Mrs. Usha Rani Meenavalli V. The Union of India

WP/16637/2022

AI Insights

The case involves Mrs. Usha Rani Mleenavalli, the petitioner, who challenged the actions of various income tax authorities under the Faceless Assessment Scheme, 2019. The petitioner sought to declare the issuance of multiple notices under sections 142(1), 143(2), and 148 of the Income Tax Act, 1961, for the Assessment Year 2017-2018, as arbitrary, illegal, and void ab initio. The notices were issued without following the due process of law and natural justice. The petitioner initially filed for a Writ of Mandamus under Article 226 of the Constitution of India and sought a stay on further actions under Section 151 CPC. However, due to subsequent developments, the petitioner decided to withdraw the writ petition and intends to challenge the issues afresh.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 676619 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 31-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; K REDDY
• Assessee Lawyers: SRISATHAKARNI
• Keywords: Due Process; Faceless Assessment Scheme; Natural Justice; Show cause notice; Writ of Mandamus
• Section: 148; 142(1); 143(2); 153; 151; 148A

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST DAY OF I ,IARCH TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRIJUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA Betwee n: Mrs. Usha Rani lvleenavalli, W/o Venkata Srinivasa lr/eenavalli Aged about 45 years, Occ.Business Resident of Plot No. 1114, Road No.58, Jubilee Hills, Hyderabad-500033 ...PETITIONER AND 1. The Union of lndia, Rep by its Secretary; The Ministry of Finance, Government of lndia, lncome Tax Departments- National Faceless Assessment Centre Jawaharlal Nehru tVarg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. 2. National Faceless Assessment Centre, through Additional Commissioner of lncome Tax, Jawaharlal Nehru Marg, Block B, Press Enclave,Savitri Nagar, New Delhi, Delhi 1'l 0002 3. The Commissioner of lncome Tax, Faceless Scheme, LB Stadium Rd, Band Colony, Hill Fort Road, Hyderabad, Telangana 500004 4. The Additional Commissioner lncome Tax Officer, Faceless Scheme LB Stadium Rd, Band Colony, Hill Fort Road, Hyderabad, Telangana 500004 5. The assessing officer, Office of the assistant commissioner of income tax, Circle 6(f At lT Towers, AC Guards, Masab Tank, Hyderabad ..,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 pass an order or diction or any other directions one in the nature of Writ of Mandamus declaring the action of the Respondents in so for issuing a show cause notice daled 2310312022 based on the alleged notice dated 3OlO3l2O21 issued under section 148 of lT Act, 1961 and notices dated 29lOGl2O21 , 2311112021 , 0710112022 and 1110312022 under WRIT PETITION NO: 16637 OF 2022 section 142(1), 143 of lncome Tax Act for the Assessment Year 2017-2018 to the assessee/petitioner herein for PAN No:AFGPlV2229A by the Sth Respondent and under faceless assessment scheme, 2019 without following due process as envisaged under sections 148, 148A, 151 and 153 of lT Act, 1961 and without following due process of law and natural Justice as arbitrary illegal and void ab-initio. 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 of show cause notice dated 23.03.2022 based on the notice dated 30.03.2021 issued under section 148 of lT Act, 1961 and notices dated 29.06.2021 , I 23.11.2021 , 07.01 .2022 and 11.03.2022 under section 142(1), 143(2) ot lncome Tax Act for the Assessment Year 2017-2018 lo the assesseei petitioner herein for PAN No: AFGPM2229A by 5th Respondent and under Faceless scheme,2019 and may be pleased to pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and thus render justice. Counsel for the Petitioner : SRISATHAKARNI.K Counsel for the Respondent No.1 : NAMAVARAPU RAJESHWAR RAO(ASSGT), Counsel forthe Respondent No.2 to 5 : K. RAJ REDDY, SC FOR INCOME TAX The Court made the following: ORDER lA NO: 1 OF 2022 THE HONOURABLESRI JUSTICE UJJAL BHUYAN AND THE HONOURABLEMRS JUSTICE SUREPALLI NANDA WRIT PETITION No.16637 of2O22 ORDER: (Per Hon'ble Si Justice UjjalBhugan) Heard Mr. Sathakarni K', learned counsel for the petitioner and Mr. K. Raji Reddy, learned Senior Standing Counsel for the respondents. 2. Learned counsel for the petitioners submits that because of subsequent development, the writ petition has become infructuous. Therefore, petitioner would like to withdraw the writ petition and make fresh challenge based on subsequent development. 3. In view of above, Writ Petition is dismissed on withdrawal with liberty as prayed for' There shall be no order as to costs' 4. As a sequel, miscellaneous applications pending' if any' in this Writ Petition, shall stand closed' I //TRUE COPY// SD/.T,JAYASREE ASSISTANT REGISTRAR secitoru oFFlcER To, 1. The Secretary, The Union of lndia' Ministry of Finance' Government of lndia, lncome rax oepa\"rtmi;i;: il;ii;;\"1 'Faceless Assessment centre Jawaharlal Nenru H'targl'tffikL' P;;;;Enclave' Savitri Nagar' New Delhi, Delhi 110002 2. National Faceless Assessment Centre' through Additional ' i\" iii.t'i J. \"i-or r n*,ii\"i'-* )nia:f l1 lt\";Ul tv1 a rs' Brock B' P ress Enclave,savitri Nagar, ././ I 3.'The Commissioner of lncome Tax, Faceless Scheme, LB Stadium Rd, Band Colony, Hill Fort Road, Hyderabad, Telangana SOOOO+ 4. The Additional commissioner lncome Tax officer, Faceless scheme LB 9!q{iy, Rd, Band Colony, Hilt Fort Road, HyderaOad, Telangin; - -- 500004 5. The assessing officer, office of the assistant commissioner of income tax, Circle 6(1) At lT Towers, AC Guards, Masab Tank, UyOeraOaO - 6. One CC to SRI SATHAKARNI.K, Advocate tOpUCl 7. Two CC to SRI NAMAVARAPU RAJESHWAR RAO(ASSGt)Advocate loPUcl 8. Two CC to SRI K. RAJ REDDY, SC FOR INCOME TAX, Advocate loPUCl 9. Two CD Copies. 10. One Spare Copy BS t r KS HIGH COURT I t DATED:31 10312022 ORDER WP.No.16637 of 2022 DISMISSED THE WRIT PETITION AS WITHDRAWN I I 0 6 Jljll 202? * TA}4: 1 o DF o o t Z "