Kalyani Afsar All Khan V. The Union of India and The Principal Commissioner of Income Tax, Andhra Pradesh and The Commissioner of Income Tax and The Income Tax Officer(ITO), Ward-01, Kadapa

WP/3723/2024

AI Insights

In this case, Kalyani Afsar All Khan filed a writ petition under Article 226 of the Constitution of India against the Union of India and other respondents, challenging the legality of certain income tax communications (assessment order and demand notice) issued by the Income Tax Department. The petitioner argued that these communications were issued without a Document Identification Number (DIN), violating the principles of natural justice and Circular No. 19/2019 issued by the Central Board of Direct Taxes (CBDT). The respondents countered that the communications were issued before the Circular came into effect. The court examined the dates of the documents and the applicability of the Circular, ultimately rejecting the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 802002 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 09-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: G SHOWRI; VIJAY KUMAR PUNNA
• Assessee Lawyers: G V SHIVAJI
• Keywords: Assessment Order; Circular No. 19/2019; Penalty show cause notice; Writ of Mandamus; DIN (Document Identification Number)
• Section: 221(1)

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) MONDAY ,THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR THE HON’BLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 3723 OF 2024 Between: Kalyani Afsar All Khan,, S/o. Kalyani Hyder All Khan, aged 50 years R/o.D.No.13/533, Y.V Street, Kadapa, YSR Kadapa District- 516001. ...PETITIONER AND 1. The Union of India,, Represented by its Secretary, Ministry of Finance Department of Revenue, Ghaziabad, Uttar Pradesh. 2. The Principal Commissioner of Income Tax,, Andhra Pradesh, Income Tax Towers, Professor Elyas Burney Rd, AC Guards, Masab Tank, Hyderabad, Telangana 500004. 3. The Commissioner of Income Tax,, Aayakar Bhavan (PR), K.T Road, TIrupati, 4. The Income Tax Officer(ITO),, Ward-01, Income Tax Office, Kadapa ...RESPONDENTS Petition under Article 226 of the Constitution of India 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 Mandamus, declaring the impugned action of the 4th respondent in issuing 31-03-2016 and Demand Id impugned proceedings issued as on Demand Id and Rs.47,25,650/- for 2015201310012014202T 2018201340401168474T for Rs.10,000/-, Communication ID.100028812648, as illegal, arbitrary and violative of Article 14 of the Constitution of India, apart from violation’of principles of natural Justice and sheer violation of Circular No 19/2019, . dt 14.08.2019, issued by Central Board'of Direct Taxes(CBDT), consequently set aside the same. 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 grant interim suspension of the Impugned proceedings vide Demand 2015201310012014202T for Rs.47,25,650/- and Demand Id; 2018201340401168474T for Rs.10,000/-, Communication ID; 100028812648, including all .further proceedings relating there to. pending disposal of the present writ petition. Id; Counsel for the Petitioner(s):SRI. G V SHIVAJI Counsel for the Respondents: G.ARUN SHOWRI{CENTRAL GOVT. COUSEL) The Court made the following: ORDER ✓ ✓ I APHC010048042024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3473] MONDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO WRIT PETITION NO: 3723/2024 Between: ...PETITIONER Kalyani Afsar All Khan AND ...RESPONDENT(S) The Union of India and Others Counsel for the Petitioner: 1.G.V. SHIVAJI Counsel for the Respondent(S): 1.VIJAY KUMAR PUNNA 2.G.ARUN SHOWRI(CENTRAL GOVT. COUSEL) The Court made the following: ✓ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO WRIT PETITION No.3723 of 2024 ORDER: (per Hon’ble Sri Justice G. Narendar) Heard Sri G.V. Shivaji, learned counsel for the petitioner, learned Central Government Counsel appearing for respondent No.1 and Sri Vijay Kumar Punna, learned Senior Standing Counsel for / Income Tax appearing for respondent Nos.2 to 4. It is the case of the petitioner that while issuing the impugned '4 2. assessment order and penalty show-cause notice, no Document Identification Number (DIN) is assigned and that pursuant to Circular No.19 of 2019 dated 14.08.2019 issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, assigning a DIN to any communication relating to assessment, penalty etc. is mandatory and any such communication issued without a DIN is non est in law. We have perused the show-cause notice dated 23.11.2020 3. issued under Section 221(1) of the Income-tax Act, 1961. We find that DIN & Notice Number has been assigned in the stipulated 2 column. The contention that the assessment order and demand notice have not been assigned a DIN is unsustainable and requires to be rejected at the threshold, in view of the fact that the assessment order and demand notice are dated 31.03.2016 i.e. much prior to coming into force of the Circular dated 14.08.2019. 4. In that view of the matter, the instant writ petition is highly misconceived and is, accordingly, rejected. As a sequel, pending interlocutory applications, if any, shall stand closed. No order as to costs. SD/- P. VINOD KUMAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI. G V SHIVAJI Advocate [OPUC] 2. One CC to SRI. G.ARUN SHOWRI(CENTRAL GOVT. COUSEL) Advocate [OPUC] 3.THREE CD Copies 0 1 ‘H' 10 ■ I • ' ✓ If HIGH COURT DATED:09/09/2024 ORDER WP.No.3723 of 2024 WRIT PETITION IS REJECTED WITHOUT ANY COSTS "