Mr. Venkata Srinivasa Meenavalli V. The Union of India

WP/8731/2022

AI Insights

The case involved a writ petition filed by Mr. Venkata Srinivasa K. Mohan against the Union of India and other income tax authorities, challenging a notice issued under section 142(1) of the Income Tax Act for the assessment year 2014-15. The petitioner argued that the notice was time-barred and violated sections 143 and 153 of the Income Tax Act, as well as due process of law. The petition was heard by the High Court of Telangana, where the petitioner, represented by counsel Mr. K. Sathakarn, decided to withdraw the petition due to subsequent developments, with the option to refile.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 676418 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 03-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; K REDDY
• Assessee Lawyers: K SATHAKARN
• Keywords: Faceless Assessment Scheme; Time barred notice; Violation of Due Process; Writ of Mandamus
• Section: 142(1); 153; 143

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF IVARCH TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 8731 OF 2022 Betwee n: It4r. Venkata Srinivasa l/leenavalli, S/o M, Krishna lr/ohan, Aged about 51 years, Occ : Business, Resident of Plot No. 1114, Road No. 58, Jubilee Hills, Hyderabad- 500033. ...PETITIONER AND I The Union of lndia, Rep by its Secretary, The Ministry of Finance, Government of lndia, lncome Tax Departments- National Faceless Assessment Centre Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. The Commissioner of lncome Tax, Faceless Scheme, LB Stadium Rd, Ayyakar Bhawan, Basheerbagh Hyderabad, Telangana -500004. The Additional Commissioner lncome Tax Officer, Faceless Scheme LB Stadium Rd, Ayyakar Bhawan, Basheerbagh Hyderabad, Telangana -500004. The Additional Commissioner lncome Tax Officer, Faceless Scheme at, Jawaharlal Nehru tt/larg, Block B, Press Enclave, Savitri Nagar' New Delhi, Delhi 1looo2 ...RESP.NDENTS 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 pass an order or direction or any other directions one in the nature of writ of Mandamus declaring the action of the Respondents in so for issuing a notice under section 142(1 ) of lncome Tax Act daled 17 .12.202'1 for the Assessment yeat 2014-15 to the assessee/petitio ne r herein for PAN No AFEBIUTBT9N under faceless assessment scheme, 2019 after a lapse of six years in violation of section 143 and 153 of income tax Act and without following due process of law as arbitrary illegal and void ab-initio and the notice is time barred and may be pleased to Pass. 2 3 4 l.A.No.1 OF 2022 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 the further actions and proceedings with respect to issuance notice under section 142(1) of lncome Tax Act daled 1712.2021 for the Assessment year 2014-15 to the assessee/petitio ne r herein for PAN No AFEBI ,47879N under facetess assessment scheme,2019 and may be pleased to pass. Counsel for the Petitioner : SRI.K.SATHAK,ARNI l,lo,l'- Counsel for the Respondentf : SRI.NAMAVARAPU RAJESHWARA RAO (CENTRAL GOVT. COUNSEL) Counsel for the Respondent Nos.2 to 4 : SRI.K.RAJI REDDY The Court made the following ORDER THE HONOURABLE SRI JUSTICE UJJAL BHIIYAN AND THE HONOURABLE DT. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION No.873 L of 2022 ORDER: (Per Hon'ble Sn Justice Ujjal Bhuyan) Heard Mr. K'sathakarni' learned counsel for the petitioner and Mr. K'Raji Reddy' learned standing counsel for respondent Nos.2 to 4' 2. Learned counsel for the petitioner seeks leave to withdraw the writ petition and file afresh in view of subsequent developments. 3. In view of above, Writ Petition is disposed of as withdrawn with liberty as prayed for' There shali be no order as to costs. 4. As a sequel, miscellaneous applications p endirlg if any in this Writ Petition, shallg@nd El-ased' .D/_M.MANJULA ASSISTANT REGISTRAR ,TRUE GOPY// SECTION OFFICER to 'r. ,n\" Secretary, Union of lndia' The Ministry-of f inance Government o \"ffi [\",T6%:#[Er=\"ii:;}E,[J:Jrrurffi i'}}t'{\",Hltif,i 2. il;'co;;lssioner of lncome Tax' Faceles's s^c Ayyakar Bhawan'';ti#;;s;*Fivderabad' Telangana -500004' f lndia, aharlal 1'10002. Lo #J.. 3. The Additional Commissioner lncome Tax Officer, Faceless Scheme LB Stadium Rd, Ayyakar Bhawan, Basheerbagh Hyderabad, Telangana -500004. 4. The Additional Commlssioner lncome Tax Officer, Faceless Scheme at, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. 5. One CC to SRI.K.SATHAKARNI, Advocate [OPUC] 6. One CC to SRI.NAMAVARAPU RAJESHWARA RAO (CENTRAL GOVT COUNSEL)IOPUC] SA g. BS Two CD Copies o;?'T:?':H s,*. k, R11i LJ.JL, AJvoc'k coeoc) I *-- I I HIGH COURT ORDER WP.No.8731 ol 2022 DISPOSING OF THE W.P. AS WTTHDRAWN/WITHOUT COSTS. I I DATED:0310312022 6'*u*,. rYie 0 "