Mr. lqbal Ahmed Khan, V. The Income Tax Officer

WP/17346/2024

AI Insights

The case involves a writ petition filed by Mr. Global Ahmed Khan against the Income Tax Officer and other respondents, challenging the jurisdiction and legality of a notice and subsequent assessment order issued under various sections of the Income Tax Act. The petitioner argued that the notice and assessment were arbitrary, illegal, and violated several provisions of the Act, including sections 148, 149, and 151A, as well as the circular issued by the CBDT. The case was heard by the High Court of Telangana, which found that the issues raised were similar to those in a previously decided case (W.P.No. 13353 of 2024 and batch) and thus decided to allow the petition in accordance with that precedent.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 752845 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 21-08-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.13353 of 2024 and batch
• Laws Referred To: Article 226 of the Constitution of India, Section 148 of the Act, Section 147 r.w.s 144C(3) of the Act, Section 148A of the Act, Section 149 of the Act, Section 151A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJHAY PUNNA
• Assessee Lawyers: A V RAM
• Keywords: Arbitrary; Assessment Order; Faceless assessment; Illegal; Income Tax; Jurisdiction; Void ab initio; Writ of Mandamus
• Section: 147; 148; 149; 148A; 144C(3); 151A

Judgement Text

"[ 3411 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 17346 OF 2024 Between: AND 1 2 It/r. lobal Ahmed Khan, S/o. Mr. Nazeer Ahmed Khan, aged about 57 years, O\"crbjtion- Private Service, 8-1-523111A, Plot No. I , Brindavan Colony, Tolichowki, Hyderabad - 500028. ...PETITIONER The lncome Tax Officer, (lnt Txn), 24-2-438, 1st Floor, GT Road, Nellore - 524001. Aiieisment Unit, National Faceless Assessment Centre, lncome Tax O\"pirtr\"nt, Ministry of Finance, Room No. 401 ' 2nd Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi - 1 10 003. ih;l;;\".e iai ofticer, Ward-30(1), Aayakar Bhavan, Dakshin 2, Gariahat Road, Kolkata - 700068. ...RES.ONDENTS 3 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 pass an order or direction, especially one in the nature of wRlT oF MANDAMUS holding that the notice dated 1410412022 issued by 3rd Respondent under section 148 of the Act (with Din and Notice No.ITBA/AST/S/148 112022' 23t1042742334(1) and the assessment order passed by Pt Respondent u/s. '147 r.w.s 144C(3) of the.Act, d1.21.05.2024 (with DIN and Order No- ITBtuAST/S/147t2O24-25t1O65023660(1) for the Ay.2015-16, as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by cBDT and provisions of section 15lA of the Act, and consequently set aside the notice under section 148 dated 14.o4.2O22 and the assessment order passed by 1st Respondent u/s. 147 r.w.s 144C(3) of the Act, I I I i dt.21 lost 2024 with Dl N and order No-ITBA/AST/Sl 1 47 12024-2sl1 065023660( 1 ) for the Ay.201 5-16 and all consequential proceedings pursuant thereto lA NO: 1 OF 2024 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, pursuant to the order passed by 1'r Respondent u/s. 147 r.w.s 144C(3) of the Act, dt.2110512024 with DIN and Order No- ITBA/AST/S/1 47 12024-251 1 065023660(1 ) for the Ay.201 5-1 6 Counsel for the Petitioner: SRl. A. V. RAGHU RAM Counsel for the Respondents: SRI VIJHAY K PUNNA (SENIOR SC FOR ITD) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No. 17346 of 2024 ORDER (per Hott'ble SP,J) Sri A.V.Raghu Ram, learned counsel, appears for the petitioner ald Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Department, appears for tJ:e respondents. With the consent finally heard. 3. Learned counsel for the parties fairiy and jointly urge that the point involved in this case is squarely covered by order passed by this Court in W.P.No.13353 of 2024 and batch and it may be allowed in terms of the said order. 4. [n view of consensus arrived at, this Writ petition is allowed in terms of order passed in W.P.No. 13353 of 2024 and batch. The direction contained in the said order shall apply mutatis mutandis to this case with full force. No costs. Irlterlocutory applications, if any pending, s!r{l aisO Stald closed. SD/. MOHD. ISMAIL ASSISTANT REGISTRAR //TRUE COPY// IL. SECTION OFFICER 1. The lncome Tax Officer, (lnt Txn), 24-2-438, 1st Floor, GT Road, Nellore - 524001 . 2. The Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, tvlinistry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 3. The lncome Tax Officer, Ward-3O(1), Aayakar Bhavan, Dakshin 2' Gariahat Road, Kolkata - 700068. 4. One CC to SRl. A. V. RAGHU RAM, Advocate [OPUC] 5. One CC to SRl. VIJHAY K PUNNA (SENIOR SC FOR ITD) [OPUCI 6. Two CD Copies BM 2 BSIt t Y I I To, I I HIGH COURT DATED:21 10812024 ORDER WP.No.17346 of 2024 ALLOWING THE WRITPETITTON WITHOUT COSTS A ) -,/ €. 1t-lE S14/( o^ o o 21ttT 2|,7t I I $ I I I @ "