Gudi Ramnath Vijay Kumar V. The Union of India, Ministry of Finance and The Deputy Commissioner Of Income Tax Circle 9(1) and The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India

WP/29428/2024

AI Insights

The case involves multiple writ petitions filed by Gudi Ramnath Vijay Kumar, challenging the assessment and penalty orders issued by the National Faceless Assessment Centre and other income tax authorities for the Assessment Years 2015-16 and 2016-17. The petitioner argued that the orders were passed against a non-existent firm and without proper notice, as the firm had been dissolved in 2008. The respondents contended that the petitioner had been receiving communications at the registered address and had remedies available through appeals. The court found that the notices were not properly served to the petitioner's current address, leading to the decision to set aside the orders and restore the proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 803861 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 04-12-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PULIMAMIDI REDDY; GADI KUMAR; B REDDY
• Assessee Lawyers: G RAO; P SARMA
• Keywords: Assessment Order; Natural Justice; Non-existent firm; Penalty order; Writ of Certiorari
• Section: 147; 148; 144; 271(1)(c); 144B; 151 CPC

Judgement Text

"[ 3430 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 29393.25428.29447. AND 29466 oF 2024 WRIT PETITION NO: 29393 OF 2024 Between: Gudi Ramnath Vijay Kumar, S/ o. Late G. R. Sastry, Aged about 62 years, Occ.Proprietor of Sri Annapurna Chemical lndustries Partner of Erstwhile Firm M/s Sri Annapurna Chemical lndustries Office at. Plot No. 104, Road 32, Kattedan lndustrial area Shivarampallu, Rajendranagar, Ranga Reddy- 500077 ...PETITIONER AND 1 The Union of lndia. N/'linistry of Finance Rep. By its Secretary 166-8 North Block, New Delhi- 1 10001 The Deputy Commissioner Of lncome Tax Circle 9(1), lT Towers, Masab Tank, Hyderabad. Telangana 500004 The National Faceless Assessment Centre lncome Tax Department, Ministry of Finance Government of lndia New Delhi ...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 i. To lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Certiorari, quashing the impugned notice u/s 148 dated 30.03.2021and the order of the National Faceless Assessrnent Centre, New Delhi, i.e. the Respondent 1io.3, under Section 144 rcad with Sec{ion 147 and Section 1448 ol the lncome Tax Act, 1961 dated 22.03.2022 for Assessment Year 2015- 16, as being illegal and void ab initio and consequently. ii. Set aside the Order of the Respondent No. 3dated 22.03.2022 passed under Section 144 read with Section.l4T and Section. 144 B of the lncome Tax Act, 1961 for Assessment Year 20'1 5-1 6. 2 3 1,/ IA NO: 1 OF 2024 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 recovery of demand, raised by the Respondent No. 3 vide order under section 144 'ead with section.147 and section 1448 of the Income Tax Act, 1g61 dated 22-03.2022 for Assessment Year 201 5- 16, and direct the Department to not take any coercive steps for recovery of demand Counsel for the Petitioner: SRI G. SRtNIVASA RAO AND MS. p. MEGHNA SARMA FOR SRI. P SOMA SHEKAR REDDY Counsel for the Respondent No.'t: SRt PULIMAMtDt SHASHIDHAR REDDy OR SRI GADI PRAVEEN KUMAR Dy. SOL|C|TOR GEN. OF tNDIA Counsel forthe Respondent Nos.2&3: MS. B. SAPNA REDDy SC FOR INCOME TAX DEPARTMENT WRIT PETITION NO: 2942I OF 2024 ...RESPONDENTS Between: Gudi Ramnath Vijay Kumar, S/o. Late G.R. Sastry, Aged about 62 years Occ Proprietor of Sri Annapurna chemical lnoustries partnlr of Erstwhiki Firm M/i 9ri.Annapurna -Chemical tndustries Office at ptot No. .104, Road Ci, XjteOin lndustrial area Shivarampallu, Rajendranagar, Ranga Reddy Districi' ...PETITIONER AND 1 . The Union oI lndia, Ministry of Frnance Rep. By its Secretary 166-8 North Block, New Delhi- '1 10001 2. The Principal Commissioner of lncome Tax- 4. lT Towers, lvlasab Tank Hyderabad, 500004 3. The.Deputy Com_missioner of lncome Tax Circte g(1). lT Towers, Masab Tank, Hyderabad, Telangana- 500004 4. National Faceless Assessment, Centre Ir,4inistry of Finance New Delhi Petition under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High - court may be pleased to (i) lssue a writ, order or Drrection more particularly, one, in the niture of writ of