Mohammad Abdul Rasheed V. National Faceless E-Assessment Centre and Income Tax Department and Central Board Of Direct Taxes and Ministry of Finance, Government of India

WP/2669/2024

AI Insights

The case involves Mohammad Abdul Rasheed, the petitioner, challenging the order of the National Faceless E-Assessment Centre which determined his total income for the assessment year 2016-17 as Rs.46,83,470. The petitioner argued that the assessment was arbitrary, illegal, and violated the principles of natural justice as well as various articles of the Constitution and sections of the Income Tax Act, 1961. The main contention was that the reassessment was initiated under the unamended provisions of the Act, whereas the amended provisions, which require a notice under Section 148A and a faceless assessment, were applicable. The court referenced a previous judgment in WP No.25903 of 2022 & batch, which had similar jurisdictional issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 805068 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 02-02-2024
• Assessment Year: misc
• Other Referred Cases: WP No.25903 of 2022 & batch, dated 14.09.2023
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: THANNERU KUMAR
• Keywords: Assessment Year 2016-17; Income Tax; Jurisdiction; Natural Justice; Writ of Mandamus; Faceless E-Assessment
• Section: 147; 148; 148A; 156; 226; 144(8)

Judgement Text

"I I a /-- F Home maker, H. NO lndian D 1 . The lncome Hyderabad, T 2. The PrinciPal Hyderabad, lT 3. The Central Department of Buildings, New' 4. The National Delhi 5. The Union Of Department of pleased to issue a Direction declaring t Centre) completed Act, 1961 vide DIN the Assessment Yea IT PETIT N NO: 2669 F 2024 [ 337e ] about 53 years, Occ. - 500059, Telangana, IN THE d COURT FOR THE STATE OF TELANGANA AT HYDERABAD (special Original Jurisdiction) , THE SECOND DAY OF FEBRUARY THOUSAND AND TWENTY FOUR PRESENT URABLE SRI JUSTICE P.SAM KOSHY AND URABLE SRI JUSTICE N.TUKARAMJI I THE THE I :::;.,,,\"\" -l il. ohammad Abdul Rasheed, 2-8351N3 Saidabad, Hyde ...PETITIONER r, Ward 9 (1), lncome tax Towers, A.C. Guards na State. f Commissioner Of lncome Tax Telangana And Ap, rs, AC Guards, Masab Tank, HYderabad Of Direct Taxes, Represented By lts Chairman, ue, Ministry of Finance, Government of lndia, Secretariat less Assessment Center; lncome Tax Department, New ...RESPONDENTS cle 226 of the Constitution of lndia praying that in the the affidavit filed therewith, the High Court may be f Mandamus or any other appropriate Writ, Order' or er passed by the 3rd (National Faceless E-Assessment sessrnent UIS 147 r/w Section 144-8 of the lncome Tax Notice No. ITBA/AST/S/1 47 12023-241 105895778('t ) for Aged rabad AN l[li, ***.ented By lts secretary To rhe Govemrnent, RbGnue, Ministry of Finance, New Delhi Petition underl circumstances stateC 6-17 determining the total income of Rs.46,83,4701 as I I I I I i ,t i arbitrary, illegal, r principles of natu 265 of the Consti ( consequenfly set IiA NO: 't oF 2024 o\"JlJ,.* ,,ril,,[tf\" \" trti# t rna \".id til. \", , without jurisdiction, void-ab_initio, vjotative of the part from being violative of Articles 14, 19(i)(g) and ia and Sec. 14gA of the lncome Tax Act, 1961 , and me in the interests of justice, and pass the affidavit rirea in tl Petition under n 't 51 CpC praying that in the circumstances stated in rt of the petition, the High Court may be pleased to suspend lhe order Section 141 rtw 144 (B) dated. 28-12_2023, including any recovery, p nt to vide order U/S 156 DIN Notice No rrBA/ASr/s/156/202t 1059157816(i )for the Assessment year 2016_11 Counsel for the p r: SRI THANNERU CHAITANYA KUMAR counset ror tre neslJJ nts: SRI J.V.PRASAD (SC FOR TNCOME TAX) e i trr\" Corrt.