Ward 1(3), Hyderabad 3. The Assessment Unit, lncome Tax Departmeht Ministry of Finance, Govemment of lndia 4. One CC to SRI M.NAGA DEEPAK. Advocate IOPUC] 5. One CC to SRI A.RADHA KR|SHNA, Sr SC For tT DEPT [OPUC] 6. One CC to SRI A.S.VASUDEVAN, SC FOR tT DEPT tOpUCI 7. Two CD Copies il t HIGH COURT DATED:1111212023 ORDER WP.No.33434 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS. fl^q /'4: TA :HE J o 2 E 0E[ 2gZJ C) I o * tis F,a.t c'.'t t >r- t. r*' r-) THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI WSTICE LAXMI NARAYANA ALISHETTY W.P. No. 30153 of 2023 ORDER:1ze. son t)l<, 5,1JLtsfice P-SAM r