Mr. Amar Dixit V. The Income Tax Officer - Ward 1, Mahbubnagar and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana and Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi

WP/33446/2023

AI Insights

The case involves Mr. Amar Dixit, a temple priest, who filed a writ petition against the Income Tax Department challenging the orders and notices issued for the Assessment Year 2015-16 under sections 148 and 148A of the Income Tax Act, 1961. The petitioner argued that these were arbitrary, illegal, and violative of natural justice and various articles of the Constitution of India. The High Court of Telangana at Hyderabad found that the issues raised were identical to those in a previously decided case (W.P.No.30153 of 2023) and thus allowed the petition in accordance with that decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 796763 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 11-12-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023, W.P.No.30753 of 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: A V A SIVA KARTIKEYA
• Keywords: Assessment Year 2015-16; Income Tax; Legal Proceedings; Natural Justice; Violation of Articles; Writ of Mandamus
• Section: 148; 148A(d); 265; 226

Judgement Text

"[ 337e ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 33u146 OF 2023 Between: Mr. Amar Dixit, S/o Mr. Venkatesh Dixit, aged 68 years, 0cc.. Temple Priest, H.No.'l- 131 , Krishna Village, Post. Krishna, Narayanpet District - 509 352' Telangana. ...PETITIONER AND 1. The lncome Tax Officer - Ward 1, Mahbubnagar, lncome Tax Office, DEO Office Road, Mahbubnagar- 509 001, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh. and Telangana, Hyderabad, Room No.922, 9th Floor, 'B' Block, l.T.Towers, '10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. 3. 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. ...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 issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring. A).the order passed by the 1 st Respondent, uis 148A(d) of the lncome Tax Act, 1961 , dated 19.04.2022, bearing DIN and Notice No\" ITBA/AST/F/148A12022-23t10427824O1(1), for the Assessment Year 2015 - 16, and b).the notice issued by the 1 st Respondent, u/s '148 of the lncome Tax Act, 1961, dated 20.04.2022, bearing DIN and Notice No.. ITBA/AST/S/148_112022- 2311042784797(1), for the Assessment Year 2015 - 16,as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and to consequently set aside the same. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 2O.O4.2O22, bearing DIN and Notice No.ITBA/AST/S/148-1 12022- 2311042784797(1), tor lhe Assessment Year 2015 - 16. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI J.V.PRASAD, (SC FOR INCOME TAX) The Court made the following: ORDER I THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HONOURABLE SRI JUSTICE N.TT'KARAMJI WRIT PETITION No.33446 of 2023 ORDER:@er Ho n'ble Sri Justice P.SAM KOSIIY) Today, when the matter is taken up for hearing, it has been informed by the parties that an identical writ petition i'e', W.P.No.30153 of 2023 has already been allowed arrd disposed of uide order dated 3O.1O.2O23. 2. In view of the fact that the identical matter has already been allowed by this Court, this Writ Petition also stands allowed in terms of the order passed in W.P.No.3O753 of 2023 decided on 30.10.2023. As a sequel, miscellaneous applications pending, if any, in this writ petition, shall stand closed. No order as to costs. SD/. K.SREERAMA MU THY ASSISTANT REGI RAR /ITRUE COPY// SECTION FFICER 1. The lncome Tax Officer - Ward 1, Mahbubnagar, lncome Tax Office, DEO Office Road, Mahbubnagar - 50S 001, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No.. 922,9th Floor,'B'Block, l.T.Towers, 10-2- 3, ACGuards, Hyderabad - 500 004, Telangana. 3. Assessment Unii, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 4. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate. IOPUCI 5. One CC to SRI J.V.PRASAD (SC FOR INCOME TAX). [OPUC] 6. Two CD Copies. BSK GJP w4- To, ,7 HIGH COURT DATED:1111212023 ORDER WP.No.33446 ot 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS 9sv 2.4 0 I JAN 2024 14: C z U * 1HE ST4 DcS PATC r| * gO I l,-l- "