Posani Vijayalakshmi V. Union of India

WP/7202/2024

AI Insights

The case involves a writ petition filed by the petitioner challenging the legality of the orders and notices issued by the Income Tax Department under the un-amended provisions of the Income Tax Act, 1961. The petitioner argued that these actions were not in compliance with the amended provisions that came into effect on April 1, 2021, which require a faceless approach and an opportunity for the assessee to be heard. The respondents included various authorities from the Income Tax Department and the Ministry of Finance. The court's decision was influenced by a precedent set in a similar batch of writ petitions, where it was held that the proceedings must adhere to the amended provisions.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 736818 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 20-03-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B KEERTHI REDDY; SUNDARI R PISUPATI
• Assessee Lawyers: P SOMASHEKAR REDDY
• Keywords: Faceless assessment; Income Tax; Natural Justice; Writ of Mandamus
• Section: 148; 14; 19; 148A(d); 265

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD (Special Originat Jurisdiction) WEDNESDAY. THE TWENTIEIH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO:7202OF 2024 [ 337e ] ...PETITIONER Between: E:'xilu,;If ii!tru'#;;.,*ile.:fl I#.i1\"'Si,11tr\"135\"Hiln\"\"\",i;fl i: Telangana. SOtZte pR-N ApNpVZOSaA - AND 1. Union of lndia, Ministry of Finance Rep. by its Secretary, 166-8 North Block, New Delhi - 110 001 lncome Tax Officer, Ward 8(.1] Slglqtur.e Towers, Kondapur, Opp. Botanicat Gardens, Serilingampaly, R (. District UyaeraOi'O itiinlana _ dOOOa+ -- The Principal Commrssioner of lncome Tax-ll, lncome Tax Towers, Masab Tank, Hyderabad, Tetangana - 500 004. The National Faceless Assessment.Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi.4 ...RESPONDENTS Petition un