Mr. Jagadish Kumar Alapati V. The Income Tax Officer, Ward 12(1), Hyderabad and The Principal Commissioner of Income Tax - '1, Hyderabad and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad

WP/25849/2022

AI Insights

The case involves Mr. Jagadish Kumar Alapati, a private school teacher, who filed a writ petition challenging the assessment order and notice issued by the Income Tax Department for the Assessment Year 2015-16. The petitioner argued that the proceedings were initiated under the unamended provisions of the Income Tax Act, 1961, which were not applicable as the amended provisions came into effect on April 1, 2021. These amendments require that notices be issued and proceedings conducted in a faceless manner. The court referenced a similar batch of writ petitions decided on September 14, 2023, where it was held that the proceedings must adhere to the amended provisions. Consequently, the court allowed the writ petition, setting aside the impugned notice and order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 820577 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-11-2023
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal case, batch of writ petitions decided on 14/09/2023
• 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 KARTIKEYA
• Keywords: Assessment Order; Faceless Proceedings; Income Tax; Jurisdictional Assessing Officer; Natural Justice; Writ of Mandamus
• Section: 148; 148A(d); 226; 151 CPC

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 25849 OF 2022 Between: Mr. Jagadish Kumar Alapati, S/o [ ilr. A-Paradesi Rao, aged 55 years, Occ ; Private School Teacher, H.No.6-92-4, Plot No.13, LIG Il Phase, HUDA Colony, Chandanagar, Hyderabad - 500 050, Telangana. ...,.PET]TIONER AND 1. The lncome Tax Officer, ard '12(1), Hyderabad, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner of lncome Tax - '1, Hyderabad, Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No..922,9th Floor, B Block, lT Towers, 10-2- 3, A.C. Guards, Hyderabad - 500 004, Telangana. .....RESPONDENTS Petition Under Article 226 of lhe 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 u/s 148A(d) of the Act, dated 25-04- 2022, vide D I N a nd notice No. ITBA/AST/F/ 1 4 8 A1 2022-23 1 1 0428457 7 8(1 ), by the 1't Respondent, for the Assessment Year 2015 - 16, and b. the notice issued by the 1\"t Respondent, u/s 148 of the lncome Tax Act, 1961, dated 25.O4.2O22, vide DIN and Notice. ITBA/AST/S/148-1/2022- 2311042846447(1), for the Assessment Yeat 2015 - .16, as a(bitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural iustice apart from being violative of Articles 14, 19(1)(g) and i I I i E i l 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice. I.A.NO:1 OF 2022 Petition Under Section 'l 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court nray be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued by the 1st Respondent, u/s 148 of the rncome Tax Act, 1961, crated 2s.o4.2o22, vide DIN and Notice. trBA/AST/s/148_1t2o22- 23t1o42846447(1), for the Assessment Year 2015 - 16, pending disposal of the above writ petition. Counsel for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents:Ms. B.SAPNA REDDY, JUNTOR SC FOR INCOME TAX The Court made the following ORDER I THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P. No.2 5849 of 2ol22 ORI)ER: 6e. ro n'bte Si Ju-sti@ p.SA,tr r(Osrrr/ Heard Mr. A.V.A. Siva Kartikeya, Iearned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing for the respondents. perused the entire record. 2. The instant petition has bcen filed challenging the Assessment Order passed by respondent No.1 under section l4gA(d) of the Income Tax Act; 1961 (hereinafter referred to as \"the Acf) dated 25.04.2022 for the Assessment Year 20 l S- 16. 3. One of the contentions rhat the petitioner has raised in the present writ petition is [hat under the amended provisions of the Act which came into effect trom 01.O4.202 l, the respondents while proceeding under Secrion r4g of the Act were required to issue notice under Section 1484 and provide an opportunity of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. Whereas, it has been contended by the petitioner that in the instanr case, reopening has been initiated by the Juridictional Assessing officer. [n respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ 2 petitions decided by this very Bench on 14 'O9 2023 vide W.P.No.259O3 of 2022 and batch to the Iimited extent' 4.lrarnedcounselfortheDepartmentwouldnotdisputeof having decided the said objection in the aforesaid batch matters' However, learned counsel submits that apart from tlre 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 courrsel for the Department W.P.No.259O3 concemed, this Bench, while d rsposing of paragraph Nos.37 & 38 which is reproduced herein under 1S of 2022 and batch had taken note of lhe same rn \"37. The preliminary objection raised b1' the petitiorer rs \"-t,\",riar\"d arra dt tt \"\"a *ait p\"titio\"\" stands allorved on this very Ji\"ai.iio\"\"f issue. Since Ge impugrred noticcs and ord.ers are ',r.,'ri\"\" \"\"\"\"t\"a on the point of jurisdiction' ue are not Incl.r rcd to ;;;Jl;;,h; ana at\"iot ihe other issucs raised l^ the ;;ini;;t which stands reserved to be raised an(l contendc(l i. an appropriate Proceedin gs. \" 38. Since the Hon'lcle Supreme Court had' in the case of / shrsh nr^t*at. supra, as a one-time measure excrcising the [)owers ;il;;l t t;i\" i42 of the constitution of tndia' permitt( d the nlt.\"\". ,. proceed under the substituted provisions' an 'l this d.\"J Jf.*irig the Petitions only on the procedural flaw th: right aonferaea on the Revenue woutd remain reserved to p'oceed i\".i-tttt ii they so want from the stage ot the order of the Stt preme Court in the case of Ashish Agarwal, supra 6. In view of the same, we are inclined to allow the present writ petition also on similar terms Accordingly\" the presen( Writ Petition stands allowed on the objection of the petitioncr that thr: proceedings have not been drawn in accordance with the ermended provision but under the unamended provision u'hich is otheru'ise 'rxx -sustainable' 3 As has been held by this Bench in the aforesaid batch matters, the right of the respondents would stand reserved as is envisaged in paragraph Nos.37 & 38 of the said batch. No order as to costs. 7 . Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/. P. PADMANABHA REDDY ASSISTANT REG //TRUE COPY// ! SECTION OFFICER To, GJP 1. The lncome Tax Officer, Ward 12(1), Hyderab-ad, Aayakar Bhavan' Opposite .' LBHadium, Basheerbagh, Hyderabad 500 004' Telangana-' z. i[\" pririiipir commissiSner of lncome Tax - 1, Hyderabad' Aayakar Bhavan' - iii St;aiffihoad, Basheerbagh, Hvderabad - 500o04' Telangana' s. i[\" priniipjt-crrier commissi6ner 6f lncome Tax, Andhra Pradesh and -' i;ffi;il Hvterabad, noo, rtro.922'gth Floor, B Block' lTTowers' 10-2- 3, A.Cl Guard-s, Hyderabad - 500 004' Telangana . , +. oie CC to Sri R.V.e.sira Kartikeva, Advocate [OPUC] ;. on; ca i; M.. a.Sapna Reddv,iuNloR sc FoR INCoME rAX [oPUC] 6. Two CD CoPies SA HIGH COURT DATED:0611112023 ORDER WP.No.25849 of 2022 ALI,OWINGTHEW.P WITHOUTCOSTS. t 1d6 STAI6 i 5 N0 l 2[23 a q c i * )ESpalCS (. r )4)-} "