Mr. Vishwanath Rao Domudala V. The Income Tax Officer, Ward '1', Nizamabad and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana and Assessment Unit, Income Tax Department, National e-Assessment Centre, New Delhi

WP/33881/2023

AI Insights

The case involves Mr. Vishwanath Rao Domudala, a retired government employee, who filed a writ petition against the Income Tax Department challenging the orders and notices issued for the Assessment Year 2015-16. The petitioner argued that the actions taken by the Income Tax Officer and other respondents were arbitrary, illegal, and violated the principles of natural justice, specifically citing violations of Articles 14, 19(1)(g), and 265 of the Constitution, as well as section 148A of the Income Tax Act, 1961. The court's decision was influenced by a similar case previously decided, leading to the allowance of the writ petition without costs.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 796734 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 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: SUNDARI R PISUPATI
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Year; Income Tax; Legal Violation; Natural Justice; Writ of Mandamus
• Section: 148; 148A(d); 265; 226

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF DECEIVIBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 33881 OF 2023 Between: Mr. Vishwanath Rao Domudala, , S/o Mr. Rajanna Domudala, aged 73 years, Occ.. Retired Government Employee, H. No.4-1-72, Azam Road, Nizamabad - 503 001, Telangana. ...PETITIONER AND 1 The lncome Tax Officer, Ward '1 , Nizamabad, lncome Tax Office, 6-2-'156/3, Subash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Prades Telangana, Hyderabad Room No.922, 9th Floor, 'B' Block, l.T.Towers, I AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Centre, New Delhi, Room No. 4O1,znd Floor, E-Rarnp, Jawaharlal Nehru Stadium, New Delhi - 1'10 003. ...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 by the 1st Respondent, u/s 148A(d) of the lncome Tax Act, 1961 , dated 19.04.2022, bearing DIN and Notice No.. ITBA/AST/F/1 48 Al 2022-23 I 1 O 427 7 I 1 O2(1 ), fo r the Assessment Year 201 5 -16; & b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961 , dated 19.04.2022, bearing DIN and Notice h and 0-2-3, No.ITBA/AST/S I 1 48 1 12022-231 1042779539('1 ), for lhe Assessment Year 2015 - 16; arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1 961 , and consequently set aside the same in the interests of justice. lA NO: 1 OF 2023 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, including any recovery, pursuant to the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 19.04.2022, bearing DIN and Notice No.ITBA/AST/S/148_1 12022-2311042779539(1 ), for the Assessment Year 2015 - 16, pending disposal of the above Writ Petition, pending disposal of the above Writ Petition. Gounsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: M/s. SUNDARI R. PISUPATI, SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.33881 OF 2023 ORDER (per Hon'ble Si 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.3O153 of 2023 has already been allowed and disposed of uide order, dated 30. 1 0.2O23. 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclined to a,llow this Writ Petition in terms of the order passed in W.P.No.3O153 of 2023 decided on 30.1O.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in this Writ Petition, shall stand closed. No order as to costs. .SD/. MOHD. SANAULLAH ANgARI ASSISTANT REGIS/RAR //TRUE COPYil / u' SECTION OFFICER To, il/P 1. The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 922, gth Floor, 'B' Btock, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. The Assessment Unit, lncome Tax Department, National e-Assessment Centre, New Delhi, Room No.401, 2nd Floor, E-Rarnp, Jawaharlal Nehru Stadium, New Delhi - '1 10 003. 4. One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate IOPUC] 5. One CC to M/s. SUNDARI R. PISUPATI, Senior Standing Counsel lncome Tax Department [OPUC] 6. Two CD Copies $ ntong with a copy of the order dated 30.10.2023 in W.P.No.301 53 of 2023 ^tr) HIGH COURT DATED:1511212023 ORDER WP.No.33881 of 2023 sT4 14' o U O B JAil 2OA * ,, SP4'yr,;u,3 ALLOWING THE WRIT PETITION WITHOUT COSTS N ,/ .fr ,/- THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY lV.P. No. 3O153 of2O23 ORDER: per ao n'ble Sn Justice p.SAIt KOSHr) 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 filed challenging the Assessment Order passed by respondent No.1 under section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as \"the Act\") dated 25.04.2022 for the Assessment Year 207a-19. 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 01 .04.202 1, the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148A and provide an opportunit5z 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 instant case, reopening has been initiated by the Jundictional Assessing Officer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ : 1, l r 2 petitions decided by this very Bench on 14.Og.2O23 vide W.P.No.25903 of 2022 and batch to the limited extent. there have been other various objections also which the petitioner has raised in the writ petition 4. Learned having decided However, objection, 5. So far as this contention Department is concerned, this W.P.No.2S903 of 2022 and batch counsel for the Department would the said objection in the aforesaid learned counsel submits that apart from not dispute of batch matters. the aforesaid of of the learned counsel for the Bench, while disposing had taken note of the same ln paragraph Nos.37 & 3g which is reproduced herein under: \"37. The preliminary- ob3ectior raised by the petitioner is sustained and all t :u.isai.t,o,ai-iiu;T!.,J::ff i[.i\"_::TiH::,J:*r.:.,]*X setting quashed on the point .f jr;i;i;;,.;.:re not inclined to proceed further and, decide ifr. -_i....i*\"* raised by the petitioner which stands ..\".*.J-il o.l\"i\"*\".\"1.i contended in an appropriate proceedings.. 38. Since the ,oly. -arp:..-e Court had, in the case of Ashish Agarwal, supra, as a one_time -..\"ri. lr..jsing the powers under Article t42 ,of tt.e c\"\"Ji;;;. \".iii,a.i,., p\".-itt\"a tn. Revenue to proceed u\"a.. *,\"-\"r[\"iiu,Io,oilr\",.rs, and this court allowins the pe-ririons \"\"iy;;il;;;\"\"0',]1, n.*, rhe rishr conterred on the Revenu\" *outa i..iir.\".I\".*\"a to proceed further if they so want.from_th;;i;s;;ffi: j..# or rr. supreme Court in rhe case of Ashish Ac\";;r:\";;.- \",\"\", 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 allowed 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. 7 3 . As has been held by this Bench in the aforesaid batch matters, the right of the respondents would stand reserved as is envrsaged in paragraph Nos.37 & 3g of the said batch. No order as to costs. 7 Consequently, miscellaneous petitions pending, if any, shali stand closed Dated: 30. 10.2023 acls P.SAIu KOSHY, J LAXMI NARAYANA ALISHETTY, J "