Irafan Shareef, V. Assessment Unit, Income Tax Department,

WP/22544/2024

AI Insights

The case involves Irafan Shareef, the petitioner, challenging an order passed by the Income Tax Officer under section 148A(d) of the Income Tax Act, 1961, which he claimed was arbitrary, illegal, and violative of natural justice and various constitutional provisions. The petitioner sought a Writ of Mandamus to declare the order void ab initio and to set it aside. The respondents included various officials from the Income Tax Department. The legal arguments centered around the legality and procedural correctness of the assessment order for the assessment year 2020-21. The court found that the issues raised were similar to those in a previously decided case (W.P.No.13353 of 2024 and batch) and thus decided to allow the petition in accordance with that precedent.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 758069 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 20-08-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.13353 of 2024 and batch
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BOKARO SAPNA REDDY
• Assessee Lawyers: A KIRAN MANOHAR
• Keywords: Arbitrary; Assessment year 2020-21; Illegal; Income Tax; Natural Justice; Void ab initio; Writ of Mandamus
• Section: 151; 148A(d); 265; 226

Judgement Text

"[341 1] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NOt 22544 OF 2024 Between: lrafan Shareef, S/o. Hassan Shareef age. 39 Years, Add. 12-2-41614, Ushodya Colony, Mehidipatnam, Asif nagar, Hyderabad 500028 Telangana ...PETITIONER AND 1 Assessment Unit, lncome Tax. Department, National e-Assessment Centre, New Delhi, Room No. 401, 2no Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi-1 10003 2. The lncome Tax Officer, lnternational Taxation-1, Ayakar Bhavan, Hyderabad, Telangana-500001 3. The Commissioner of lncome Tax, (lT &TP), Hyderabad Ayakar Bhavan Basheerbagh Hyderabad Telangana - 500004 .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 Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 2\"d Respondent, u/s 148A(d) of the lncome Tax Act, 1961, dated 31.03.2024 bearing DIN and Notice ITBA/AST/F/148 N2O23-2411O6374O947(1) for the Assessment Year 202O-21 as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 1 a, 1 9( 1 )(g) and 265 of the constitution of India and Sec 1484 of the lncome Tax Act, 1961 , and to consequently set aside the same in the interests of lustice. I lA NO: 1 OF 2024 Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery pursuant to the order passed by the 2nd respondent under section 148A (d) of the lncome Tax Act, 1961 dated 31 - 03 - 2024 bearing DIN and Notice No ITBtuAST/F |14BN2O23-24110637 40947(1) for the assessment year 2020-21, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A. KIRAN MANOHAR Counsel for the Respondents: MS. BOKARO SAPNA REDDY (Jr. SC FOR INCOME TAx) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO Sri A.Kiran Manohar, learned counsel, appears for the petitioner and Ms.B.Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, appears for the respondents. With the consent finally heard. 3. Learned counsel for the parties fairly and jointly urge that the point involved in this case is squarely covered by order passed by this Court in W.P.No.13353 of 2024 and batch and it may be allowed in terms of tJle said order. 4 . In view of consensus arrived at, this Writ Petition is allowed in terms of order passed in W.P.No.13353 of 2024 and batch. The direction contained in the said order shall apply mutatis mutandis to this case with full force. No costs. Interiocutory applications, if any pending, shall also stand closed SD/- MOHD. ISMAIL ASSISTANT REGISTRAR ,TRUE COPY// SECTI OFFICER To, 1. Assessment Unit, lncome Tax Department, National e-Assessment Centre, New Delhi, Room No. 401, 2no Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi-1 10003 2. The lncome Tax Officer, lnternational Taxation-1, Ayakar Bhavan, Hyderabad, Telanoana-50000'l 3. The C\"ommissioner of Income Tax, (lT &TP), Hyderabad Ayakar Bhavan Basheerbagh Hyderabad Telangana - 500004 4. One CC to Sri A. Kiran lvlanohar, Advocate [OPUC] 5. One CC to Ms. Bokaro Sapna Reddy (Jr. SC for lncome Tax) [OPUC] 6. Two CD Copies TJ PSK ut- I WRIT PETITION No.22544 of 2024 ORDER (per Hon'ble SP,J) I / HIGH COURT DATED:2010812024 ORDER WP.No.22544 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS (9l'' 1lrf S l,i ,-{- 7 1 ttl 2021 D,:.ir'.. r C!(;o J ;, a il I I I I I @sd* "