KANTAR GDC PVT LTD V. Income Tax officer

WP/1899/2022

AI Insights

The case involves Kaniar GDC Pvt Ltd and Kantar GDC India Pvt Ltd as petitioners against various respondents including the Income Tax Officer and the Union of India. The petitioners challenged the final assessment order dated 24.05.2021 under Article 226 of the Constitution of India, claiming it was passed in violation of procedural norms and without considering their objections filed within the extended limitation period granted by the CBDT. The court found that the final assessment order was indeed passed in contravention of the prescribed procedures, leading to its setting aside and remanding the case for proper adjudication.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 692411 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 13-12-2022
• Assessment Year: misc
• Other Referred Cases: Infor India Private Limited v. Addl./Joint/Dy./Asst. Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi
• Laws Referred To: Article 226 of the Constitution of India, Section 143(3) of the Income Tax Act, 1961, Section 144C of the Income Tax Act, 1961, Section 144F of the Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K MANATA CHOUDARY; B MUKHERJEE
• Assessee Lawyers: DEEPAK CHOPRA
• Keywords: Dispute Resolution Panel; Faceless assessment; Final Assessment Order; Income Tax; Writ of Certiorari
• Section: 143(3); 144C; 144F

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) TUESDAY, THE THIRTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENry TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REODY WRIT PETITION NO:1899 oF 2022 [ 32e5 ] ...PETITIONER ...RESPONDENTS Between: KANIAR GDC PVT LTD, Kantar GDC rndia private Limited, Havino its office at orion Btock, The vascendas rr pair,, pti,i no.ii'ii;ffi;;;ii;Yt.'ffi;;i Madhapur,,Hvderabad - 5oo0o8, reransi,ii-ir;[i\"i\"riljj'ov it! liitn?,?L\".,li signatory Mr. Sairam Reddy AND 1. 4 2 f ncome Tax fficer, National Faceless Assessment Centre, Room no. 401 . 2nd Froor, E-Ramp, Jawahar L;i N;hru Sdjiu;,'irj;i:iio The Deputy Commissioner of lncome{ax, Circle 2(1), Room No. 514, sth Ftoor, Signature Towers, opposite sotJntt;ic;rdUi;,'ia\";Irpi,i, ivb\"ilo\"o_ 3. Pr. Commissioner of lncome Tax -2, 6th Floor, Signature Towers,Opposite Botanical Gardens, Kondapur, Hvatri6ab-6i.' -',\"' 5 The Dispute Resolution panel- .t,.4th Floor, A Wing, Kendriya Sadan, Koramangala, Bengaluru -560034. 'l \"\"'v' ''\"' Union of lndia, Throuoh Secretary, Ministry of Finance, North Block, New Delhi -110001. Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit treo itreiewittr, te iiln'co\"u;;;;'t\" pleased to issue WR|T OF .CERI19R4R| o, iny oiii\"r. appropriate writ, order or direction under Articre 226t221 of the constituii6n-or rnoil, th;;y ji.\"tt-i\"g tn\"t (')^I!\" lmpugned Finar Assessment order dared 24.5.2021 passed under section 143(3) read with section 144 c .and raae or ihe nci,'rry o\" set aside as void ab initio as it.has been passed in vioration oi inu-\"ir\"rt\".. issued by the OBDT extending the period of rimitation for firing objections and (b) crrnf \"try on ft,\" operation of the finar assessment ordei daied 24t5t202 '\"no .or\"]qu\"niirr proceedings and demand raised against the petitLner during the p.noln.v'.r the present writ petition c; quaJn the stay orderltetter dated 21 .12.2021 l I I I proposing adjustment of refund for earrier years against the frivorous demand create-d for the current year as a resurt of an invirid order (d) grant stay-on order/letter dated 21r12r20'1 proposing adjustment of refund roiearilei ylars against the frivolous demand creared for the current year as a resurt of an invarid order and (e) direct the DRp to adjudicate upon ihe objections titeo oy ine petitioner on merits against the draft order dt.2ol4l2o21 .bj tor such othei and further reliefs as this Honorable Court may deem fit. lA NO: 1 OF 2022 Petition under section 1sl cpc praying that in the