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

WP/7320/2024

AI Insights

The case involves Mr. Chilikalaraj Samala, the petitioner, challenging an order issued by the Income Tax Department under sections 147, 144, and 148 of the Income Tax Act, 1961, for the assessment year 2016-17. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice as well as various constitutional provisions. The main contention was that the respondents failed to follow the amended procedural requirements under section 148A of the Income Tax Act, which mandates a faceless assessment process and an opportunity for the assessee to be heard. The Income Tax Department, represented by Ms. Sunitha, contested the petition but did not dispute the procedural issues raised.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 798670 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 21-03-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agrawal
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNITHA PISUPATI
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Assessment Year 2016-17; Faceless Proceedings; Income Tax; Natural Justice; Writ of Mandamus
• Section: 147; 148; 144; 265; 144A; 226

Judgement Text

"I [ 337e ] tN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdictbn) THURSDAY, THE TWENTY FIRST DAY OF MARCH TWO THOUSAND AND TIrVCruTY TOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 7320 OF 2024 Between: Mr. Chilikalaraj Samala, S/o. lvlr. Chinnaiah Samala, aged 71 years, Occ: Business, No.2-4-11. Uppartekdi, Nizamabad - 503 001 , Telangana ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 2. The lncome Tax Officer, Ward 1 , Nizamabad, lncome Tax Office, 6-2-1 56/3, Subshash Nagar, Nizamabad - 503 002, Telangana 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangand, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana ...RESPONDENTS Petition under Article 226 of lhe Constitution of I nd ia 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 that the order passed by the .1st Respondent, uls 147 rlw Sec. 144 r/w Sec. 1448 of the lncome Tax Act, 1961, dated 08-02.2024, bearing DIN and Notice No.. ITBA/AST/S/14712023- 2411060651806(1) for the Assessment Year 2016 - 17. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural iustice, apart from being violative of Articles 14, 19(1 Xg) and 265 of the Constitution of lndia and Sec 1 48A of the lncome Tax Act, 1961 , and to consequently set aside the same in the interests of jus{ice. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent, uls 147 r/w Sec. 144 rlw Sec. 1448 of the Income Tax Act,'1961, dated 08.02.2024, bearing DtN and Ndtice No. |TBA/AST/S/147t2o2i- 2411060651806(1), for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition. lA NO: 1 OF 2024 Counsel for tbe Petitioner: SRI A.V.A. SIVA KARTIKEYA Counsel for the Respondents: Ms. SUNITHA, SR. COUNSEL REPRESENTING FOR M/s. SUNDARI R. PISUPAT| (Sr SC for lncome Tax Dept) The Court made the following: ORDER l i I i l I l THE HONOI'RABLE SRI WSTICE P.SAM KOSHY AI{D THE HONOI'RABLE SRI WSTICE N.TUKARAMJI WRIT PETITION No.732o oF 20.24 ORDER:/perHon,bte Sri Justice P.SAM I