certiorari, quashing the impugned order passed by Respondent No.3, under section 271(1)(c) of the tncome Tax Act, 1961 dated 24t07 2024 for Assessment Yeat 2016-17, as being illegal and void ab initio and consequently (ii) set aside the order of the Respondent No. 3daled 24tolt2oz+ passeo uno'ei section 271(1 )(c) of the rncome Tax Act, 'l 961 for Assessmen r year 2o16-17 lA NO: 1 OF 2024 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 recovery of demand, raised by the Respondent No. 3 vide order under Section 271(1)(c) of the lncome Tax Act, 1961 dated 2410712024for Assessment Year 2016-17, and direct the Department to not take any coercive steps for recovery of demand Counsel for the Petitioner: SRI G. SRINIVASA RAO AND MS. P. MEGHNA SARMA FOR SRI. P SOMA SHEKAR REDOY Counsel for the Respondent nos.1&4: SRI PULIMAMIDI SHASHIDHAR REDDY OR SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA Counsel for the Respondent Nos.2&3: MS. B. SAPNA REDDY SC FOR INCOME TAX DEPARTMENT Between: Gudi Ramnath Vijay Kumar, S/o. Late G. R. Sastry, Aged about 62 years Occ Proprietor of Sri Annapurna Chemical Industries Partner of Erstwhile Firm M/s Sri Annapurna Chemical Industries Office at. PIot No. 104, Road 32, Katedan I ndustrial area Shivarampallu, Rajendranagar, Ranga Reddy District. ...PETITIONER AND 1 The Union of lndia, tt4inistry of Finance Rep. By its Secretary'166- B North Block, New Delhi- 1 10001 The Deputy Commrssioner of lncome Tax Circle 9(1), lT Towers, Masab Tank, Hyderabad, Telangana- 50004 The National Faceless Assessment Centre, lncome Tax Department Ministry of Finance Government of lndia New Delhi ...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 may be pleased to i. lssue a Writ, Order or Direction more particulady, one, in the nature of Writ of Certiorari, quashing the impugned order u/s 148A(d) dated 20. 03.2023, the impugned notice u/s 148 dated 25.03.2023 and the Order passed by the National Faceless Assessment Centre, New Delhi, i. e. the Respondent No. 3, under Section 144 read with Section 147 and Section 144 B of the lncome Tax Act, 1961 dated 12. 01 . 2o24for Assessment Year 2016- 17 , as being illegal and void ab initio and consequently ii. Set aside the Order of the Respondent No. 3 dated 12. O1 . 2024 passed under Section \"144 read with Section. 147 and Section. 144 B of the lncome Tax Act, 1961 for Assessment 2 3 (' ) WRIT PETITION NO: 29447 OF 2024 ry Year 2016- 17 and iii. pass such or any other Orde(s) as this Hon'ble Court deems fit in the interest of justice. lA NO: 1 OF 2024 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 recovery of demand, raised by the Respondent No. 3 vide order under Section 144 tead with Section. 147 and Section 1448 of the lncome Tax Act, 1961 dated 12. 01 . 2024 for Assessment Year 2016- 1 7, and direct the Department to not take any coercive steps for recovery of demand Counsel for the Petitioner: SRI G. SRINIVASA RAO AND MS. P. MEGHNA SARMA FOR SRI. P SOMA SHEKAR REDDY Counsel for the Respondent No.1: SRI PULIMAMIDI SHASHIDHAR REDDy OR SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDtA Counsel forthe Respondent Nos.2&3: MS. B. SAPNA REDDY SC FOR INCOME TAX DEPARTMENT WRIT PETITION NO: 29466 OF 2024 Between: 9udi Ramnath Vijay Kumar, -S/o. Late G R Sastry Aged abour 62 years Occ. Proprietor of Sri Annapurna Chemical lndustnes Partner of Erstwhilb Firm M/s Sri Annapurna Chemical lndustries Office at. i 2-71 Municipal Colony Malakpet, Hyderabad, 500036, Telangana ...PETITIONER AND 1 The Union of lndia, Ministry of Finance Rep. By its Secretary 166-8 North Block, New Delhi- 1 10001 2. The Deputy Commissioner of lncome Tax Circte 9(1 ). tT Towers, Masab Tank, Hyderabad, Telangana- 500004 3. The Principal Commissioner of lncome Tax- 4, lT Towers. lvlasab Tank Hyderabad, 500004 New Delhi . .RESPONDENTS Petition under Article 226 ot the Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i. lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Certiorari, quashing the impugned Order passed by Respondent No.2, under Section 271(1)(c) of the lncome Tax Act, 1961 dated 26.09.2022 fot Assessment Year 2015-16, as being illegal and void ab initio and consequently. ii.set aside the order of the Respondent No- 2daled 26.09.2022 passed under Section 271(1 )(c) of the lncome Tax Act, .1 961 for Assessment year 201 5-1 6 ,/