Kumar Vyas V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward - 7(1)

WP/3565/2024

AI Insights

The case involves a writ petition filed by Kumar Vyas against the Assessment Unit, National Faceless Assessment Centre, and the Income Tax Officer, Ward - 7(1), challenging the order passed for the assessment year 2015-16. The petitioner argued that the order was arbitrary, illegal, and violated several provisions of the Income Tax Act, including sections 148A and 149, and was contrary to the CBDT circulars. The respondents did not dispute the procedural objections but highlighted other objections raised by the petitioner. The court, referencing a previous batch of writ petitions, allowed the petition on the grounds that the proceedings were not in accordance with the amended provisions of the Act, which came into effect from April 1, 2021.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799468 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2024
• Assessment Year: misc
• Other Referred Cases: Ashi.sh Agarual vs. Revenue
• Laws Referred To: Article 226 of the Constitution of India, Section 147 of the Act, Section 144 of the Act, Section 148A of the Act, Section 149 of the Act, Section 151A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V RAGHURAM
• Keywords: Amended Provisions; Faceless assessment; Income Tax; Jurisdictional issue; Writ of Mandamus
• Section: 147; 144; 149; 148A; 151A; 226

Judgement Text

"[ 337e I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3565 OF 2024 Between: 51 lgvi Kumar Vyas, S/o. Sri Dwarkaprasad Vyas, aged about 40 yearc, 15-2-642, 1 St Floor, Kishan Gunj, Hyderabad - 500012. ...PETITIONER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru St6dium, Delhi - 110 003. 2. The Jncome Tax Officer, Wa.d - 7(1), Signature Towers, Opp. Botanical Gard-ens, Kondapur, Hyderabad - 500084. ...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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent uls. 147 r.w.s 144 r.w.s. 1448 of the Act, dt. 2210112024 with DIN No. ITBtuAST/5114712O23- 2411059993133(1) for the Ay.2015-16, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section lz18A and section 149 of the Act and also contrary to the circular issued by CBDT and-provisions of section 151A of the Act, and consequently set aside the same. I IANO:1OF2 024 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings, including any recovery, pursuant to the order passed by the Pt. Respondent uis. 147 r.w.s 144 r.w.s. 1448 ot the Act, dt.22ro1r2024 with Dl N No: |TBA/ASI I g 1 4T t 2023-24 t 1 O1ggg3l 33( 1 ) for the Ay.20 i 5_ 1 6. Counsel for the petitioner : SRI A.V.RAGHU RAM Counsel for the Respondents: SRt J.V.PRASAD (Sr. SC FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSITY AND THE HONOURABLE SRI WSTICE N.TUKARAMJI WRIT PETITION No.3565 OF 2o24 ORDER:@er Flon'ble Sri Justice P.SAJUI KOSHY) The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India seeking for the following relief: 'to pass an order or direction especially one in the nature of WRIT OF MANDAMUS holding that th.e order passed by 1st Respondent u/ s 147 r.u.t.s 144 r.ut.s 1448 of the Act dated 22/ 01/ 2024 uith DIN No ITBA/ AST/ S/ 1 47/ 20232 4/ 1 059993 1 33 1 for the Ag 2O 1 S- 16 os arbitrary illegal bad in la u.t uoid ab initio apart from being uiolatiue of prouisions of section 148A and section 149 of the Act and al-so contrary to the circular issued bg CBDT and.proubions of section 151A of the Act and. ansequentlg set aside the same\". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended provisions of the Act which carne into effect from Ol.O4.2O2L, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under Section 148A and provide an opportunity of hearing to the 2 PSrr,J & fl?R,J W.P.No.356S of 2024 assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless ma_nner. 3. Whereas, learned counsel for the petitioner contended that, in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in Wp.No.259O3 of 2022 &\" batch, dated 14.O9.2O23 wherein this Court disposed of the batch of writ petitions to the limited extent. 4 On the other hand, leamed Standing Counsel for the respondent-Department does not dispute that the said objection was decided in the aforesaid batch of Writ Petitions. However, he further contended that apart from the aforesaid objection, there have 'been other various objections a.lso which the petitioner has raised in the writ petition. 5. So far as this contention of the leamed counsel for the respondent-Department is concemed, this Bench, while disposing of said batch of writ petitions, had taken note of 3 I I PSK,J & NTR,J W.P.No.3555 oJ 2O24 the same at paragraph Nos.37 & 38 which are reproduced herein under: '37. 'lte preliminary objection raised bg tlrc petitioner is sustained and all these uit petitions stand,s allouted on this uery jurisdictional issue. Since the impugned notices ond orders are gettin4 quasLrcd on the point of juri.sdiction, uE are not inclined to proceed further and decide the oth.er issues roised bg the petitioner uhich stands reserued to be raised and antended in an app ro p iate p rocee ding s. \" \"38. Sine the Hon'ble Supreme Court had, in the case of Ashi.sh Agarual, supra, as a one-time meo-sure exerci.sing the pouters under Article 142 of the Constitution of lrldia, prmitted tte Reuenue to proceed under the substituted prouisions, and this Court allouing the petitions only on the proedural Jlana, the ight conferred on the Reuenue uould remoin reserued to proceed further if theg so uant from the stage of the order of the Supreme Court in the cose of Ashish Aganaol, supra.\" 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands allowed on the objection of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the un-amended provision which is otherwise not sustainable. 7. As has been held by this Bench in the aforesaid batch matters, the rights of the parties would stand reserved as is i i l- r 4 PSI(,J 6z .i IlrR.J W.P.No.3S6S oJ 2024 envrsaged at paragraph Nos.37 & 3g of the said order passed in the batch of writ petitions. No order as to costs. Consequently, miscellaneous petitions shall stand closed. SD/-B. SARASWATHI ASSISTANT REGISTRAR pending, if arry, //TRUE COPY// To, SECTION OFF|CER 1. The Assessment Unit, National Faceless Assessment Centre, lncome Tax ^ i,\"#5ffi:?',i\"Hl.l'3',?d, 31,'d:?\".:\"i\"f ssT r'r\"I ao ;;' z;i \"iil, \"\"E:fu ;; 1 E::.,f;n:oJ:;,1ffi:3\"Yijl ;rrS[:isnature rowers, opp Botanica, i HIE EE [ 3[iLymog,o*, #E\"Sfl?_t\"3#3]ro^r topucl 5. Two CD Cooies. BSK GJP I I HIGH COURT DATED: 1 2 10212024 ORDER WP.No.3565 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS -N, v 1 5 lllAB 2024 gO 1 Y c o c t UE STA .aSsparCH (( Ie tu. C d/ "