Mr. Mohd Abdul Faraz, S/o Mr. M. A. Aleem, aged 34 years, Occ. Business V. Income Tax Officer, Ward 1, Nizamabad and Principal Commissioner Of Income Tax- 2, Hyderabad and Assessment Unit, Income Tax Department, National e-Assessment Centre, New Delhi

WP/5146/2024

AI Insights

The case involves Mr. Mohd Abdul Faraz, the petitioner, challenging the orders and notices issued by the Income Tax Department for the Assessment Year 2018-19. The petitioner argued that the orders were arbitrary, illegal, and void ab initio, as they were issued under the un-amended provisions of the Income Tax Act, 1961. The respondents included the Income Tax Officer, Ward 1, Nizamabad, the Principal Commissioner of Income Tax-2, Hyderabad, and the Assessment Unit, Income Tax Department, National e-Assessment Centre, New Delhi. The court's decision was based on the interpretation of the amended provisions of the Income Tax Act, which were not followed in the issuance of the contested orders and notices.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 815809 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 28-02-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Arbitrary; Assessment year 2018-19; Illegal; Income Tax; Void ab initio; Writ of Mandamus; Violative of principles of justice
• Section: 148; 148A(d); 265; 14gA

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5146 OF 2024 Between: AND 1 Mr Mohd Abdul Faraz, S/o Mr. M. A. Aleem, aged 34 years, Occ. Business, H. No. 4-1-72, Azam Road, Nizamabad - 503 001, Telangana. ..PETITIONER The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156i3, Subash Nagar, Nizamabad - 503 002, Telangana. The_ Principal Commissioner Of lncome Tax- 2, Hyderabad, l.T. Towers, 10-2-3, AC Guards, Hyderabad - 50O 004, Telangana.- Assessment Unit, Income Tax Department, National e-Assessment Centre, New _Delhi, Rogm No. 4O1, 2N Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 ..RESPONDENTS 2 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 issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring. a. the order passed by the 1st Respondent, u/s 148A(d) of the lncome Tax Act, '1961, dated O8.d4.2022, bearing DIN and Notice No. tTBtuAST/F/148N2O22- 2311042667526(1), for the Assessment Year 2018 - 19, and b. the notice issued by the 1st Respondent, u/s 148 of th€ lncome Tax Act, 1961, dated 08.04.2O22, bearing DIN and Notice No. |TBA/AST/S/148_112022- 23/1042669033(1), for the Assessment Year2018 - 19, atbitrary, illegal, bad ih law, void_a b_rnitio, violative of the principles of justice apart from being violative of Articles Constitution of lndia and Sec. .l4gA of the natu ral 1a, t9(1Xg) and 265 of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice lA NO: 1 oF 2024 Petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings, incruding any recovery, pursuant to the notice issued by the 1st Respondent, u/s 14g of the lncome Tax Act, 1961, dated 08.04.2022, bearing DIN and Notice No- rrBA/AST/S/148_1r2o22-23/1042669033(.r), for the Assessment year 2O1B _ 19, pending disposal of the above Writ petition. Counsel for the petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R.plSUpATl , Sr. SC for lncome Tax Dept The Court made the following: ORDER 7 THE HONOURABLE SRI JUSTICE P.SAM KOSIry AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.5146 OF 2o24 ORDER:(per Hon'ble Si Justice P.SAM KOSHY) Heard Mr.A.V.A.siva Kartikeya, learned counsel for the petitioner and Ms.Sundari R. Pasupati, learned Senior Standing Counsel for the Income Tax Department for respondents. Perused the material available on record. 2. The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India seeking for the following reliel \"to r3sue a Writ of Mandamus or ang oth.er appropiate Wit Order or Direction d-eclaring a tLe order passed bg the lst Respondent u/ s 1 48Ad of the Iname Tox Act 1 96 I dated O8 04 2022 beaing DIN and Notice No ITBA/AST/F/148A/202223/10426675261 _for thE Assessment Year 2O18 19 and b the notice iss-ued bg tle lst Respond.ent u/ s 148 of the Iname Tax Act 1961 d.ated O8 O4 2022 beoring DIN and- Notice lYo ITBA/AST/S/1481/202223/1042669033(1) .fo, the Assessment Year 2O18-19 arbitrary illegal bad in lana uoid ab initio uiolatiue of the principles of ratural justie aryrt from being uiolatiue oJ Articles la D(l)(g) and 265 of *e Constitrttion of India and Sec 148A of thc Iname Tax Act 1961 and arsequentlg set aside the same in the interests of justice\"._- ( 4 PSr<,J & NTR,J W.P.No.S746 of 2O24 petitioner that the proceedings have not been drawn in accordalce with the amended provision but under the un-amended provision which is otherwise not sustainable. 8. As has been held by this Bench in the aforesaid batch matters, the rights of the parties would stand reserved as is envisaged at paragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY'I ^,3,?;I*Y#[i:',Ht[ / fu/ SECTION OFF]CER To, , TE:, !:'XB rdl \"\"rTili:'J?l#. 9'. J8%\"#i- JSln'; n HYd e ra b ad' I r rowe rs' 'L[+*rtrh*,r\"',;p%Ji\"ft\"?'5#t*]n\"1\"fl -?A?ili'iixf; Ii 4. One CC to SRI A V.A SIVA KARTIKEYA' Advocate IOPUCI 5. One CC to M/s' SUNDARI R PISUPATI' Sr' SC for lncome Tax Dept [OPUC] . 6. Two CD Copies BSR xrs Hr- d.,r:l td t f, HIGH COURT DATED: 2810212024 ORDER WP.No.S146 of 2024 ALLOWING THE WRIT PETITION, WITHOUT COSTS oR 1HE }I4 Ie SPAtcHEO 0 2 npn ruZr k t1' o (J ,I * * { \"d4 w fldt( "