Dr. Reddy's Laboratories Limited V. The Assistant Commissioner of Income Tax, Circle - 8(1) Hyderabad, Telangana and The National Faceless Assessment Centre, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi

WP/3902/2023

AI Insights

The case involves multiple writ petitions filed by M/s. Dr. Reddy's Laboratories Limited against the notices and orders issued by the Assistant Commissioner of Income Tax and the National Faceless Assessment Centre. These notices and orders were related to the reassessment of income for various assessment years under Section 148 and Section 148A(d) of the Income Tax Act, 1961. The petitioner challenged the validity of these notices and orders, seeking their quashing. The High Court's decision to allow the writ petitions was influenced by a similar case decided earlier, which addressed the preliminary objections raised by the petitioner.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797593 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 21-09-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.25903 of 2022 and batch
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: SP CHIDAMBARAM
• Keywords: Assessment Year; Faceless assessment; Income Tax; Manual Notice; Writ of Certiorari
• Section: 148; 148A(d)

Judgement Text

"[3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION Nos.: 3902 3907 3936 and 4073OF 2023 WRIT PETITION NO: 3902 OF 2023 Between: M/s. Dr. Reddy's Laboratories Limited, 8-2-337, Road No. 3, Banjara Hills, Hyderabad 500 034, PAN: AAACD7999Q Rep: by its trr'lanaging Director Mr. G V Prasad ...PETITIONER AND 1 The Assistant Commissioner of lncome Tax, Circle - 8(1) Hyderabad, Telangana - 500 084 The National Faceless Assessment Centre, 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi - 110003. ...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 CERTIORARI or any other appropriate writ, order or direction to call for the records of the 1't Respondent and to quash lmpugned manual Notice under Section 148 of the Act dated 29.07.2022 and the lntimation in DIN and Notice No ITBA/AST/M/148-112022-2311044356572(1), dated 30.07.2022 and the impugned Order passed under section '148A(d) of the lncome Tax Act, 1961 , in ITBA/COM/F/1712022-2311044298746(1) dated 25.07.2022 issued by the Respondent-1 for Assessment Year 2016-17 in PAN AAACD7S99Q. 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 grant stay of all further proceedings pursuant to the lmpugned manual Notice issued under Section 148 dated of the Act dated 29.07.2022 and the lntimation 2 letter for Notice under Section i 48 of th,: Act in DIN and Notice No ITBA/AST/S/91 12022-2311044356700(1 ), dated 30.01 .2022 and the impugned order passed under sectron 14BA(d) of the Act in lrBA/coM lFt17lio22- 23110442987 46(1 ) dated 29.07 2022 issued by the Respondent- .1 , for Assessment Yeat 2016- 17 in PAN AAACD7999Q, pending disposal of the writ Petition as otherwise the Petitioner will be put tc severe loss and hardship. Counsel for the Petitioner: SRI S.p. CHIDAMBARAM REPRESENTING FOR SRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1 : SRI J.V. pRl SAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - - - WRIT PETITION NO: 3907 0F 2023 Between: M/s Hy_derabad 500 034 PAN. AAACD7999e Rep V Prasad Dr. Reddys Laboratories Limited, 8-11-337. Road No. 3, Banjara Hills, naging Director Mr. G by its IVla ...PETITIONER AND 1 lA NO: 1 OF 2023 Petition under Section 151 cPC praying :hat in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant stay of all further proceedings pursuant ro the lmpugned manual Notice under Section 148 of the Act dated 31 .o7.2022, the tntimation letter in DIN and Notice No. ITBA/AST/M/148_1 t2}22-23t1044376363(1) dated 31.O7.2022 and the impugned Order passed under sectirn 148A(d) of the Act in The Assistant Commissioner of Income Tax, Circle - 8(1) Hyderabad, Telangana - 500 084 The National Faceless Assessment Centre, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1'10003 ...RESPONDENTS Petition under Articre 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 wRlr oF CERTIORARI or ary other appropiiate writ, ordLr or direction to call for lhe records of the 1st Rest,ondent and to quash lmpugned manual Notice under Section 148 of the Act (iated 3i.o7.2022 the lntimition Ietter in DIN and Notice No.trBA/AST/tv/i48_1 12o22-23t1044376363(1) dated 3::O7 :2022 and the impugned Order passed unrJer section 148A(d) of ihe Act in ITBtuCOM/F/1712022-23/1044370102(1) dated 