Jh_e C.g-Operative lndustrial Estate Ltd, Balanagar (CIEL) V. The Principal Chief Commissioner of Income Tax, For the States of Telangana and A.P. and The Additional Commissioner of Income Tax, Range - II and The Income Tax Officer, Ward -2 (1), Hyderabad and The Income Tax Officer, Ward - 11 (1), Hyderabad and The Union of India, Ministry of Finance

WP/21497/2023

AI Insights

The case involves Jh_e C.g-Operative Industrial Estate Ltd., a society registered under the A.P. (Telangana Area) Co-operative Societies Act, which filed a writ petition against various income tax authorities and the Union of India. The petitioner sought a writ of mandamus to merge and transfer all records and data from an old PAN to a new PAN, claiming inaction and technical difficulties from the respondents. The court heard arguments regarding the technical issues faced by the income tax department in merging the PANs and the petitioner's concerns about the continued issuance of notices and potential coercive actions based on the old PAN.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 683408 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 23-09-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Article 14, Article 18, Article 265
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI; B MUKHARJHEE
• Assessee Lawyers: GIRIJA SHANKER SHARMA
• Keywords: Income Tax; Technical difficulties; Writ of Mandamus; PAN Merge; Software Issues
• Section: 151 CPC

Judgement Text

"[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 21497 OF 2023 Between: Jh_e C.g-Operative lndustrial Estate Ltd,, Balanagar (CIEL) A society registered under A.P..(Telang-qng-4!ea) Co-operative Societies Act, XVI oi tgSZ with th; Registration |o. t|tpfl_]22i1963, having.Registered Office at lr/tunicipat No.6-9- 26, Batanagar lndustrial Estate, Narsapur X Roads, Balanagar, Hyderabad - 500037. Telangaia, Rep. by its Chairman, Mr. Syed Badruddin, S/o. Syed Waheeduddin, aged about 70 years, resident of H. No.8-2-580/B/2, Road No. B, Banjara Hills, Hyderabad - 500034. T.S. .....PETITIONER AND 1. The Principal Chief Commissioner of Income Tax, For the States of Telangana and A.P. l.T. Towers, l ilasab Tank, Hyderabad - 500 028. 2. The Additional Commissioner of lncome Tax, Range - ll, Signature Towers, Sy. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens, Serlingampally Mandal, R.R. District, Hyderabad- 500084. 3. The lncome Tax Officer, Ward -2 (1), Hyderabad, Signature Towers, Sy. No. 6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens, Serlingampally Mandal, R.R. District, Hyderabad- 500084. 4. The lncome Tax Officer, Ward - 11 (1), Hyderabad, Signature Towers, Sy. No. 6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens, Serlingampally Mandal, R.R. District, Hyderabad- 500084. 5. The Union of lndia, Ministry of Finance, represented by the Principal Secretary to the Government of India, South Block, 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 issue a writ, order or direction, more particularly one in the nature of Writ of lVlandamus to the Respondents declaring the inaction :f the lespondents herein not considerinr) and taking action on the several repre ;enta tilns made by the Petitioner - Society from 27.06.2022 to 20.06.2023 with Rerspondents to merge 86 transfer tlre Entire Records, Data, lnformittion, Order:;, Demands, Notices, etc., pertaining to Old PAN No.AABCT4985E, into New pAN No.AALAT2367B of tre Petitioner-Society, as lllegal, trrbitrary and Violation of Article 14, 1S 86 265 of the Constitution of lndia and conserlu,:ntially direct the Respondents to merge and transfer the complete [i entire Rr:r:ords, Data, lnformation, Orders, Demands, Notices, etc., perta ning tc Crld pAN No. AABCT4985B into Nerv PAN No. AALAT2367B of the Pe titioner - Society. |.A.NO:'t OF 2023 Petition Under Section 151 CPC praying that in the circr. mstances stated in the affidavit filed in support of the petition, the High ,)ourt may :e pleased to direct the Responden.s not to take any coercive action,'s ag€ inst the petitioner- Society/Assesses, or pass and issue any final order/s n res lect r>1, all pending impugned summarily .rssessments, notices, orders, denrands etc., pertaining to Old PAN No. AABCT49858, till the disposal of the Writ lretition, in th,e interest of justice. Counsel for the Petitioner : SRI clR|JA SHANKER SHA|IMA Counsel for the Respondent Nos.1 to 4 : Ms SUNDARI Fl.plSttpATl (SR.SC FOR INCOME TAX DEPAR\"MENT) Counsel for the Respondent No.S : SRI B.MUKHARJHEE, AD /CTCA.RE FOR SRI GADI PRAVEEN I:UMAR, DEPUTY SOLICITOR GENERAT C,F II IDIA The Court made the following ORDER ,t THE HON'BLE SRI.IUSTICE P.SAM KOSHY AND THE IION'BI-E SRI JUSTICE LAXMI NARAYANA ALISI{ETTY W.P.No.21497 of 2023 ORDER (per llon'ble Sri Jastice P.SAtrt KOSHy) Heard Mr.