M/s. Baba Amarnath Impex, Rep by Sri Girish Agarwal V. The Income Tax Officer, Ward 17(1), Income Tax Department, Hyderabad and The Principal Commissioner of Income Tax-2, Signature Towers, Sy No 6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad and Assessment Unit, Income Tax Department, rep by Assessment Officer, National e-Assessment Center New Delhi

WP/29892/2023

AI Insights

The case involves M/s. Baba Amarnath Impex, represented by Sri Girish Agarwal, challenging the orders issued by the Income Tax Department under sections 148 and 148A of the Income Tax Act, 1961, for the Assessment Year 2016-17. The petitioner argued that the orders were arbitrary, illegal, and violated principles of natural justice as well as various articles of the Constitution of India. The High Court's decision to allow the writ petition was influenced by a previous ruling on a similar matter, emphasizing the need for adherence to the amended procedural requirements under the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797387 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 20-10-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.28860 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: SUNDARI R PISUPATI
• Assessee Lawyers: HIMANGINI SANGHI
• Keywords: Assessment Order; Income Tax; Natural Justice; Violation of Constitution; Writ of Mandamus
• Section: 148; 14; 148A(d); 265; 199; 226

Judgement Text

"AND 1 2 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTIETH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 29892 OF 2023 Between: M/s.Baba Amarnath lmpex, Rep by Sri Girish Agarwal, 21-6-399, Simlawala Nivas, Chandra Chowk, Ghansi Bazar, Hyderabad- 500002 ...PETITIONER The lncome Tax Officer, Ward 17(1 ), lncome Tax Department, Hyderabad The Principal Commissioner of lncome Tax-2, Signature Towers, Sy No 6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad 500 084 3. Assessment Unit, lncome Tax Department, rep by Assessment Officer, National e-Assessment Center New Delhi, Room No 401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, New Delhi-l 10 003- ...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 of Mandamus or any other appropriate Writ Order or Direction declaring a the order passed b the 1st Respondent u/s 148A(d) of the lncome Tax Act 1961 dated 241O312023 bearing DIN and Notice No DIN Notice No. ITBA,/AST/F1148A12022- 2311051245523(1) for the A.Y.' 2016-17 dated 24-03-2023 and Notice under 148 of the Act vide DIN Notice No. ITBAJAST/S/148 112022-2311051266923(1) for the A.Y. 2016-17 dated 24-03-2023 as arbitrary illegal bad in law void-ab initio violative of the principles of natural .iustice apart from being violative of Articles 14,199 and 265 of the i i 13386 I .; Constitution of lndie and Sec 148A of the lncome Tax Act 1961 and ,lonsequently set aside the same. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in thr, circurnstan:es stated in the affidavit filed in r;upport of the petition, the High Court may be ple,ased please direct the responderts to stay all further proceedings, includin,S aiy recovery, pursuant to the notir:e issued by the 1st Respondent, u/r; 148,rf the lncome Tax Act, 1961, vide DIN ,,lotice No. ITBtuAST/S/148 112022-231105 1236923('l)for the A.Y. 2016-17 daled 24-03-2023, for the Assessment Year 2016-17, pending disposal of the Main Whit Petition. Counsel for the Peti ioner : SRI HIMANGINI SANGHI counserrortheResrondents:,.r?!.\"r#il::ii'rt*t#1,, The Court made the tollowing: ORDER .I'HE HON'BLE SRI .II-]STICI], P.SAM KOSHY ANT) THE HON'BLE SRI JUSTICE LAXMT NARAYANA ALISHETTY WRIT PITTITION No.29892 of 2023 ORDER:@er Hon'ble Sri Justice P.SAM KOSHY) When the matter is taken up for hearing today, it has been informed by the parties that an identical writ petition i.e., W.P.no.28860 of 2023 has already been allowed and disposed of vide order dated 13.10.2023 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclirred to allow the present writ petition also, in terms of the order passed in W.P.No.288 60 of 2023 decided on 13.10.2023 on similar tenr.rs. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/.T.KRISHNA KUMAR DEPUTY REGI$TRAR SECTION.6FFICER To, 1. The lncome Tax Officer, Ward 17(1), lncome Tax Department, Hyderabad 2. The Principal Commissioner of lncome Tax-2, Signature Towers, Sy No 6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad 500 084 3. The Assessment Officer, Assessment Unit, lncome Tax Department, National e-Assessment Center N'ew Delhi, Room No 401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, New Delhi 1 10 003 4. One CC to SRI HIMANGINI SANGHI, Advocate. [OPUC] 5. One CC to SRI SUNDARI R PISUPATI, (Sr SC for lncome Tax Dept).[OPUC] 6. Two CD Copies. (Along with a copy of the order, daled 13-10-2023, passed by this Court in W.P.No.28860 ot 20231o this order) BSK LSN 1 \"-'' //TRUE COPY// I HIGH COURT DATED:20 1012023 ORDER WP.No.298)2 of 2023 ALLOWING THE WRIT PETITION WITHOUT (:OSTS 'r P,f: s rA r€- ir ti []I 2Ml i q ) ) .'ri . \" ''l 1A I I .^ {. 4., 7a lu I THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 2aA6O of 2o23 ORI)ER: per ao n'bte Sri Ju.stice P.SATI KOSIIp Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the peLitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing for the respondents. Perused the entire record. 2. The instant petition has been Iiled challenging the Assessment Order passed by respondent No.1 under section 147 read with 144B of the Income Tax Act, 1961 (hereinafter referred to as \"the Act\") dated 11.05.2023 for the Assessment Year 2016-17 . 3. One of the contentions that the petitioner has raised in the present writ petition is that under the amended provisions of the Act which came into effect from 01.04.202 1, the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148,4. and provide an opportunit5z of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Juridictional Assessing Oflicer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ t 2 petitions decic e