Mrs. Ramya Sontireddy V. The Income Tax Officer, Ward 9(2), Hyderabad and The Principal Commissioner of Income Tax - 4, Hyderabad and Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi

WP/29619/2023

AI Insights

Mrs. Ramya Sontireddy filed a writ petition challenging the orders and notices issued by the Income Tax Department for the Assessment Year 2018-19. The petitioner argued that these were issued arbitrarily and violated natural justice and constitutional provisions. The court referenced a similar case (W.P.No.28860 of 2023) where the same issues were addressed, leading to a decision in favor of the petitioner. Consequently, the court allowed Mrs. Sontireddy's petition, setting aside the contested orders and notices.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797389 (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 year 2018-19; Income Tax; Natural Justice; Void ab initio; Writ of Mandamus
• Section: 148; 148A; 265; 14BA(d)

Judgement Text

"[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETW WRIT PETITION NO:29619 OF 2023 Between: Mrs. Ramya Sontireddy, W/o Mr. J.Dheeraj Reddy, and D/o Sri S.Lakshma Reddy, aged 34 years, Occ. Housewife, Plot No. 878, 3-5-11811 , Vivekananda Nagar Colony, Kukatpally - 500 072, Telangana. Presently residing al. 12212, White Rapids Way, Bakersfeild, CA, United States of America, 933'1 1. ...PETITlONER AND 1. The lncome Tax Officer, Ward 9(2), Hyderabad, lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner of lncome f ax - 4, Hyderabad, Room No.. 211, 2nd Floor,'A'Block, l.T.Towers,'10-2-3, ACGLards, Hyderabad - 500 004,' Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. ...RESPONDENTS Petition under Article 226 ot 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 14BA(d) of the lncome Tax Act, '1961, daled 25t04t2022, bearing DIN and Notice No.. ITBA/AST/F/i49N?022-' 2311042834792(1), by the 1st Respondent, for the Adsessment Year 2018 - 19. b. the notice issued u/s 148 of the Income Tax Act, 1961, dated 2510412022, bearing DIN and Notice No.. ITBAiAST/S/148 12022-23110542841299(1), by the 1st Respondent, for the Assessment Year 2018 - '19. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 1a, 19(1 )(g) and 265 of the Constitution of lndia and Sec 148,4 of the lncome Tax Act, 1961, 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 u/s 148 of the lncome Tax Act, 1961, dated 2510412022, bearing DIN and Notice No.: ITBA/AST/S/148_112022-23110542841299(1), by the 1st Respondent, for the Assessment Year 2018 - 19, 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 INCOME TAX The Court made the following: ORDER THE TION'BLE SITI JTJSTICE P.SAM KOSHY ANI) THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION No.29619 of2023 ORI)ER:@er Ilo n'ble Sri Jusrice p.SAM KOSHY) When the matter is taken up for hearing today, it has been informed by the parties thar 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 identicat rnatter has already been allowed by this Court, we arc inclincd to allow the present writ petition also, in terms of the order passed in W.p.No.28g 60 of 2023 decicled on I 3. lO.2023 on sinrilar. terms. 3. As a sequel, miscellaneous applications pending if any in this writ petition, shall stand closed. No order as to costs. SD/- P.PADMANABHA REDDY ASSISTANT REGISTRAR //TRUE COPY// SECTION FFICER I To 1. The lncome Tax Officer, Ward 9(2), Hyderabad, lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 2. The Principal Commissioner of lncome Tax - 4, Hyderabad, Room No.. 21 1 , 2nd Floor, 'A'Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.: 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 4. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate [OPUC] 5. One CC to SRI J.V.PRASAD, Sr. SC FOR INCOME-TAX IOPUCI 6. Two CD Copies (Along with a copy of the order, dated 13.10.2023, passed by this Court in W.P.No.28860 of 2023 to this order) PSK. cr t t HIGH COURT DATED:1 911012023 ORDER WP.No.29619 of 2023 k () I(- '; d'; 5IA j iA-rCi{ 0 6 ir0lJ 2[a o0 *- ALLOWING THE WRIT PETITION WITHOUT COSTS. gr I THE HON'BLE SRI JT'STICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA AIISHETTY W.P. No. 2aa60 of 2023 ORDER:per rro n'ble Sri Justtce P.SAM 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 frled challenging the Assessment Order passed by respondent No.l under section l4T readwith 1448 of the Income Tax Act, 1961 (hereinafter referred to as \"the Act,,) dated 1 1 .O5.2023 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 O 1.04.202 I , the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148A and provide an opportunit5r of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless *\".r.r.r. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Juridictional Assessing Officer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ . _ir . ii ,:7- 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. lrarned 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 oblection raised by the petitioner rs sustained and all these writ petitions stands allowed on this very jurisdictional issue. Since the impugned notices and orders are getting 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 simiiar 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. 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. 3 a Consequently, miscel.laneous petitions pending, if any, shall stand closed P.SAM KOSIfr, J LAXMI NARAYANA ALISHETTY, J Dated: 13.10.2023 Put 't 4 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 28860 of 2023 $ter the Hon'ble S.i Justice P.SAM KOSHY) Dated: 13.10.2O23 Put "