(iirija Shankar Sharma, learned counsel for petitioner. IVls.Sundari R. Pisupati, Senior Standing Clounsel for Income 1.ax Department and Mr.B.Mukharjhee, learned counsel representing on behalf of Mr.Gadi Praveen Kumar, learned Deputy Solicitor General ol India. fbr lespondent No.-5. perused thc material on rccord. 2 -fhe present writ petition has been iired seeki.g for isslia,ce oi a wr;t oi- mandamus to rhe rcs1'ro.di:*s clirecting thenr to r.,sure thar ihe Old PAN No.AARC'I4985ts ini.o lrlew pAN No.AAL. -i2.1(r,;il ot rlre Psritioner-Socicty' and the {v16g, pra'er was tc clirecl thc respondents to transfer the complete & entire Records, Data. lnformation, Orders, Demands, Notices, ctc., lrorn the ()ld pAN No.AABC.l.49g5ll to the New PAN No.AAl_AT2l67B. j. For the lasr couple of hear.ings, it. is been submitrcd by the lear.ncd counsel lbr the Depanment that sincc therc was ctrrtain s.rltware issues and some techrical difilculties that the departmcnr rvas thc,ng, ihe grie','anc.-- trlthe pr:titiorrer could not be rcdressed. I 4. Today, wl en the matter is takcn up fbr hcaring, le rrtted <:ounsel lor the Departmerrt submits t.ha1 she has instructions to : tate that the trvo pan numbers rf the petitioner have since been nerged Further, again because of certain softrvare issue and technicirI proDlr]rr1:i the rvhole Nonetheless. ;he submits that the petitioner shall be p,)nr-. ilted to use the old data a nd the departmental authorities vrouid br: ar;c:epting the samc when fil:d data is not lreen able to bc merged with the no pr1r1 number 5. l,ean'red counsel for the pctitionel subrrits thiLt there is somc difficulty that the petitioner is finding, so lar as loggirrg in .o thc portal intervening pe riod the department has been conlir -ror- sly issuing notices to thern and tl-rerc is an apprehension of the pr:tir iorcr society that the respor rdents may take some coercive ste os 6. Be that z s it may, considering the fact that lhr: deparlmental counsel has rrade a statement that the two pun nurtrers have been merged and tlrat the petitioner would be pemitted tc r:se the old data and which thrr depaftmental authorities would ce co rs deling, we are of the consilered opinion that the substantial p,ri :vancc of the petitioner starrds redressed. I'Iowever, as i-egards thr apprehension of through the new number allotted to thcm. f low,:v:r', rluring the ,rr .7 3 the petitioner so fur as the difficulty in logging in, it is direcred that the respondents shall render all possible assistance to the petitioner in ensuring that they are able to login to the merged number. Further, the respondents would also consider the information that the petitioner would be providing frorn the old data that is available with them in the course of the fumishing of the statutory forms which the petitioner are required to file. 7 With the aforesaid direction, this Writ petition stands disposed of. No order as to costs. 8. As a sequel, miscellaneous applications pending if any in this writ petition. shall stand closed. SD/- P.Ch. NAGABHUSHAMBA ASSISTANT REGISTRAR //TRUE COPY// SECTI OFFICER To 1. 2. 3. 4. 5. 6. 7. o- The Principal Chief Commissioner of lncome Tax, For the States of Telangand and A.P. l.T. Towers, Masab Tank, Hyderabad - 500 028' The Aiditional Commissioner of lncome Tax, Range - ll, Signature Towers, Sv. No.6(P), Kondapur, Sy. No.37(P), Kothaguda, Opp. Botanical Gardens, Si:rlinoarirpallv Mandal, R.R. District, Hyderabad- 500084. in\" rri*ni\" T-ax officei, Ward -2 (1), Hyderabad, Signature Towers' Sy No' 6(P). Kondaour. Sv. No.37(P), Kothaguda, Opp. Botanical Gardens, sbriihsampdtty Mahdal, R.R. District, Hyderabad- 50-0084. ifre inio\"i. T'ax Officer, Ward - 11 (1),'Hyderabad, Signature Towers, Sy No' 6(P). Kondaour. Sv. No- 37(P), Kothaguda, Opp. Botanical Gardens, sbriinqampdtty Mahdal, R.R. District, Hvderabad- 500084. ine Fiiniibat 'Secretary, Union of lndia,- Ministry of Finance, Government of lndia, South Block, New Delhi. one bC to Sri Girija Shanker Sharma, Advocate IOPUCI One CC to Ms Sundari R Pisupati (SR.SC FOR INCOME TAX DEPARTMENT) TOPUC] One CC to Sri Gaili Prav-een Kumar, Deputy Solicitor General Of lndia (oPUC) Two CD Copies g 9. SA GJP f HIGH COURT DATED:2310912023 ORDER WP.No.21497 o12023 DISPOSING OI: THE W.P WITHOUT COSiTS. Ft\"9 //- ,/) i'/ : .. t I I I ,i: , ), v + a \": v <) ,_ t' o ffit "