\"a\" tf.,\" fffl*ing: ORDER ItI I 7 THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUI(ARAMJI WRIT PETITION No.2669 oF2o24 9BDEB:(per Hon'ble Sn Justice P.SAM KOSHY) The instant Writ Petition has been filed by the petitioner under Articl e 226 of the Constitution of India seeking for the following relief: \"to bsue a Wit of Mondamus or any other appropiate Wit Order or Drection declaing the order passed by the 3d respond.ent (Nationat Faceless E-Assessmenf Centre) ampleted. ttrc assessment u/ s I 47 r/ u Section 1448 of the Income Tax Act, 1961 uide DIN & Notice No.ITBA/AST/S/147/2023-24/105895778(1)'for the assessment year 2016-17 deterunining the totol income of Rs.46,83,47O/- as arbttrary itlegal bad in tau uoid-ab-initio uiolatiue of the principles of natural justice apart from bein4 uiolatiue o7 ertiit.\" 14 19(1)(9) and 265 of the Constitution of India and ansequenllA set a.side the some in the interests of justice\". 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 czune 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 I lr f-. 2 PSI(,J do MIR,J W.P.No.2669 of 2024 assessee. As per the amended provision of law' the proceedings to be drawn are also in a faceless manner' 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.Og.2023 wherein this Court disposed of the batch of writ petitions to the limited extent' 4- On the other hand, Iearned 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 also which the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for the respondent-Department is concemed, this Bench' while disposing of said batch of writ petitions, had taken note of 7 3 PSK,J & NTR,J W.P.No.2669 o! 2024 the same at paragraph Nos.37 & 3g which are reproduced herein under: ?7. fhe. preliminary objection raised by the petitioner rs susramed and all tese writ petittons-stanfiZ a owed. on .thb uery jurbdictional issie. Since the impigned :?:r:.: ::d orders are g.etttng quastad on the iii\"t o1 Junsdrcton, u)e e.re not inclined to proceed_ furtjher and. decide the other issues raised. by ine petitioiii-wnicn stands reserued to be raised ind. cintend.ed. in an app ropriate proeeding s. \" \"38. Since the Hon'ble Supreme Court had_, in the case of As.hlsh Aganaal, supra, as a one_time measure e::erasmg *re pou.ters under Article t 42 of the Constihttion of lndia, permitted tLe Reuenue to pioceed under the substituted proui,sions, and. thii Court all9ultng the petitions onlg on the procedural flau.,, the right confened on tlrc Reuenue uould. remain' reserued_ to procee-d further if theg so toant from the staqe of the o-rcler of the Supreme Court tn the case oj eini\"n Agaru.tal, supra.\" t I 6. In view of the same, we zrre 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 }l..: 4 PSI(,J & MTR,J W.P.No.2669 of 2O24 en risaged at pa-ragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. 1. The lncome Hyderabad, T 2. The Principa SD/- P. PADMANABHA REDDY ASSISTANT REGISTRAR //TRUE COPY// SE N OFFICER Officer, Ward 9 (1 ), lncome tax Towers,A.C. Guards na State | ,Ghief Commissioner Of lncome Tax Telangana And Ap, Hvderabad, lT T6urbrs, AC Guards, Masab Tank, Hyderabad ! ela To, s 3. The Mini 4. The Delhi 5. The Secretary Ministry of Fi 6. One CC to SRI 7. One CC to SRI 8. Two CD Copie BSK GJP Chairmanl lC0 stry of Finahb4 National Fdcdl ntral Board Of Direct Taxes, Department of Revenue, Government of lndia, Secretariat Buildings, New Delhi ess Assessment Center, lncome Tax Department, New e Govemment, Union Of lndia, Department of Revenue, New Delhi NNERU CHAITANYA KUMAR, Advocate PRASAD, (SC FOR INCOME TAX). [OPU IOPUC] cl I HIGH COURT DATED:02102 ORDER WP.No.2669 ALLOWING T WITHOUT CO 0r*''o 4 024 WRIT PETITION s S ,15 ttnn mzl t t o.€ 'i, o L) g$ sP I A c 14 16' S E H 1 o k { I "