Krishna Kishore Seera V. The Union of India

WP/32983/2023

AI Insights

The case involves Krishna Kishore Seeral, the petitioner, challenging the legality of an assessment order and notice issued by the Income Tax Officer, Ward 8(1), under the unamended provisions of the Income Tax Act, 1961. The petitioner argued that the proceedings should have followed the amended provisions that came into effect on April 1, 2021, which mandate faceless assessments and specific procedural requirements. The court referenced a similar case, W.P.No.30153 of 2023, which had been allowed on similar grounds, leading to the decision to quash the impugned order and notice in this case as well.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 724753 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 05-12-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023, W.P.No.25903 of 2022
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; B SWAPNA REDDY
• Assessee Lawyers: P SOMA REDDY
• Keywords: Faceless assessment; Income Tax; Jurisdiction; Procedural Flaw; Writ of Mandamus
• Section: 148; 148A(d)

Judgement Text

"I [ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE I PRESENT t' THE H6NouRABLE sRr JUSIcE p.sAM KosHy I, AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI I tvRr permoN No: 32983 oF 2oz3 Between: I I Krishna Kishore Seeral S/o Satyanarayan Seera, Aged 47 yearc, 1-55t1931D-2, CMC Layout, Near pearl Village, Kondapur, Hyderabad-500084 Telangana, lndia PAN ATSPS1008H Occ; Software Engineer. .....PETITIONER i I I I 1. The Union of lndia, Ministry of Finance, Rep. by its Secretary, '166-8 North Block, New Delhi- 1 10001 . 2. lncome Tax Offic'er, Ward 8(1), 6th Floor Signature Towers, Opp ; Botanical Gardens, Kondapur Serilingampally Mandal, R.R. District, Hyderabad, Telangana - 500081 . h 3. The Principal Colnmissioner of lncome Tax-|, lncome Tax Towers, Masab Tank, Hyderabad,,Telangana - 500004. I. 4. National Faceless Assessment Centre, lncome Tax Department Ministry of Finance Govemment of lndia, New Delhi. r .....RESPONDENTS Petition Under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (i.) lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the Order passed by the Respondent No.2 dated 3OlO7l2O22 uis '148A(d) of the lncorne Tax Act, 1961 and the notice issued by the Respondent No.2 u/s. 148 of the lncome Tax Act, 1961 dated 3OlO7l2O22 as illegal, bad in law, void ab initio, being violative of the provisions of lncome Tax Act 1961 ard Articles 14,19 and 265 of the Constitution of lndia and consequently, (ii.)Set aside the Order passed by Respondent No.2uls. I I i I 4. 148A(d) and the Not 3O1O712022 calling for any consequent proce Counsel for t INCOME TAX issued u/s. 148 of the lncome Tax Act, .1961 dated /he return of income of the pelitioner for Ay. 2014 - 15 and Jding. \", lacking in jurisdiction. I Counsel for the Petitiorner : SRI P.SOMA SHEKAR REDDY Counsel for the Respdndent No.1 : SRt GADI PRAVEEN KUMAR, DEpUTy SOLICITOR GEN. OF INDIA he Respondent Nos.2 to 4 : M/s B.SWAPNA REDDY, SC FOR : I The Court made the following ORDER : i I I I -7 THE HON'BLE Szu JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.32983 of2O23 ORDER:/pcr 1lcn hle Sri Justrce P.SAtl{ KOSHY) . When the matter is taken up for hearing today, it has been informed by the panies that an identical Writ Petition i.e., W'P-No'3O153 of 2023 has already been allowed and disposed of vide order, dated 30'10'2023' 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclined to allow this Writ Petition in terms of the orderpassedinW.P.No.30l53of2023decidedon30.10.2023onsimilar terms. As a sequel, miscellaneous applications pending if any in this Writ Petition, shatt stand closed. No order as to colts. sD/- v. ASS]STANT REGIS R //TRUE COPY// 1. The Secretary' nion of lndia, Ministry of Finance' SECTION OFFICER '166-8 North Block, New J I i i To Delhi- 110001. I 2.ThelncomeTaxofficer,WardS(1),6thFloo-rSignatureTowers,Opp. Botanicat Gardeds, ronoapliislriiinGmpatty MLndal, R.R. Distr'rct' -xrOetjuaO, Telangana - 500081 ' s. The Principat Commissioneiofincome-Tax-l' lncorne Tax Towers' Masab -' i;i. FMtiabad, Telansana - 50o004' 4 The National Faceless nlUltrn\"nt Cgntre' lncome Tax Department Ministry ; gsBffi S;EBffi '.\"'lJl:r*:l,,:flt\"es J9ry\"r lsffi s3En',\"\"dgi#a;i:g3tsH'inluonfi P\"iti13$'3t3\"\"' I Two CD CoPies t cA o q t^,?-l+. o. oer d-lt-e order 4{l }olrol* 9n t'er f'co' :ow al:oa) SA I I { GJ Yt- i I I t, xw HIGH COURT DATED:0511212023 ORDER WP.No.32983 of 2023 ALLOWING THE W.P WTHOUT COSTS 10 €a pc- ( 3 23 DEI 2023 * Og -o HE SI4 14: 1 4 I * SPI'iC 1 nfi-Rhg THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA AIISHETTY W.P. No. 3O1s3 of 2o23 OR.DER:4,e. Ao n'bte Si Jttstice p-SAM I