Mr. Abdul Aziz Qureshi V. Assessment Unit Income Tax Department, National e-assessment Center, New Delhi and The Income Tax Officer, Ward 9(1), Hyderabad and The Principal Commissioner of Income Tax - 4, Hyderabad and The Central Board of Direct Taxes, Represented by its Chairman

WP/28860/2023

AI Insights

The case involves Mr. Abdul Aziz Qureshi, the petitioner, challenging an assessment order issued by the Income Tax Department under sections 147 and 148 of the Income Tax Act, 1961, for the assessment year 2016-17. The petitioner argued that the assessment was conducted without adhering to the amended provisions of the Act, which came into effect on April 1, 2021, requiring faceless proceedings and proper notice under Section 148A. The respondents included various authorities from the Income Tax Department and the Central Board of Direct Taxes. The court examined the procedural compliance of the assessment order and referenced a batch of similar writ petitions to arrive at its decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797448 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 13-10-2023
• Assessment Year: misc
• Other Referred Cases: 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: B SAPNA REDDY
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Order; Faceless Proceedings; Income Tax; Natural Justice; Writ of Mandamus
• Section: 147; 148; 148A; 1448; 265; 226

Judgement Text

"[3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH 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: 28860 OF 2023 Between: IVlr. Abdul Aziz Qureshi, S/o. Ivlr. I ,4ohammed [ ,,lultani Saheb, aged 55 years, Occ: Business, H.No. 18-12-418110152110, Hafez Baba Nagar Chandrayanagutta, Hyderabad 500 005, Telangana. AND ...PET|T|ONER 1. Assessment Unit lncome Tax Department, National e-assessment Center, New Delhi, Room No. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi 110 003 2. The lncome Tax Officer, Ward 9('1), Hyderabad, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. The Principal Commissioner of lncome Tax - 4, Hyderabad, Room No. 21 I , 2nd F{oor, 'A'Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 4. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, tt'linistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. ...RESPONDENTS Petition under Nlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to lt is therefore prayed that, this Hon'ble Court may be pleased to issue a Writ of [Mandamus or any other appropriate Writ, Order or Direction, declaring the Assessment Order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 1961, dated 11.05.2023, bearing DlN. ITBA/AST/S/14712023- 2411052745888(1), for the Assessment Year 201 I7, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Article s la, 1 9(1 Xg) and 265 of the Constitution of lndia amp Sec 148A of the lncome Tax Act, 1961, and consequently set a;ice tre same in the interests of justice. IA NO: 1 OF 2023 Petition under Sectron 151 CPC praying that in t re cirr;urnstlnces stated in the affidavit filed in s,upport of the petition, the High Corrt mzy re :leased to stay all further proceedinl;s, including any recovery, pursuant to the ssessment Order passed by the 1st Respondent u/s 147 rlw Sec. 1448 of rhe lnccme Tax Act, 1961, dated 11.05.2J2.3, bearing DlN. ITBA/ASrlS/141 12023- :l4l'1O52745888(1), for the Assessment vear 2016 - 17, pendino disposal of the alro,re Vrit Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. B.SAPNA REDDY, SC FOR lN,3OME TAX The Court made the following: ORDER l I i i i THE HON'BLE SRI JUSTICE P.SAM KOSHY AND TIIE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY lV.P. No. 2aa6O of 2o23 ORDER:per ff