Mr. Venkata Surya Subrahmanya Lakshminarayana Dronamraju V. Assessment Unit, Income Tax Department, National e-Assessment center and The Income Tax Officer-Ward 14(1), Hyderabad and Principal Commissioner of Income Tax - 1, Hyderabad and Central Board of Direct Taxes, represented by its Chairman

WP/29662/2023

AI Insights

The case involves Mr. Venkata Surya Subrahmanya Lakshminarayana Dronamraju, the petitioner, challenging an assessment order issued by the Income Tax Department for the Assessment Year 2017-18. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice and various articles of the Constitution of India and sections of the Income Tax Act, 1961. The High Court noted that an identical writ petition (W.P.No.28860 of 2023) had been allowed previously, leading to the decision to allow the current petition on similar grounds without further costs.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799802 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.28860 of 2023, W.P.No.25903 of 2022
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Order; Income Tax; Natural Justice; Violation of Articles; Writ of Mandamus
• Section: 147; 148; 144B; 265; 226

Judgement Text

"[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINETE,ENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY , AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 29662 OF 2023 Between: Mr. Venkata Surya Subrahmanya Lakshminarayana Dronamraju' S19' Mr' ii.V. Ggeil\"a n'ao,igeo 50 yelrs' occ. B^usine'ss, H'No 35B, Road No' 10' Mithal Nigar, Banjara H-ills, Hyderabad - 500 034' Telangana' ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National e-Assessment center, f.re* beif,i, Rooni No. 4o1 , 2nd Flbor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 2,zThelncomeTaxOflicer-Ward14(1),Hyderabad,l'TTowers,ACGuards' / MasaO Tank, Hyderabad - 500 004, Telangana'. 's. til Pri,iJpii C6mmiisioner of lncome Tai - 1, Hvderabad, Room No' 7'1 1' - iiriroor, h-aroct, r.rio*erJ, Ac euaros' Hyderbbao - 500 004, Telangana' 4. Tfre Ceniral Board of Oiiect Tixes, Represenied by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, secretariat tsulldlngs, New Delhi - '1 10 001. ...RESPONDENTS 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 the Assessmen! order passed by the 1st Respondent, uis 147 r1w Sec. 1448 6f the lncoihe Tax Act, '1961, dated 31 .05.2023, bearing DlN. ITBA/AST/S/147t2O23-2411053368313(1), for the Assessment Year 2017 - 18' as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1 Xg) and 265 of the Constitution of lndia ad Sec 1 4BA .of the lncome Tax Act, 1961 ' and to consequently set aside the same in the interests of justice' lA NO: 1 OF 2023 Petition under Sectiorr '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased stay all fu(her proceedings, including any recovery, pursuant to the Assessment Order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 1961, dated 31 .05.2023, bearing DtN.: |TBA/ASI rct14Zt2O23- 2411053368313(1), for the Assessment Year 2017 - 18, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI J.V.PRASAD, Sr. SC FOR TNCOME TAX The Court made the following: ORDER // -TV ;./ THE HON'BLE SRI.IUSI'ICT] P.SAM KOSHY ANI) THE HON'BLE SRI JUSTTCE LAXMI NARAYANA ALISHETTY WRIT PETITION No.29662 of,2023 @p.[,R:(per flon'ble Sri Justice P.SAM KOSHY) When the matter is taken up for hearing today, it has been informed by the parties that an identical writ petition i'e', W.P.no.28860 of 2023 has already been allowed and disposed of vide order dated 13.10.2023. 2. In view of the fact that the identical matter has already been allowed by this Court, wc are itrclincd ro allow the present writ petition also, in terms of the order passcd in W.P.No.288 60 of 2023 decided on 13.10.2023 on similar terms J As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/. P.PADMANABHA RE ASSISTANT RE //TRUE COPY// sEcTloN o ICER DY AR I ! To PSK GJ Tax Deoartmenti National b-Aslessment Center' New 1 . Assessment Unit, lncome Delhi, Room No. 401, 2\"d 'FT'i;\"9-d;1;'i'*itdit'i ntnru Stadium' New Delhi - 110d03. :' : ''. 2. The lncome Tax Officer - Ward 14(1), Hyderabad' lT' Towers' AC Guards' Masab - Tank. Hvderabad - 500 004' Telangana 3. The Principal commissionJi \"iiiliii\" r'* - 1 , Hydera^bad' Ro-or.n No' 711' 7th Floor. A Block, t.f .r owers,-AC Cuirds, Hyderabad - 500 004' Telangana' a ii,il'ii\"[l] a'i,uru bi ol,6\"i i-\"'ii C\"b'eiented bv its chakman Deoartment ot Revenue. Ministry of ri\"r,itJ,'6\"\"'\"...nfifi ;ii\"d6, SLCreta ria t Eiu ild ings, New Delh i -110001. 5. d;\"cc io SRI A.v.A.SlvA KARTIKEYA, Advocac [oP.UC]- ^- 6. 6.# d6 i\" Srii L.V.Fnnsno, 5i 5c Foit INCoME'rAx IoPUC] 7. Two CD Copies (Alono with a copy of the order, dated 13-10'2023' passed by this Court in i,tri.r.16.zaeoo of 2izlto this order) ENX ..r HIGH COURT DATED:1 911012023 ORDER WP.No.29662 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS ?- -i rtE S T,lIg 0 6 t{0t/ 2023 o ) ) t {= * j 7 .7 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY trI.P. No. 2aa60 of 2O23 QRDEI!:1per ro n'bte Si Justice P.S,AII/I KosHY) Heard .Mr: A.V.A. Siva Kartikeya; . learned 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 been hled challenging the Assessment Order passed by respondent No. I under section 747 read with 1448 of the Income Tax Act,. 1961 (hereinafter referred to as \"the Act\") dated 1 1.O5.2O23 for the Assessment Year 2016-17 . 3. One of the contentions that the petitioner has raised in the present writ petition is that under the amended provisions of the Act which came into effect from O1.O4.2021, the respondents while proceeding under Section 148 of the Act were required to issue notice under Section l48A and provide an opportunity o[ hearing to the assessee. As per the amended provision of law,. the proceedings to be d.rawn are also in a'faceless -\".rrr\".. whereas,'itlhas been contended by the petitioner that in the instant. case, rbopening has been initiated by the Juridictional Assessing Ofhcer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ I 2 petitions decided by this very Bench on 14.O9 .2023 vide W.P.No.259O3 of 2022 and batch to the limited extent. 4. karned counsel for the Department would not dispute of having decided the said objection in the aforesaid batch matters. However, learned counsel submits that apart from the 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 counsel for the Department is concerned, this Bench, while disposing of W.P.No.25903 of 2022 and batch had taken note of the same in paragraph No.37 which is reproduced herein under: '37. The preliminary objection raised by the petitioner is sustained and all these writ petitions stands allowed on this very jurisdictional issue. Since the impugned notices and orders are Betting quashed on the point ofjurisdiction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in an appropriate proceedings.\" 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands a,llowed on the objection of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the unamended provision which is otherwise not sustainable. 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 No.37 of the said batch. No order as to costs. f, Consequently, miscellaneous petitions pending, if any, shall stand closed P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 13.10.2023 Put 4 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 28860 of 2o23 $ter lhe Hon'bte Sri Justice P.SAM KOSHY) Dated: 13.lO.2023 Put "