Jeevraj Patel V. The Assistant Commissioner of Income Tax, Central Circle-3(2) and The Additional Commissioner of Income Tax, Central Range-3 and The Principal, Central Circle, Ayakar Bhavan and The Union of India, Represented by its Secretary to the Government Department of Revenue, Ministry of Finance

WP/10559/2023

AI Insights

The case involves a writ petition filed by Jeevraj Patel challenging an Assessment Order dated 20.03.2023 passed under Section 144 of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, Central Circle-3(2), Hyderabad. The petitioner argued that the assessment order was illegal, arbitrary, and violated principles of natural justice and various articles of the Constitution of India. The respondents included various officials from the Income Tax Department and the Union of India. The court, after hearing the arguments and reviewing the submissions, decided not to entertain the writ petition at this stage, advising the petitioner to seek redress through the appellate mechanism provided under the law.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 817070 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 30-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K MAMATA; B MUKERJEE
• Assessee Lawyers: V V RAMANA
• Keywords: Assessment Order; Income Tax; Natural Justice; Writ of Certiorari
• Section: 144; 14; 226; 21; 3004

Judgement Text

"[ 337s ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD (Speciat Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:1055I OF 2023 Between: Jeevraj Patel. S/o Late Kheta pat_el,^Aged about 72 years, Occ_ Nil No.11_15_7, J, Sri Nagar, L.B.Nagar, Hyderabad-500074. ...PETITIONER AND 1. The Assistant commissioner of rncome Tax, centrar circre-3 (2), Ayakar Bhavan, Basheerbagh, ,Hyderabad -500 004, ietingana. 2. The Additionar commissioner of rncome Tax, centrar Range -3, Hyderabad. 3 The Principal, clr, centrar circre, Ayakar Bhavan, Basheerbagh, Hyderabad - 500 004 4. The Union o-f_lndia, Represented by its Secretary to the Government Department of Revenue Ministry of Finjnce, ruew Oitni 1it OOi ...RESPONDENTS Petition under Article 226 ot lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or directi6n more particurarry one in the nature of writ of certiorari declaring that the Assessment order dated 20.03.2023 passed by the 1st Respondent for the Assessment year 2021 22 vide DIN and order No. ITBA/AST/S/ 144t2022-nt1051005135 (1) under section 144 of the lncome Tax Act, 1961 is iilegal, highhanded, disciiminatory, arbitrary, unreasonable, unjust and vrolative of principles of natural justice and Articles 14, 21 and 3004 of the constitution of rndia and consequenfly to quash the said Assessment Order dated 20.0.2023. I 1 ,/ 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 suspend the operation of the assessment order dated 2010312023 passed uls 144 of the Act and also the demand notice dt.20.03.2023 issued u/s 156 of the Act. Counsel for the Petitioner : SRI V.V.RAMANA counserf ortheRespondentsNo'1to3't};J#ffifi?r' Counsel for the Respondents No.4 : SRI B.MUKERJEE, DY. SOL GEN The Court made the following: ORDER I I THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P. No. 10559 of 2023 ORDER: per Hon'ble Sn Justice P.sAIvI KosHY) Heard Mr. V. V. Ramana, learned counsel for the petitioner; Ms. B. Sapna Reddy, learned counsel representing Ms. K. Mamata, learned Senior Standing Counsel for Income Tax Department, appearing for respondent Nos.l to 3 and learned counsel Mr. B. Mukerjee, representing learned Deputy Solicitor General of India appearing for respondent No.4. Perused the entire record. 2. The challenge in the present writ petition is to the Assessment Order dated 2O.O3.2O23 passed by respondent No. 1 for the Assessment Year 2O2l-22 uide DIN & Order No.ITBA/AST lSl 14412O22-23l 1051005135(1) under Section 144 of the Income Tax Act, 1961. 3. In the instant case, upon perusal of the records, we find that the authorities concerned have considered the docurnents and submissions given by the petitioner which touches the flactual aspect of the matter. Therefore, we are not inclined to entertain the writ petition at this juncture reserving the right of the petitioner to challenge the Assessment Order by way of an appeal in accordance with the statute. .,J 0 t // 2 4. Given the fact that the petitioner had approached this Court immediately challenging the impugned order dated 2o.o3.2023, it is ordered that the period spent by the petitioner before the High Court shall be excluded for the purpose of counting the limitation for preferring the appeal. 5. In view thereof, the Writ petition stands rejected reserving the right of the petitioner to prefer an appeal in accordance with law. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPYII To, SD/.A.V.S. PRASAD ASSTSTANTqtEG_ISTRAR 4/ SECTION OFFICER 1. One CC to SRI V.V.RAMANA, Advocate lOPUCl i. il; ac 6 sRi K MAMAiA, SeniorStanding counselfor lncom.e Tq4' [oluc] 5. il; cc i; SHi ri.rrl1urenlEe, (oeputv solicitorGeneral of lndia), High court - for the State of Telangana at Hyderabad. [OPUC] 4. Two CD Copies. BSK o\"8\"- HIGH COURT DATED:3010112024 ORDER WP.No.10559 of 2023 REJECTING THE WRIT PETITION WITHOUT COSTS $A CC TODAY {HE STAI€ ( ,i. '.7 Z o '}, -) c o 3 1 JAil 2024 * t DES pAl f, /b * "