circumstances stated in the affidavit filed in support of the petition, irre uign court may be pleased to dispense with the filing of the certifled copy of the impugned final assessment order dated 24.05.2021 bearing DtN and order No. ireAJnsrlslt+3(3)t2021_ 2211033067036(1) passed by the Respondent No.1 under section t+i15y reao with sections 144c(3) and 144F and the stay order dated 21 .12.2021 bearing DIN and Letter No. trBAlRCvlFrlTr2o2l-22/1o3r991638(r) issued by the Respondent 2 relating to the Assessment year 2017 -1g, as the same were issued to the Petitioner by the Respondent no. 1 and Respondent no. 2 respectively by way of uploading on the e-filing account of the petitioner only and no hard copy/certified copy was served on the petitioner. 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 stay on the operation of lmpugned Final Assessment Order dated 2410512021 passed under section 143(3) read with section 144c and 1448 of the Act and consequential proceedings and demand raised against the petitioner in relation thereto during the pendency of the present writ petition. lA NO: 2 OF 2022 Counsel for the Petitioner: SRI DEEPAK CHOPRA REPRESENTTNG FOR SRI G. NARENDRA CHETTY Counsel for the Respondent No.1 to 4: M/s. K. MAMATA CHOUDARY, SENIOR SC FOR INCOME TAX Counsel forthe Respondent No.S: SRt B. MUKHERJEE REPRESENTING FOR SRI GADI PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA The Court made the following: ORDER 'd I ! I I THE I{ON'BLE THE CHIEF IUSTICE U AL BHUYAN AND THE HON'BLE SRI IUSTICE C.V.BHASKAR REDDY W.P.No.1899 of 2022 ORD (1,,r rhe Ho 'bL rh t.hi4lurtu L.:n,,t ltbqr,t) Heard Mr. Dcepak Chopra, Iearned counsel for the petitioncr and Ms. I(.Nlanrata Choudary, learned Senior Standing Counsel, Income Tax Department for respondcnts No.1 to 4. We havc also he ard r {r. ll.Mukhcrjce, learned counsel representing lcarned l)epury Solicitor General of India for respondent No.5 2. By filing this petiuon under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs: A writ of certiorari or any other appropriate writ, order or direction under Articlc 226 /227 of rhe Constitution of India thereby directiog that (a) The Impugned Final Assessmcnt order dated 24.5.2021 passed under Section 143(3) read with Sections 144C and 14411 of the Act may be set aside as voay' ab initio as it has been passed in violation of the circular issued by the CIIDT extending the penod s I li I 2 o[ limitatjon tirr filing objccu,rns, 0) g.\"r',t sta1, on the ()pcrati()n ol' tlre linel asscssnrent order clarcd 24.5.2021 and conscqLrcnrill procccdtngs and drqrend raiscd againsr rhe petirr()ner during the pendencv of the presenr u,rit petitron; G) qulsh the sray orclcr/letter clatener. Ms. K. tr[amata, learncd Standing Counsel fd o[ six monrhs fiom the date of receipt of a copy of this orclcr 11. This disposcs of thc u,rit pctition. No costs As a sequel, miscellaneous petiuons, pending if any, stand closed //TRUE COPY// SDI T. SRINIVAS '=:-'^ffi5::l::: I SECTION OFFICER To, 1 2 J 4. 5. lncome Tax officer, National Faceless Assessment Centre, Room no. 401 , 2nd Floor, E-Ramp, Jawahar Lal Nehru Stadium . Delhi - 1 10003 The Deputy Commissioner of lncome-tax, Circle 2(1), Room No. 514, 5th Ftoor Signature Towers, Opposite Botanical Gardens, Kondapur, Hyderabad-84. Pr- Commissioner of ncome Tax -2, 6th Floor,Signature Towbrs,Opposite Botanical Gardens, Konda pur, Hyderabad-84 The Dispute ngaluru -560034 Resolution Panel- 1 , 4th Ftoor, A Wing, Kendriya Sadan, Koramangala, Be Union of lndia 1 10001 , Through Secretary, Ministry of Finance, North Block, New Delhi _ One CC to SRIG. NARENDRA CHETTY, Advocate [OPUC One CC to M/s. K. MAMATA CHOUDARY, SENIOR SC FOR INCOME TAX One CC to SRI GADI PRAVEE 6. 7. 8. o BN GJ Two CD Coples N KUMAR, DY. SOLICITOR GENERAL OF INDIA HIGH COURT DATED:1311212022 ORDER WP.No.1899 of 2022 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1 \"e a: o I [ 2 '-l:1 ?$n , .i ,), ., .'- .'. '),:z' tN .y 'v) "