Fusion-Lastek Technologies Pvt. Ltd. V. Assessment Unit, Income Tax Department, National Faceless Assessment Centre and Assistant Commissioner of Income Tax Circle-8(1), Hyderabad and Union of India, Department of Revenue, Ministry of Finance

WP/18314/2023

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Fusion-Lastek Technologies Pvt. Ltd. filed a writ petition challenging the assessment order issued by the Income Tax Department for the Assessment Year 2015-16. The petitioner argued that the assessment order was arbitrary, illegal, unjust, and without jurisdiction, violating Articles 14, 19(1)(g), and 265 of the Constitution of India. The High Court of Telangana at Hyderabad found that an identical matter had been previously decided in W.P.No.30153 of 2023, where the court had allowed the writ petition on similar grounds. Consequently, the court allowed the current writ petition in accordance with the earlier decision, without further costs or proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 692153 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 28-12-2023
• 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, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI; GADI PRAVEEN KUMAR
• Assessee Lawyers: C V NARASIMHAM
• Keywords: Assessment Order; Faceless assessment; Jurisdictional issue; Writ of Certiorari
• Section: 148; 148A; 14BA(d)

Judgement Text

"[ 337e 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH 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: 18314 OF 2023 Between: Fusion-Lastek Technologies Pvt. Ltd., Office at C-37 and 38, lndustrial Estate Sanath Nagar, Hyderabad - 500018 Rep. by its Authorised Signatory PAN. AAACFToogD ...PETlroNER AND 1 2 3 Assessment Unit, lncome Tax Department, National Faceless Assessment Centre Government of lndia, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar New Delhi - 11OO02 Assistant eommissioner of lncome Tax Circle-8(1), Hyderabad, Signature Towers, Sy. No.6(P) of Kondapur Sy. No.37(P) of Kothaguda Opp. Botanical' Gardens, Serilingampally (tv1) Hyderabad - 500084 Union of lndia, Rep. by iis Secretary, Department of Revenue, Ministry of Finance, North Block New Delhi - 1 10001 ...RESPONDENTS Petition under Article 226 of the Constltution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ Order or Direction more particularly in the nature of Writ of Certiorari quashing . the impugned Assessment Order having DIN No.ITBAiAST/St147t2O23-2411O52723766(1) dated 10-05-2023 issued bv 1St respondent for A.Y.201 5-16 pursuant to the impugned order .dated 31-7 -2022 passed u/s 14BA (d)and impugned notice dated 31-7 -2022 u/s 148 passed by 2nd respondent as being arbitrary, iltegal, unjust, without jurisdiction and violative of Articles 14, 19 (1) g and 265 of Constitution of lndia. / 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 the disputed demand of tax and interest by the impugned Assessment Order having DIN No.ITBA/ASTiS114712023-2411052723766(1) dated 10-05-2023 issued by 1st respondent for A.Y.201 5-1 6 and stay all further proceedings. Counsel for the Petitioner: SRI C.V.NARASIMHAM Counsel for the Respondent Nos.1 & 2: SRI SUNDARI R PISUPATI, SR.SC FOR INCOME TAX DEPARTMENT Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE N. TUKARAMJI PET N .18 F20 9BDEB: (Per the Hon'ble Sri lustice P. Sam Koshv) When the matter is taken up for hearing today, it has been informed by the parties that an identical Writ Petition i.e., W.P.No.30153 of 2023 has already been allowed and disposed of by this Court vide order, dated 30.10.2023. 2. In view of the fact that identical matter has already been allowed by this Court, we are inclined to allow this Writ Petition in terms of the order passed in W.P.No.30153 of 2023 decided on 30.10.2023 on similar terms. 3. Accordingly, the Writ Petition is allowed in terms of the order passed in W.P.No.30L53 of 2023 decided on 30.10.2023 on similar terms. There shall be no order as to costs. Miscellaneous Applications, if any, pending in this Writ Petition shall stand clg9gd-. SD/. T. JAYASREE ASSISTANT ST //TRUE COPY// 7. Two CD CoPies (Along with a coPY of the order, dated 30'10'2023, passed by this court SECTION OFFICER to ,. o..\"rrrent Unit, lncome Tax Department' National Faceless Assessment centre Govern.\"nt 6i'i\"iil]l'-\"''5ri'iruir'l\"n'u trlarg' Block B' Press Enclave' Siviiri Nagar New Delhi - 11ooo2 2. Assistant co*r,.t'o'n\"i oi in\"ffi\" Tax Circle-8(1) Hvderabad' Signature Towers, Sy. No.6(P) of Kondapur,sy-No 3(P)^oikothaguda Opp' Botanical . f f;i'3!i;H': 1,6'.ri:l ll[l Hs,\"lfiH3\"i 3?R%% n u e, M i n i st ry or F i n a n ce' \"' f.f ortfi eiocX New Delhi - 1 10001 4. ffi ;' b\"Ci;\"s n'l c v. ilrnnes t M HAM' Ad uo\"'t^e^[o P u cl 5. one cc to SRI sur'rciiilHEislii;Xii'.5R si FoR lNcoME rAX . BFStETtHI8of,oYEr*u.rN KUMAR, Dy solrcrroR GENERAL oF INDIA [OPUC] l PSK GJP in W.P.No.30'153 of 2023 to this order) -#\"i i HIGH COURT DATED:2811212023 ORDER WP.No.18314 ot 2023 ALLOWING THE WRIT PETITTON WITHOUT COSTS. 2 4 JAtl z02l * +- q J o o P4 C oF T * TAr{: S E H 1 s a >b)).1 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No.3O1 53 of2023 ORDER: per rfo n'ble Si Justice p.SAIrI KOSH ) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing for the respondents. perused the entire record. 2. The instant petition has been l-rled challenging the Assessment Order passed by respondent No. 1 under section 14gA(d) of the Income Tax Act, 196 1 (hereinafter referred to as \"the Act,,) dated 2S.O4.2O22 for the Assessment Year 20l8-lg. 3. One of the contentions that the petitioner has raised in the present writ petition is that under the amended provisions of the Act which came into effect from O1.O4.2O21 , the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148A and provide an opportunity of hearing to the assessee. As per the amended prdvision of law, the proceedings to be drawn are also in a faceless manner. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Juridictional Assessing Officer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ 2 petitions decided by this very Bench on 14.O9 .2023 vide W.P.No.25903 of 2022 and batch to the iimited extent. 4. l,earned counsel for the Department would not dispute of batch matters. having decided the said objection in the aforesaid However, learned counsel submits that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for the Department is concerned, this Bench, while disposing of W.P.No.259O3 of 2022 and batch had taken note of the same in paragraph Nos.37 & 38 which is reproduced herein under: \"37. 'fhe preliminary objection raised by the petitioner is sustained and all these writ petitions stalds allowed on this very jurisdictional issue. Since the impugned notices and orders are getting quashed on the point ofjurisdiction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in arr appropriate proceedings.\" 38. Since the Hon'ble Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Article 142 of the Constitution of India, permitted the Revenue to proceed under the substituted provisions, and this Court attowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so walt from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra. 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ petition stands allowed on the objcction of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the unamended provision which is otherwise not sustainable. As has been held by this Bench in the aforesaid batch matters, the right of the respondents would stand reserved as is envisaged in paragraph Nos.37 & 38 of the said batch. No order as to costs. 7 . Consequently, miscellaneous petitions pending, if any, shall stand closed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 3O.IO.2023 aqs 4 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No.3O153 of 2023 Qter the Hon'ble Si Justice P.SAM KOSHY) Dated: 3O. 10.2O23 aqs "