31.02.2022 issued by theRespondent-'l for Assessment Year 2O15-16 n pAN. AAACD7999e. z i I I t i I I t i I I I I I j I I I I ITBA/COM/F/1712022-2311044370107(1) dated 31-O7.2022 issued by the Respondent-1 for Assessmenl Year 2015-16 in PAN. AAACD7999O, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe Ioss and hardship. Counsel for the Petitioner: SRI S.P. CHIDAMBARAM REPRESENTING FOR SRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1: SRI J.V. PRASAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - - - WRIT PETITION NO: 3936 OF 2023 Between: M/s. Dr. Reddys Laboratories Limited., 8-2-337, Road No. 3, Banjara Hills, Hyderabad 500 034 PAN. AAACD7999Q Rep. by its lttlanaging Director Mr. G V Prasad PETITIONER AND 1 The Assistant Commissioner of lncome Tax, Circle - 8('l) Hyderabad, Telangana - 500 084. The National Faceless Assessment Centre, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110003. ...RESPONOENTS 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 CERTIORARI or any other appropriate writ,.order or direction to call for the records of the '1't Respondent and to quash lmpugned manual Notice under Section 148 of the Act dated 31 .07.2022, the lntimation letter in DIN and Notice No. ITBA/AST/M/148_112022-2311044376378(1) dated 31 .07 .2022 and the impugned Order passed under section 148A(d) of the lncome Tax Act, 1961 in ITBA/COtt/|F11712022-2311044369833(1) dated 31.07.2022 issued by the Respondent-1 for Assessment Year 2014-15 in PAN. AAACD7999O. 1A 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 grant stay of all further proceedings pursuant to the lmpugned manual Notice under Section 148 of the Act dated 31 .07.2022; the lntimation letter in DIN & Notice No: ITBA/AST/M/1 48 -1 12022-231 1 04437 637 8(1 ) dated 31 .07 .2022 and the impugned Order passed under section 1 48A(d) of the lncome Tax Act, 1961 in ITBfuCOM/F11712022-2311044369833(1) dated 31 .07.2022 issued by the 2 7 i , i I I I I i I i I I I i I I I Respondent-1 for Assessment Year 2O14-15 in PAN: AAACD7999Q, pending disposal of the Writ Petition as otherwise the Potitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI S.P. CHIDAMBI,RAM REPRESENTING FOR SRI VENKATRAM REDDY MANTUR Counsel for the Respondent No.1: SRI J.V. PRI SAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: WRIT PETITION NO: 4073 OF 2023 Between AND 1 I .4i s. Dr. Reddys Laboratories Limited, 8-?_-337, Road No. 3, Banjara Hills, Hyderabad 500 034 PAN. AAACD7999Q Rep. by its Managing Director Mr. G V Prasad ...PETITIONER The Assistant Commissioner of lncome Tax, Circle - 8(1) Hyderabad, Telangana - 500 084 The National Faceless Assessment Centre, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110003 ...RESPONDENTS 2 Petition under Article 226 of the Constitution of lndia praying that in the crrcumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a WRIT OF CERTIORARI or any other appropriate writ, order or direction to call for the records of the 1\"r Respondent and to quash lmpugned manual Notice under Section 148 of the Act dated 31.072022. lntimation letter in DIN and Notice No. ITBA/AST/M/148_1t2O22-23/1044376422(1) dated 31 .O7.2022 and the impugned Order passed under section 148A(d) of the Act in ITBA/CO[//F/1712022-2311044369505(1) daterl 31.07.2022 issued by the Respondent-1 for Assessment Year 2013-14 in l)AN. AAACD7999Q. 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, tl- e High Court may be pleased to grant stay of all further proceedings pursuant to the lmpugned manual Notice under Section 148 of the Act dated 31 .O7.2022. lntimation letter in DIN and Notice No. I TBA I ASf I W 1 48 _1 I 2022-23 I 1 O 4 437 6 422(1 ) dated 3 1 . 0 7. 2022 and the impugned Order passed under section 148A(d) of the Act in ITBA/COIM/F/1712022-2311044369505(1) dated 31.07.2022 issued by the Respondent-1 for Assessment Year 2013-14 in PAN. AAACDT999Q, pending disposal of the Writ Petition as olherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI S.P. CHIOAMBARAM REPRESENTING FOR SRI VENKATRAM REDDY MANTUR Counsel forthe Respondent No.1: SRI J.V. PRASAD, SENIOR SC FOR INCOME TAX Counsel for the Respondent No.2: - - - - The Court made the following: COMMON ORDER t i THE HON'BLE SRI JUSTICE P.SAM KOSHY AND ; THE HON'BLE SRI JUSTICE LAXMI ]VARAYANA ALISHETTY WRIA PETITION Nos.39O2, 3907, 3'936 and 4073 of 2023 t t AaI4lIpN A RD EB,: ( p o t l o n' b t e .Sri ../r r s l ice P. SA M xoslry/ Hearcl Mr. Venl 16 ro ,-, o "